BOUTIK EXPERTS DEVELOPPEMENT : revenue, balance sheet and financial ratios

BOUTIK EXPERTS DEVELOPPEMENT is a French company founded 10 years ago, specialized in the sector Activités des sièges sociaux. Based in RIS-ORANGIS (91130), this company of category PME shows in 2023 a revenue of 51 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - BOUTIK EXPERTS DEVELOPPEMENT (SIREN 819716366)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 51 258 € 54 170 € 39 590 € 19 898 € 22 102 € 21 413 € 7 606 € N/C
Net income 343 € 1 735 € 2 913 € 6 778 € 1 302 € 626 € 2 778 € -188 €
EBITDA 1 010 € 4 663 € 1 742 € 15 079 € 3 066 € 1 913 € 3 910 € -165 €
Net margin 0.7% 3.2% 7.4% 34.1% 5.9% 2.9% 36.5% N/C

Revenue and income statement

In 2023, BOUTIK EXPERTS DEVELOPPEMENT achieves revenue of 51 k€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +37.4%. Slight decline of -5% vs 2022. After deducting consumption (0 €), gross margin stands at 51 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1 k€, representing 2.0% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -78%, reducing margin by 6.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 343 €, i.e. 0.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

51 258 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

51 258 €

EBITDA (2023) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

1 010 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

411 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

343 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.0%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 77%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 14.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

76.779%

Financial autonomy (2023) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

23.569%

Cash flow / Revenue (2023) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

1.789%

Repayment capacity (2023) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

14.473

Asset age ratio (2023) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

38.1%

Solvency indicators evolution
BOUTIK EXPERTS DEVELOPPEMENT

Sector positioning

Debt ratio
76.78 2023
2021
2022
2023
Q1: 0.15
Med: 18.74
Q3: 101.68
Average

In 2023, the debt ratio of BOUTIK EXPERTS DEVELOPPEMENT (76.78) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
23.57% 2023
2021
2022
2023
Q1: 13.72%
Med: 51.33%
Q3: 84.16%
Average

In 2023, the financial autonomy of BOUTIK EXPERTS DEVELOPPEMENT (23.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
14.47 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.21 years
Q3: 3.84 years
Average

In 2023, the repayment capacity of BOUTIK EXPERTS DEVELOPPEMENT (14.47) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 122.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2023) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

122.062

Interest coverage (2023) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.693

Liquidity indicators evolution
BOUTIK EXPERTS DEVELOPPEMENT

Sector positioning

Liquidity ratio
122.06 2023
2021
2022
2023
Q1: 110.36
Med: 414.42
Q3: 1923.42
Average -10 pts over 3 years

In 2023, the liquidity ratio of BOUTIK EXPERTS DEVELOPPEMENT (122.06) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.69x 2023
2021
2022
2023
Q1: -38.43x
Med: 0.0x
Q3: 2.72x
Good

In 2023, the interest coverage of BOUTIK EXPERTS DEVELOPPEMENT (0.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 295 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 165 days. The gap of 130 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 158 days of revenue, i.e. 22 k€ to permanently finance.

Operating WCR (2023) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

22 489 €

Customer credit (2023) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

295 j

Supplier credit (2023) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

165 j

Inventory turnover (2023) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR in days of revenue (2023) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

158 j

WCR and payment terms evolution
BOUTIK EXPERTS DEVELOPPEMENT

Positioning of BOUTIK EXPERTS DEVELOPPEMENT in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 89 transactions of similar company sales in 2023, the value of BOUTIK EXPERTS DEVELOPPEMENT is estimated at 10 544 € (range 4 555€ - 18 631€). With an EBITDA of 1 010€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.52x (in line with sector norms). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
89 tx
4k€ 10k€ 18k€
10 544 € Range: 4 555€ - 18 631€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 010 € × 4.0x
Estimation 4 061 €
2 083€ - 6 595€
Revenue Multiple 30%
51 258 € × 0.52x
Estimation 26 838 €
10 978€ - 47 563€
Net Income Multiple 20%
343 € × 6.7x
Estimation 2 310 €
1 100€ - 5 326€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 89 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Activités des sièges sociaux)

Compare BOUTIK EXPERTS DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about BOUTIK EXPERTS DEVELOPPEMENT

What is the revenue of BOUTIK EXPERTS DEVELOPPEMENT ?

The revenue of BOUTIK EXPERTS DEVELOPPEMENT in 2023 is 51 k€.

Is BOUTIK EXPERTS DEVELOPPEMENT profitable?

Yes, BOUTIK EXPERTS DEVELOPPEMENT generated a net profit of 343€ in 2023.

Where is the headquarters of BOUTIK EXPERTS DEVELOPPEMENT ?

The headquarters of BOUTIK EXPERTS DEVELOPPEMENT is located in RIS-ORANGIS (91130), in the department Essonne.

Where to find the tax return of BOUTIK EXPERTS DEVELOPPEMENT ?

The tax return of BOUTIK EXPERTS DEVELOPPEMENT is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does BOUTIK EXPERTS DEVELOPPEMENT operate?

BOUTIK EXPERTS DEVELOPPEMENT operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.