Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2013-12-16 (12 years)Status: ActiveBusiness sector: CoiffureLocation: PARIS (75001), Paris
BSBP : revenue, balance sheet and financial ratios
BSBP is a French company
founded 12 years ago,
specialized in the sector Coiffure.
Based in PARIS (75001),
this company of category PME
shows in 2024 a revenue of 720 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, BSBP achieves revenue of 720 k€. Revenue is declining over the period 2016-2024 (CAGR: -6.1%). Significant drop of -10% vs 2023. After deducting consumption (46 k€), gross margin stands at 674 k€, i.e. a rate of 94%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 798 €, representing 0.1% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -98%, reducing margin by 5.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -11 k€ (-1.5% of revenue), which will impact equity.
Revenue (2024)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
719 988 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
674 350 €
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
798 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-23 584 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-10 559 €
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
0.1%
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 144%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 18.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.9% 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
144.279%
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
32.436%
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
1.919%
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
18.674
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
182.544
118.073
59.929
50.009
271.381
182.323
243.317
189.566
144.279
Financial autonomy
23.589
30.422
45.097
43.721
16.783
28.77
24.29
28.045
32.436
Repayment capacity
2.708
2.706
1.257
2.053
-7.331
3.18
-8.425
7.895
18.674
Cash flow / Revenue
8.248%
6.35%
10.328%
5.201%
-5.887%
17.314%
-7.275%
5.648%
1.919%
Sector positioning
Debt ratio
144.282024
2022
2023
2024
Q1: 0.0
Med: 3.48
Q3: 44.78
Average
In 2024, the debt ratio of BSBP (144.28) 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
32.44%2024
2022
2023
2024
Q1: 0.0%
Med: 13.63%
Q3: 49.17%
Good+17 pts over 3 years
In 2024, the financial autonomy of BSBP (32.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Repayment capacity
18.67 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.09 years
Watch+50 pts over 3 years
In 2024, the repayment capacity of BSBP (18.67) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 433.33. 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 633.1x. 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
433.33
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
633.083
Liquidity indicators evolution BSBP
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
144.401
163.504
212.289
198.394
214.382
449.505
523.568
472.018
433.33
Interest coverage
5.447
5.834
3.14
6.241
-17.936
7.244
-14.329
29.399
633.083
Sector positioning
Liquidity ratio
433.332024
2022
2023
2024
Q1: 40.03
Med: 104.51
Q3: 221.31
Excellent
In 2024, the liquidity ratio of BSBP (433.33) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
Interest coverage
633.08x2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.97x
Excellent+51 pts over 3 years
In 2024, the interest coverage of BSBP (633.1x) 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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 113 days of revenue, i.e. 225 k€ to permanently finance. Over 2016-2024, WCR increased by +116%, 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
225 471 €
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
14 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
53 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
4 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
113 j
WCR and payment terms evolution BSBP
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
104 422 €
141 305 €
57 882 €
104 827 €
93 984 €
265 849 €
159 664 €
229 712 €
225 471 €
Inventory turnover (days)
21
27
14
18
22
11
7
5
4
Customer payment term (days)
21
19
3
4
2
10
3
6
14
Supplier payment term (days)
38
37
49
45
133
83
48
57
53
Positioning of BSBP in its sector
Comparison with sector Coiffure
Valuation estimate
Based on 98 transactions of similar company sales
in 2024,
the value of BSBP is estimated at
127 551 €
(range 74 383€ - 175 292€).
With an EBITDA of 798€, the sector multiple of 4.6x is applied.
The price/revenue ratio is 0.46x
(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 value2024
98 tx
74k€127k€175k€
127 551 €Range: 74 383€ - 175 292€
NAF 5 année 2024
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
798 €×4.6x
Estimation3 674 €
2 074€ - 6 112€
Revenue Multiple30%
719 988 €×0.46x
Estimation334 013 €
194 899€ - 457 259€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 98 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 (Coiffure)
Compare BSBP with other companies in the same sector:
The headquarters of BSBP is located in PARIS (75001), in the department Paris.
Where to find the tax return of BSBP ?
The tax return of BSBP 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 BSBP operate?
BSBP operates in the sector Coiffure (NAF code 96.02A). 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