BUSINESS RETAIL MANAGEMENT : revenue, balance sheet and financial ratios

BUSINESS RETAIL MANAGEMENT is a French company founded 12 years ago, specialized in the sector Activités des sièges sociaux. Based in MONTAIGU-VENDEE (85600), this company of category PME shows in 2025 a revenue of 123 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - BUSINESS RETAIL MANAGEMENT (SIREN 801215534)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 122 915 € 127 228 € 128 050 € 109 200 € 118 859 € 128 440 € 103 113 € 66 600 € 47 700 €
Net income 23 750 € 29 090 € 43 907 € 29 635 € 42 161 € 48 355 € 13 467 € 31 265 € -377 €
EBITDA 18 954 € 26 009 € 40 940 € 22 875 € 38 353 € 47 015 € 35 182 € 7 898 € -8 592 €
Net margin 19.3% 22.9% 34.3% 27.1% 35.5% 37.6% 13.1% 46.9% -0.8%

Revenue and income statement

In 2025, BUSINESS RETAIL MANAGEMENT achieves revenue of 123 k€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +12.6%. Slight decline of -3% vs 2024. After deducting consumption (0 €), gross margin stands at 123 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 19 k€, representing 15.4% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -27%, reducing margin by 5.0 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 24 k€, i.e. 19.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

122 915 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

122 915 €

EBITDA (2025) ?
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

18 954 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

15 089 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

23 750 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

15.4%

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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 0%. 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 95%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 22.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.205%

Financial autonomy (2025) ?
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

95.341%

Cash flow / Revenue (2025) ?
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

22.472%

Repayment capacity (2025) ?
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

0.015

Asset age ratio (2025) ?
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

72.6%

Solvency indicators evolution
BUSINESS RETAIL MANAGEMENT

Sector positioning

Debt ratio
0.2 2025
2023
2024
2025
Q1: 0.1
Med: 12.78
Q3: 79.19
Good -27 pts over 3 years

In 2025, the debt ratio of BUSINESS RETAIL MANAGEMENT (0.20) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
95.34% 2025
2023
2024
2025
Q1: 14.33%
Med: 56.86%
Q3: 88.94%
Excellent +7 pts over 3 years

In 2025, the financial autonomy of BUSINESS RETAIL MANAGEMENT (95.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.01 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.28 years
Q3: 3.37 years
Good -28 pts over 3 years

In 2025, the repayment capacity of BUSINESS RETAIL MANAGEMENT (0.01) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1342.35. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

1342.353

Interest coverage (2025) ?
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

-2.437

Liquidity indicators evolution
BUSINESS RETAIL MANAGEMENT

Sector positioning

Liquidity ratio
1342.35 2025
2023
2024
2025
Q1: 133.41
Med: 540.0
Q3: 2678.02
Good

In 2025, the liquidity ratio of BUSINESS RETAIL MANAGEMENT (1342.35) 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
-2.44x 2025
2023
2024
2025
Q1: -44.22x
Med: 0.0x
Q3: 1.81x
Average -16 pts over 3 years

In 2025, the interest coverage of BUSINESS RETAIL MANAGEMENT (-2.4x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. Favorable situation: supplier credit is longer than customer credit by 16 days. WCR is negative (-2 days): operations structurally generate cash. Notable WCR improvement over the period (-104%), freeing up cash.

Operating WCR (2025) ?
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

-640 €

Customer credit (2025) ?
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 (2025) ?
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

16 j

Inventory turnover (2025) ?
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 in days of revenue (2025) ?
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

-2 j

WCR and payment terms evolution
BUSINESS RETAIL MANAGEMENT

Positioning of BUSINESS RETAIL MANAGEMENT in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 54 transactions of similar company sales in 2025, the value of BUSINESS RETAIL MANAGEMENT is estimated at 46 533 € (range 19 241€ - 77 339€). With an EBITDA of 18 954€, the sector multiple of 1.1x is applied. The price/revenue ratio is 0.63x (in line with sector norms). 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 value 2025
54 tx
19k€ 46k€ 77k€
46 533 € Range: 19 241€ - 77 339€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
18 954 € × 1.1x
Estimation 20 281 €
11 219€ - 48 021€
Revenue Multiple 30%
122 915 € × 0.63x
Estimation 77 538 €
32 250€ - 87 642€
Net Income Multiple 20%
23 750 € × 2.8x
Estimation 65 660 €
19 786€ - 135 182€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sièges sociaux)

Compare BUSINESS RETAIL MANAGEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about BUSINESS RETAIL MANAGEMENT

What is the revenue of BUSINESS RETAIL MANAGEMENT ?

The revenue of BUSINESS RETAIL MANAGEMENT in 2025 is 123 k€.

Is BUSINESS RETAIL MANAGEMENT profitable?

Yes, BUSINESS RETAIL MANAGEMENT generated a net profit of 24 k€ in 2025.

Where is the headquarters of BUSINESS RETAIL MANAGEMENT ?

The headquarters of BUSINESS RETAIL MANAGEMENT is located in MONTAIGU-VENDEE (85600), in the department Vendee.

Where to find the tax return of BUSINESS RETAIL MANAGEMENT ?

The tax return of BUSINESS RETAIL MANAGEMENT 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 BUSINESS RETAIL MANAGEMENT operate?

BUSINESS RETAIL MANAGEMENT operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.