BOWORLD : revenue, balance sheet and financial ratios

BOWORLD is a French company founded 17 years ago, specialized in the sector Intermédiaires du commerce en meubles, articles de ménage et quincaillerie. Based in SAUSSET-LES-PINS (13960), this company of category PME shows in 2020 a revenue of 1.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - BOWORLD (SIREN 511047466)
Indicator 2020 2019 2018 2016
Revenue 1 178 453 € 1 651 186 € 1 137 265 € 1 266 961 €
Net income 13 678 € 1 054 € 36 218 € 7 062 €
EBITDA 33 775 € 24 884 € 43 160 € 24 833 €
Net margin 1.2% 0.1% 3.2% 0.6%

Revenue and income statement

In 2020, BOWORLD achieves revenue of 1.2 M€. Activity remains stable over the period (CAGR: -1.8%). Significant drop of -29% vs 2019. After deducting consumption (513 k€), gross margin stands at 665 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 34 k€, representing 2.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 1.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 178 453 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

665 223 €

EBITDA (2020) ?
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

33 775 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

25 559 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

13 678 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.9%

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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 -480%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches -17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-479.87%

Financial autonomy (2020) ?
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

-16.914%

Cash flow / Revenue (2020) ?
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

1.857%

Repayment capacity (2020) ?
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

11.427

Asset age ratio (2020) ?
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

23.8%

Solvency indicators evolution
BOWORLD

Sector positioning

Debt ratio
-479.87 2020
2018
2019
2020
Q1: 0.0
Med: 8.31
Q3: 69.95
Excellent

In 2020, the debt ratio of BOWORLD (-479.87) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-16.91% 2020
2018
2019
2020
Q1: 9.83%
Med: 40.94%
Q3: 66.92%
Watch

In 2020, the financial autonomy of BOWORLD (-16.9%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
11.43 years 2020
2018
2019
2020
Q1: -0.0 years
Med: 0.0 years
Q3: 2.04 years
Watch +8 pts over 3 years

In 2020, the repayment capacity of BOWORLD (11.43) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 244.52. 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 34.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2020) ?
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

244.524

Interest coverage (2020) ?
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

34.674

Liquidity indicators evolution
BOWORLD

Sector positioning

Liquidity ratio
244.52 2020
2018
2019
2020
Q1: 136.5
Med: 209.97
Q3: 380.36
Good +27 pts over 3 years

In 2020, the liquidity ratio of BOWORLD (244.52) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
34.67x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 2.68x
Excellent

In 2020, the interest coverage of BOWORLD (34.7x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 37 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. The company must finance 19 days of gap between collections and payments. Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 29 days of revenue, i.e. 96 k€ to permanently finance. Notable WCR improvement over the period (-47%), freeing up cash.

Operating WCR (2020) ?
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

96 126 €

Customer credit (2020) ?
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

37 j

Supplier credit (2020) ?
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

18 j

Inventory turnover (2020) ?
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

8 j

WCR in days of revenue (2020) ?
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

29 j

WCR and payment terms evolution
BOWORLD

Positioning of BOWORLD in its sector

Comparison with sector Intermédiaires du commerce en meubles, articles de ménage et quincaillerie

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (36 transactions). This range of 285 010€ to 972 183€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2020
Indicative
285k€ 900k€ 972k€
900 157 € Range: 285 010€ - 972 183€
NAF 4 année 2020 Aggregated at NAF sub-class level

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 36 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 (Intermédiaires du commerce en meubles, articles de ménage et quincaillerie)

Compare BOWORLD with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en meubles, articles de ménage et quincaillerie

Frequently asked questions about BOWORLD

What is the revenue of BOWORLD ?

The revenue of BOWORLD in 2020 is 1.2 M€.

Is BOWORLD profitable?

Yes, BOWORLD generated a net profit of 14 k€ in 2020.

Where is the headquarters of BOWORLD ?

The headquarters of BOWORLD is located in SAUSSET-LES-PINS (13960), in the department Bouches-du-Rhone.

Where to find the tax return of BOWORLD ?

The tax return of BOWORLD 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 BOWORLD operate?

BOWORLD operates in the sector Intermédiaires du commerce en meubles, articles de ménage et quincaillerie (NAF code 46.15Z). See the 'Sector positioning' section above to compare the company with its competitors.