BRAIN & SOFTWARE INTERNATIONAL - B.S.I. : revenue, balance sheet and financial ratios
BRAIN & SOFTWARE INTERNATIONAL - B.S.I. is a French company
founded 38 years ago,
specialized in the sector Programmation informatique.
Based in ANNECY (74000),
this company of category PME
shows in 2022 a revenue of 1.4 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - BRAIN & SOFTWARE INTERNATIONAL - B.S.I. (SIREN 343223632)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
1 427 547 €
N/C
N/C
1 559 572 €
1 618 293 €
1 643 432 €
1 224 216 €
Net income
3 884 €
-183 846 €
-742 508 €
-242 088 €
160 435 €
4 934 €
268 067 €
330 355 €
76 069 €
EBITDA
N/C
N/C
300 140 €
N/C
N/C
284 948 €
251 308 €
150 683 €
415 456 €
Net margin
N/C
N/C
-52.0%
N/C
N/C
0.3%
16.6%
20.1%
6.2%
Revenue and income statement
In 2024, BRAIN & SOFTWARE INTERNATIONAL - B.S.I. generates positive net income of 4 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 76 k€ -> 4 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
3 884 €
Loading income statement...
Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 272%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
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
271.527%
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
13.297%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution BRAIN & SOFTWARE INTERNATIONAL - B.S.I.
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
131.995
158.445
105.136
109.082
103.207
111.344
278.856
473.958
271.527
Financial autonomy
31.225
31.321
42.77
36.559
40.733
36.997
17.468
11.509
13.297
Repayment capacity
2.059
2.533
3.161
2.376
None
None
2.726
None
None
Cash flow / Revenue
33.422%
31.86%
22.021%
27.592%
None%
None%
28.063%
None%
None%
Sector positioning
Debt ratio
271.532024
2022
2023
2024
Q1: 0.0
Med: 3.36
Q3: 42.51
Watch
In 2024, the debt ratio of BRAIN & SOFTWARE INTERNAT... (271.53) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
13.3%2024
2022
2023
2024
Q1: 3.88%
Med: 34.74%
Q3: 63.98%
Average
In 2024, the financial autonomy of BRAIN & SOFTWARE INTERNAT... (13.3%) 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
2.73 years2022
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 0.75 years
Average
In 2022, the repayment capacity of BRAIN & SOFTWARE INTERNAT... (2.73) 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 106.03. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
106.035
Liquidity indicators evolution BRAIN & SOFTWARE INTERNATIONAL - B.S.I.
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
74.475
90.557
94.748
87.912
96.357
90.049
91.183
83.24
106.035
Interest coverage
1.511
19.045
12.217
8.612
None
None
6.501
None
None
Sector positioning
Liquidity ratio
106.032024
2022
2023
2024
Q1: 132.21
Med: 250.32
Q3: 499.26
Average
In 2024, the liquidity ratio of BRAIN & SOFTWARE INTERNAT... (106.03) 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
6.5x2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.71x
Excellent
In 2022, the interest coverage of BRAIN & SOFTWARE INTERNAT... (6.5x) 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.
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
0 €
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
0 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
0 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
0 j
WCR and payment terms evolution BRAIN & SOFTWARE INTERNATIONAL - B.S.I.
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
-130 048 €
253 861 €
200 507 €
312 335 €
0 €
0 €
41 584 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
Customer payment term (days)
31
20
36
80
0
0
60
0
0
Supplier payment term (days)
147
55
25
97
0
0
135
0
0
Positioning of BRAIN & SOFTWARE INTERNATIONAL - B.S.I. in its sector
Comparison with sector Programmation informatique
Valuation estimate
Based on 120 transactions of similar company sales
(all years),
the value of BRAIN & SOFTWARE INTERNATIONAL - B.S.I. is estimated at
8 360 €
(range 3 627€ - 23 088€).
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 value2024
120 transactions
3k€8k€23k€
8 360 €Range: 3 627€ - 23 088€
NAF 5 all-time
Valuation method used
Net Income Multiple
3 884 €
×
2.2x
=8 360 €
Range: 3 628€ - 23 089€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 120 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 (Programmation informatique)
Compare BRAIN & SOFTWARE INTERNATIONAL - B.S.I. with other companies in the same sector:
Frequently asked questions about BRAIN & SOFTWARE INTERNATIONAL - B.S.I.
What is the revenue of BRAIN & SOFTWARE INTERNATIONAL - B.S.I. ?
The revenue of BRAIN & SOFTWARE INTERNATIONAL - B.S.I. in 2022 is 1.4 M€.
Is BRAIN & SOFTWARE INTERNATIONAL - B.S.I. profitable?
Yes, BRAIN & SOFTWARE INTERNATIONAL - B.S.I. generated a net profit of 4 k€ in 2024.
Where is the headquarters of BRAIN & SOFTWARE INTERNATIONAL - B.S.I. ?
The headquarters of BRAIN & SOFTWARE INTERNATIONAL - B.S.I. is located in ANNECY (74000), in the department Haute-Savoie.
Where to find the tax return of BRAIN & SOFTWARE INTERNATIONAL - B.S.I. ?
The tax return of BRAIN & SOFTWARE INTERNATIONAL - B.S.I. 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 BRAIN & SOFTWARE INTERNATIONAL - B.S.I. operate?
BRAIN & SOFTWARE INTERNATIONAL - B.S.I. operates in the sector Programmation informatique (NAF code 62.01Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
Rotate your phone to landscape mode to view the chart