BSR : revenue, balance sheet and financial ratios

BSR is a French company founded 29 years ago, specialized in the sector Supérettes. Based in THIAIS (94320), this company of category GE shows in 2022 a revenue of 3.2 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 - BSR (SIREN 409491933)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 3 157 506 € 3 443 663 € 3 988 125 € 3 653 675 € 3 642 931 € 3 472 036 € 3 369 731 €
Net income 480 147 € 393 922 € -54 012 € 577 901 € 348 900 € 320 864 € 259 468 € 198 143 €
EBITDA N/C 137 221 € 314 635 € 580 981 € 555 296 € 486 846 € 390 548 € 348 579 €
Net margin N/C 12.5% -1.6% 14.5% 9.5% 8.8% 7.5% 5.9%

Revenue and income statement

In 2023, BSR generates positive net income of 480 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 198 k€ -> 480 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

480 147 €

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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 212%. 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 27%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

211.995%

Financial autonomy (2023) ?
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

27.133%

Asset age ratio (2023) ?
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

38.5%

Solvency indicators evolution
BSR

Sector positioning

Debt ratio
212.0 2023
2021
2022
2023
Q1: 0.25
Med: 28.55
Q3: 98.94
Average -23 pts over 3 years

In 2023, the debt ratio of BSR (212.00) 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
27.13% 2023
2021
2022
2023
Q1: 9.88%
Med: 33.66%
Q3: 52.58%
Average +18 pts over 3 years

In 2023, the financial autonomy of BSR (27.1%) 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
14.34 years 2022
2021
2022
Q1: 0.0 years
Med: 0.52 years
Q3: 3.07 years
Watch

In 2022, the repayment capacity of BSR (14.34) 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 218.78. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

218.784

Liquidity indicators evolution
BSR

Sector positioning

Liquidity ratio
218.78 2023
2021
2022
2023
Q1: 99.14
Med: 149.39
Q3: 229.31
Good +26 pts over 3 years

In 2023, the liquidity ratio of BSR (218.78) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
1.54x 2022
2021
2022
Q1: 0.0x
Med: 0.5x
Q3: 3.52x
Good

In 2022, the interest coverage of BSR (1.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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 (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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
BSR

Positioning of BSR in its sector

Comparison with sector Supérettes

Valuation estimate

Based on 357 transactions of similar company sales in 2023, the value of BSR is estimated at 3 670 865 € (range 1 258 006€ - 6 886 799€). 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 2023
357 transactions
1258k€ 3670k€ 6886k€
3 670 865 € Range: 1 258 006€ - 6 886 799€
NAF 5 année 2023

Valuation method used

Net Income Multiple
480 147 € × 7.6x = 3 670 865 €
Range: 1 258 006€ - 6 886 799€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 357 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 BSR with other companies in the same sector:

Voir toutes les statistiques du secteur Supérettes

Frequently asked questions about BSR

What is the revenue of BSR ?

The revenue of BSR in 2022 is 3.2 M€.

Is BSR profitable?

Yes, BSR generated a net profit of 480 k€ in 2023.

Where is the headquarters of BSR ?

The headquarters of BSR is located in THIAIS (94320), in the department Val-de-Marne.

Where to find the tax return of BSR ?

The tax return of BSR 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 BSR operate?

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