BPM PRO - ETOILE 44 : revenue, balance sheet and financial ratios

BPM PRO - ETOILE 44 is a French company founded 71 years ago, specialized in the sector Commerce d'autres véhicules automobiles. Based in VIGNEUX DE BRETAGNE (44360), this company of category ETI shows in 2024 a revenue of 53.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - BPM PRO - ETOILE 44 (SIREN 775682719)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 53 214 831 € 60 440 188 € 51 216 652 € 52 556 900 € 45 829 567 € 49 140 667 € 42 863 199 € 52 507 332 € 51 599 992 €
Net income 1 328 416 € 1 874 201 € 1 837 717 € 1 100 007 € 714 058 € 994 505 € 1 075 146 € 851 421 € 590 584 €
EBITDA 2 265 081 € 3 418 851 € 3 194 133 € 2 228 701 € 1 413 660 € 2 311 967 € 1 917 007 € 1 555 748 € 1 796 219 €
Net margin 2.5% 3.1% 3.6% 2.1% 1.6% 2.0% 2.5% 1.6% 1.1%

Revenue and income statement

In 2024, BPM PRO - ETOILE 44 achieves revenue of 53.2 M€. Revenue is growing positively over 9 years (CAGR: +0.4%). Significant drop of -12% vs 2023. After deducting consumption (39.2 M€), gross margin stands at 14.0 M€, i.e. a rate of 26%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.3 M€, representing 4.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.3 M€, i.e. 2.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

53 214 831 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

14 033 164 €

EBITDA (2024) ?
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

2 265 081 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 244 981 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 328 416 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.2%

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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 30%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

30.281%

Financial autonomy (2024) ?
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

23.059%

Cash flow / Revenue (2024) ?
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

1.763%

Repayment capacity (2024) ?
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

2.2

Asset age ratio (2024) ?
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

24.8%

Solvency indicators evolution
BPM PRO - ETOILE 44

Sector positioning

Debt ratio
30.28 2024
2022
2023
2024
Q1: 9.12
Med: 44.72
Q3: 119.03
Good +15 pts over 3 years

In 2024, the debt ratio of BPM PRO - ETOILE 44 (30.28) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
23.06% 2024
2022
2023
2024
Q1: 17.36%
Med: 31.96%
Q3: 49.84%
Average

In 2024, the financial autonomy of BPM PRO - ETOILE 44 (23.1%) 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
2.2 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 1.08 years
Q3: 4.66 years
Average +31 pts over 3 years

In 2024, the repayment capacity of BPM PRO - ETOILE 44 (2.20) 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 125.95. 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 27.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

125.949

Interest coverage (2024) ?
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

27.898

Liquidity indicators evolution
BPM PRO - ETOILE 44

Sector positioning

Liquidity ratio
125.95 2024
2022
2023
2024
Q1: 145.03
Med: 198.86
Q3: 330.56
Watch

In 2024, the liquidity ratio of BPM PRO - ETOILE 44 (125.95) 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.

Interest coverage
27.9x 2024
2022
2023
2024
Q1: 0.0x
Med: 7.3x
Q3: 27.22x
Excellent +30 pts over 3 years

In 2024, the interest coverage of BPM PRO - ETOILE 44 (27.9x) 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: 39 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 126 days. Excellent situation: suppliers finance 87 days of the operating cycle (retail model). Inventory turnover is 116 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 151 days of revenue, i.e. 22.3 M€ to permanently finance. Over 2016-2024, WCR increased by +47%, requiring additional financing.

Operating WCR (2024) ?
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

22 287 436 €

Customer credit (2024) ?
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

39 j

Supplier credit (2024) ?
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

126 j

Inventory turnover (2024) ?
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

116 j

WCR in days of revenue (2024) ?
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

151 j

WCR and payment terms evolution
BPM PRO - ETOILE 44

Positioning of BPM PRO - ETOILE 44 in its sector

Comparison with sector Commerce d'autres véhicules automobiles

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of BPM PRO - ETOILE 44 is estimated at 3 122 779 € (range 1 751 666€ - 11 927 016€). With an EBITDA of 2 265 081€, the sector multiple of 0.8x is applied. The price/revenue ratio is 0.13x (conservative valuation). 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 2024
56 tx
1751k€ 3122k€ 11927k€
3 122 779 € Range: 1 751 666€ - 11 927 016€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 265 081 € × 0.8x
Estimation 1 804 841 €
597 744€ - 8 181 028€
Revenue Multiple 30%
53 214 831 € × 0.13x
Estimation 6 654 045 €
4 683 677€ - 23 170 225€
Net Income Multiple 20%
1 328 416 € × 0.8x
Estimation 1 120 725 €
238 456€ - 4 427 176€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 56 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 (Commerce d'autres véhicules automobiles)

Compare BPM PRO - ETOILE 44 with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce d'autres véhicules automobiles

Frequently asked questions about BPM PRO - ETOILE 44

What is the revenue of BPM PRO - ETOILE 44 ?

The revenue of BPM PRO - ETOILE 44 in 2024 is 53.2 M€.

Is BPM PRO - ETOILE 44 profitable?

Yes, BPM PRO - ETOILE 44 generated a net profit of 1.3 M€ in 2024.

Where is the headquarters of BPM PRO - ETOILE 44 ?

The headquarters of BPM PRO - ETOILE 44 is located in VIGNEUX DE BRETAGNE (44360), in the department Loire-Atlantique.

Where to find the tax return of BPM PRO - ETOILE 44 ?

The tax return of BPM PRO - ETOILE 44 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 BPM PRO - ETOILE 44 operate?

BPM PRO - ETOILE 44 operates in the sector Commerce d'autres véhicules automobiles (NAF code 45.19Z). See the 'Sector positioning' section above to compare the company with its competitors.