BOYER : revenue, balance sheet and financial ratios

BOYER is a French company founded 29 years ago, specialized in the sector Intermédiaires du commerce en matières premières agricoles, animaux vivants, matières premières textiles et produits semi-finis. Based in GABRIAC (12340), this company of category PME shows in 2021 a revenue of 6.0 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 - BOYER (SIREN 408372399)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 5 998 973 € N/C N/C N/C N/C 5 753 207 €
Net income 243 276 € 35 337 € 69 112 € 103 180 € 9 703 € 14 137 € 27 984 € 100 497 € 98 271 € 33 775 €
EBITDA N/C N/C N/C N/C 42 712 € N/C N/C N/C N/C 29 767 €
Net margin N/C N/C N/C N/C 0.2% N/C N/C N/C N/C 0.6%

Revenue and income statement

In 2025, BOYER generates positive net income of 243 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 34 k€ -> 243 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

243 276 €

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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 25%. 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 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

24.511%

Financial autonomy (2025) ?
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

19.951%

Asset age ratio (2025) ?
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

31.2%

Solvency indicators evolution
BOYER

Sector positioning

Debt ratio
24.51 2025
2023
2024
2025
Q1: 1.91
Med: 20.2
Q3: 57.22
Average -24 pts over 3 years

In 2025, the debt ratio of BOYER (24.51) 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
19.95% 2025
2023
2024
2025
Q1: 20.43%
Med: 44.12%
Q3: 65.97%
Watch

In 2025, the financial autonomy of BOYER (19.9%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 127.58. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

127.575

Liquidity indicators evolution
BOYER

Sector positioning

Liquidity ratio
127.58 2025
2023
2024
2025
Q1: 151.01
Med: 248.64
Q3: 336.03
Watch

In 2025, the liquidity ratio of BOYER (127.58) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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

0 j

Supplier credit (2025) ?
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

0 j

Inventory turnover (2025) ?
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 and payment terms evolution
BOYER

Positioning of BOYER in its sector

Comparison with sector Intermédiaires du commerce en matières premières agricoles, animaux vivants, matières premières textiles et produits semi-finis

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of BOYER is estimated at 410 636 € (range 170 102€ - 1 666 848€). 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.

Estimated enterprise value 2025
229 transactions
170k€ 410k€ 1666k€
410 636 € Range: 170 102€ - 1 666 848€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
243 276 € × 1.7x = 410 636 €
Range: 170 103€ - 1 666 849€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 matières premières agricoles, animaux vivants, matières premières textiles et produits semi-finis)

Compare BOYER with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en matières premières agricoles, animaux vivants, matières premières textiles et produits semi-finis

Frequently asked questions about BOYER

What is the revenue of BOYER ?

The revenue of BOYER in 2021 is 6.0 M€.

Is BOYER profitable?

Yes, BOYER generated a net profit of 243 k€ in 2025.

Where is the headquarters of BOYER ?

The headquarters of BOYER is located in GABRIAC (12340), in the department Aveyron.

Where to find the tax return of BOYER ?

The tax return of BOYER 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 BOYER operate?

BOYER operates in the sector Intermédiaires du commerce en matières premières agricoles, animaux vivants, matières premières textiles et produits semi-finis (NAF code 46.11Z). See the 'Sector positioning' section above to compare the company with its competitors.