BPSE : revenue, balance sheet and financial ratios

BPSE is a French company founded 20 years ago, specialized in the sector Supérettes. Based in NOVES (13550), this company of category PME shows in 2022 a revenue of 11.8 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 - BPSE (SIREN 484709431)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C 11 771 025 € 6 209 909 € 4 675 600 € 4 188 163 € 3 987 290 € 3 823 498 €
Net income 300 320 € 223 751 € 205 981 € 277 915 € 79 001 € 87 132 € 81 699 € 52 496 € 14 823 €
EBITDA N/C N/C N/C 508 604 € 168 510 € 140 689 € 120 677 € 69 029 € 15 462 €
Net margin N/C N/C N/C 2.4% 1.3% 1.9% 2.0% 1.3% 0.4%

Revenue and income statement

In 2025, BPSE generates positive net income of 300 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 15 k€ -> 300 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

300 320 €

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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 45%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 41%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

44.904%

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

40.735%

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

38.1%

Solvency indicators evolution
BPSE

Sector positioning

Debt ratio
44.9 2025
2023
2024
2025
Q1: 7.42
Med: 33.43
Q3: 80.85
Average -19 pts over 3 years

In 2025, the debt ratio of BPSE (44.90) 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
40.73% 2025
2023
2024
2025
Q1: 28.38%
Med: 45.6%
Q3: 61.41%
Average -7 pts over 3 years

In 2025, the financial autonomy of BPSE (40.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 152.31. 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

152.309

Liquidity indicators evolution
BPSE

Sector positioning

Liquidity ratio
152.31 2025
2023
2024
2025
Q1: 123.52
Med: 181.92
Q3: 270.69
Average

In 2025, the liquidity ratio of BPSE (152.31) 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.

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
BPSE

Positioning of BPSE in its sector

Comparison with sector Supérettes

Valuation estimate

Based on 270 transactions of similar company sales in 2025, the value of BPSE is estimated at 1 891 423 € (range 764 601€ - 4 550 303€). 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
270 transactions
764k€ 1891k€ 4550k€
1 891 423 € Range: 764 601€ - 4 550 303€
NAF 5 année 2025

Valuation method used

Net Income Multiple
300 320 € × 6.3x = 1 891 423 €
Range: 764 601€ - 4 550 303€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 270 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 (Supérettes)

Compare BPSE with other companies in the same sector:

Frequently asked questions about BPSE

What is the revenue of BPSE ?

The revenue of BPSE in 2022 is 11.8 M€.

Is BPSE profitable?

Yes, BPSE generated a net profit of 300 k€ in 2025.

Where is the headquarters of BPSE ?

The headquarters of BPSE is located in NOVES (13550), in the department Bouches-du-Rhone.

Where to find the tax return of BPSE ?

The tax return of BPSE 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 BPSE operate?

BPSE operates in the sector Supérettes (NAF code 47.11C). See the 'Sector positioning' section above to compare the company with its competitors.