SIREN : 818252579
BSM is a French company founded 10 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in MONTBRISON (42600), this company of category PME shows in 2025 a revenue of 1.0 M€. 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 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 1 038 174 € | 990 821 € | 915 925 € | 891 351 € | 741 098 € | 935 386 € | 918 082 € | 823 592 € |
| Net income | 18 313 € | -26 617 € | 9 848 € | 32 207 € | 19 888 € | 0 € | 51 € | 0 € |
| EBITDA | 60 957 € | 8 684 € | 58 999 € | 67 662 € | 89 564 € | 59 682 € | 27 308 € | 86 123 € |
| Net margin | 1.8% | -2.7% | 1.1% | 3.6% | 2.7% | 0.0% | 0.0% | 0.0% |
In 2025, BSM achieves revenue of 1.0 M€. Revenue is growing positively over 8 years (CAGR: +3.4%). Vs 2024: +5%. After deducting consumption (570 k€), gross margin stands at 468 k€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 61 k€, representing 5.9% of revenue. Positive scissor effect: EBITDA margin improves by +5.0 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 18 k€, i.e. 1.8% of revenue. This profit can be retained or distributed to shareholders.
1 038 174 €
467 863 €
60 957 €
27 015 €
18 313 €
5.9%
The debt ratio (= Financial debt / Equity x 100) stands at 213%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
212.742%
19.447%
5.085%
4.214
21.1%
In 2025, the debt ratio of BSM (212.74) 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.
In 2025, the financial autonomy of BSM (19.4%) 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 BSM (4.21) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 193.37. 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 20.5x. Operating income very largely covers interest expenses: high safety margin.
193.372
20.488
In 2025, the liquidity ratio of BSM (193.37) 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.
In 2025, the interest coverage of BSM (20.5x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 66 days. Excellent situation: suppliers finance 65 days of the operating cycle (retail model). Inventory turnover is 81 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 87 days of revenue, i.e. 251 k€ to permanently finance.
251 456 €
1 j
66 j
81 j
87 j
Based on 51 transactions of similar company sales
in 2025,
the value of BSM is estimated at
104 759 €
(range 55 964€ - 432 502€).
With an EBITDA of 60 957€, 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 BSM with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé
The revenue of BSM in 2025 is 1.0 M€.
Yes, BSM generated a net profit of 18 k€ in 2025.
The headquarters of BSM is located in MONTBRISON (42600), in the department Loire.
The tax return of BSM 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).
BSM 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.