BV STORE RENNES CESSON : revenue, balance sheet and financial ratios

BV STORE RENNES CESSON is a French company founded 27 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in CESSON-SEVIGNE (35510), this company of category ETI shows in 2025 a revenue of 2.0 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

Financial history - BV STORE RENNES CESSON (SIREN 419944947)
Indicator 2025 2024 2021 2018
Revenue 2 039 892 € 1 356 405 € 2 077 814 € 2 042 889 €
Net income -20 299 € 22 755 € 94 261 € 59 164 €
EBITDA 29 964 € 42 741 € 259 135 € 189 794 €
Net margin -1.0% 1.7% 4.5% 2.9%

Revenue and income statement

In 2025, BV STORE RENNES CESSON achieves revenue of 2.0 M€. Activity remains stable over the period (CAGR: -0.0%). Vs 2024, growth of +50% (1.4 M€ -> 2.0 M€). After deducting consumption (1.3 M€), gross margin stands at 736 k€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 30 k€, representing 1.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -20 k€ (-1.0% of revenue), which will impact equity.

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

2 039 892 €

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

736 196 €

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

29 964 €

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

-10 869 €

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

-20 299 €

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

1.5%

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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 180%. 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 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 13.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

180.178%

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

23.561%

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

1.563%

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

13.279

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

57.0%

Solvency indicators evolution
BV STORE RENNES CESSON

Sector positioning

Debt ratio
180.18 2025
2021
2024
2025
Q1: 2.28
Med: 17.74
Q3: 58.59
Watch +24 pts over 3 years

In 2025, the debt ratio of BV STORE RENNES CESSON (180.18) 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.

Financial autonomy
23.56% 2025
2021
2024
2025
Q1: 14.96%
Med: 44.15%
Q3: 66.96%
Average -31 pts over 3 years

In 2025, the financial autonomy of BV STORE RENNES CESSON (23.6%) 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
13.28 years 2025
2021
2024
2025
Q1: 0.0 years
Med: 0.2 years
Q3: 1.99 years
Watch +16 pts over 3 years

In 2025, the repayment capacity of BV STORE RENNES CESSON (13.28) 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 218.55. 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 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.

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

218.553

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

0.888

Liquidity indicators evolution
BV STORE RENNES CESSON

Sector positioning

Liquidity ratio
218.55 2025
2021
2024
2025
Q1: 146.99
Med: 244.87
Q3: 415.18
Average -7 pts over 3 years

In 2025, the liquidity ratio of BV STORE RENNES CESSON (218.55) 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.

Interest coverage
0.89x 2025
2021
2024
2025
Q1: 0.0x
Med: 0.35x
Q3: 4.94x
Good

In 2025, the interest coverage of BV STORE RENNES CESSON (0.9x) 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. Average customer payment term: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. Excellent situation: suppliers finance 44 days of the operating cycle (retail model). Inventory turnover is 72 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 88 days of revenue, i.e. 497 k€ to permanently finance. Over 2018-2025, WCR increased by +106%, requiring additional financing.

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

497 407 €

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

8 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

52 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

72 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

88 j

WCR and payment terms evolution
BV STORE RENNES CESSON

Positioning of BV STORE RENNES CESSON in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 83 transactions of similar company sales in 2025, the value of BV STORE RENNES CESSON is estimated at 242 280 € (range 141 306€ - 458 713€). With an EBITDA of 29 964€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.26x (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 value 2025
83 tx
141k€ 242k€ 458k€
242 280 € Range: 141 306€ - 458 713€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
29 964 € × 2.2x
Estimation 67 409 €
28 846€ - 100 791€
Revenue Multiple 30%
2 039 892 € × 0.26x
Estimation 533 734 €
328 740€ - 1 055 252€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 83 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 (Autres commerces de détail spécialisés divers)

Compare BV STORE RENNES CESSON with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about BV STORE RENNES CESSON

What is the revenue of BV STORE RENNES CESSON ?

The revenue of BV STORE RENNES CESSON in 2025 is 2.0 M€.

Is BV STORE RENNES CESSON profitable?

BV STORE RENNES CESSON recorded a net loss in 2025.

Where is the headquarters of BV STORE RENNES CESSON ?

The headquarters of BV STORE RENNES CESSON is located in CESSON-SEVIGNE (35510), in the department Ille-et-Vilaine.

Where to find the tax return of BV STORE RENNES CESSON ?

The tax return of BV STORE RENNES CESSON 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 BV STORE RENNES CESSON operate?

BV STORE RENNES CESSON operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.