SIREN : 982310757
BS74 is a French company founded 2 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in EPAGNY METZ-TESSY (74330), this company of category PME shows in 2025 a revenue of 560 k€. 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
| Indicator | 2025 | 2024 |
|---|---|---|
| Revenue | 559 802 € | N/C |
| Net income | -8 655 € | -3 029 € |
| EBITDA | 15 977 € | -3 029 € |
| Net margin | -1.5% | N/C |
In 2025, BS74 achieves revenue of 560 k€. After deducting consumption (311 k€), gross margin stands at 249 k€, i.e. a rate of 44%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 16 k€, representing 2.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -9 k€ (-1.5% of revenue), which will impact equity.
559 802 €
248 601 €
15 977 €
925 €
-8 655 €
2.9%
The debt ratio (= Financial debt / Equity x 100) stands at -34675%. 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 -0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 100.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
-34674.584%
-0.191%
1.039%
100.416
96.6%
In 2025, the debt ratio of BS74 (-34674.58) 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.
In 2025, the financial autonomy of BS74 (-0.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2025, the repayment capacity of BS74 (100.42) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 122.55. 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 64.3x. Operating income very largely covers interest expenses: high safety margin.
122.552
64.255
In 2025, the liquidity ratio of BS74 (122.55) 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.
In 2025, the interest coverage of BS74 (64.2x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 149 days. Excellent situation: suppliers finance 144 days of the operating cycle (retail model). Inventory turnover is 130 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 204 days of revenue, i.e. 318 k€ to permanently finance.
317 923 €
5 j
149 j
130 j
204 j
Based on 51 transactions of similar company sales
in 2025,
the value of BS74 is estimated at
50 057 €
(range 27 537€ - 204 321€).
With an EBITDA of 15 977€, the sector multiple of 1.5x is applied.
The price/revenue ratio is 0.17x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 51 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare BS74 with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé
The revenue of BS74 in 2025 is 560 k€.
BS74 recorded a net loss in 2025.
The headquarters of BS74 is located in EPAGNY METZ-TESSY (74330), in the department Haute-Savoie.
The tax return of BS74 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).
BS74 operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.