HOLDING BOURBON DEVELOPPEMENT : revenue, balance sheet and financial ratios

HOLDING BOURBON DEVELOPPEMENT is a French company founded 16 years ago, specialized in the sector Activités des sièges sociaux. Based in PLEUMARTIN (86450), this company of category PME shows in 2023 a revenue of 126 k€. 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 - HOLDING BOURBON DEVELOPPEMENT (SIREN 515212108)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 126 000 € 126 000 € 126 000 € 126 000 € 126 000 € 126 000 € 126 000 € 127 953 €
Net income 227 317 € -13 854 € 171 643 € 377 126 € 62 647 € -215 172 € 37 532 € -348 576 €
EBITDA 31 315 € 31 029 € 35 931 € 37 557 € 42 098 € 45 192 € 43 574 € -22 279 €
Net margin 180.4% -11.0% 136.2% 299.3% 49.7% -170.8% 29.8% -272.4%

Revenue and income statement

In 2023, HOLDING BOURBON DEVELOPPEMENT achieves revenue of 126 k€. Activity remains stable over the period (CAGR: -0.2%). Slight decline of 0% vs 2022. After deducting consumption (0 €), gross margin stands at 126 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 31 k€, representing 24.9% of 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 227 k€, i.e. 180.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

126 000 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

126 000 €

EBITDA (2023) ?
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

31 315 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

31 315 €

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

227 317 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

24.9%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

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 98%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 23.3% 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 (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

0.205%

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

98.152%

Cash flow / Revenue (2023) ?
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

23.267%

Repayment capacity (2023) ?
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

0.076

Solvency indicators evolution
HOLDING BOURBON DEVELOPPEMENT

Sector positioning

Debt ratio
0.2 2023
2021
2022
2023
Q1: 0.15
Med: 18.69
Q3: 101.54
Good

In 2023, the debt ratio of HOLDING BOURBON DEVELOPPE... (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
98.15% 2023
2021
2022
2023
Q1: 13.72%
Med: 51.34%
Q3: 84.19%
Excellent

In 2023, the financial autonomy of HOLDING BOURBON DEVELOPPE... (98.2%) 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
0.08 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.21 years
Q3: 3.83 years
Good +9 pts over 3 years

In 2023, the repayment capacity of HOLDING BOURBON DEVELOPPE... (0.08) 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 786.44. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

786.44

Interest coverage (2023) ?
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

1.578

Liquidity indicators evolution
HOLDING BOURBON DEVELOPPEMENT

Sector positioning

Liquidity ratio
786.44 2023
2021
2022
2023
Q1: 110.3
Med: 414.17
Q3: 1926.34
Good +13 pts over 3 years

In 2023, the liquidity ratio of HOLDING BOURBON DEVELOPPE... (786.44) 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
1.58x 2023
2021
2022
2023
Q1: -38.61x
Med: 0.0x
Q3: 2.71x
Good

In 2023, the interest coverage of HOLDING BOURBON DEVELOPPE... (1.6x) 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: 60 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 82 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Overall, WCR represents 343 days of revenue, i.e. 120 k€ to permanently finance. Over 2016-2023, WCR increased by +208%, requiring additional financing.

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

119 996 €

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

60 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

82 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 in days of revenue (2023) ?
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

343 j

WCR and payment terms evolution
HOLDING BOURBON DEVELOPPEMENT

Positioning of HOLDING BOURBON DEVELOPPEMENT in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 89 transactions of similar company sales in 2023, the value of HOLDING BOURBON DEVELOPPEMENT is estimated at 388 934 € (range 186 255€ - 843 257€). With an EBITDA of 31 315€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.52x (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 2023
89 tx
186k€ 388k€ 843k€
388 934 € Range: 186 255€ - 843 257€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
31 315 € × 4.0x
Estimation 125 926 €
64 596€ - 204 489€
Revenue Multiple 30%
126 000 € × 0.52x
Estimation 65 971 €
26 987€ - 116 916€
Net Income Multiple 20%
227 317 € × 6.7x
Estimation 1 530 901 €
729 304€ - 3 529 689€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 89 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 HOLDING BOURBON DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about HOLDING BOURBON DEVELOPPEMENT

What is the revenue of HOLDING BOURBON DEVELOPPEMENT ?

The revenue of HOLDING BOURBON DEVELOPPEMENT in 2023 is 126 k€.

Is HOLDING BOURBON DEVELOPPEMENT profitable?

Yes, HOLDING BOURBON DEVELOPPEMENT generated a net profit of 227 k€ in 2023.

Where is the headquarters of HOLDING BOURBON DEVELOPPEMENT ?

The headquarters of HOLDING BOURBON DEVELOPPEMENT is located in PLEUMARTIN (86450), in the department Vienne.

Where to find the tax return of HOLDING BOURBON DEVELOPPEMENT ?

The tax return of HOLDING BOURBON DEVELOPPEMENT 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 HOLDING BOURBON DEVELOPPEMENT operate?

HOLDING BOURBON DEVELOPPEMENT 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.