LA BOSCEENNE : revenue, balance sheet and financial ratios

LA BOSCEENNE is a French company founded 17 years ago, specialized in the sector Commerces de détail d'optique. Based in BOUAYE (44830), this company of category PME shows in 2022 a revenue of 1.1 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 - LA BOSCEENNE (SIREN 511006074)
Indicator 2025 2024 2023 2022 2021
Revenue N/C N/C N/C 1 063 959 € 991 761 €
Net income 218 346 € 323 009 € 151 988 € 52 661 € 14 365 €
EBITDA N/C N/C N/C 107 571 € 18 055 €
Net margin N/C N/C N/C 4.9% 1.4%

Revenue and income statement

In 2025, LA BOSCEENNE generates positive net income of 218 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2025: 14 k€ -> 218 k€.

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

218 346 €

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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 77%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.0%

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

77.399%

Solvency indicators evolution
LA BOSCEENNE

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Excellent

In 2025, the debt ratio of LA BOSCEENNE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
77.4% 2025
2023
2024
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Excellent

In 2025, the financial autonomy of LA BOSCEENNE (77.4%) 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.

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 (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

0 €

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

0 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 and payment terms evolution
LA BOSCEENNE

Positioning of LA BOSCEENNE in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 83 transactions of similar company sales in 2025, the value of LA BOSCEENNE is estimated at 808 627 € (range 305 511€ - 1 191 293€). 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
305k€ 808k€ 1191k€
808 627 € Range: 305 511€ - 1 191 293€
NAF 5 année 2025

Valuation method used

Net Income Multiple
218 346 € × 3.7x = 808 628 €
Range: 305 512€ - 1 191 294€

Only this financial indicator is available for this company.

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 (Commerces de détail d'optique)

Compare LA BOSCEENNE with other companies in the same sector:

Frequently asked questions about LA BOSCEENNE

What is the revenue of LA BOSCEENNE ?

The revenue of LA BOSCEENNE in 2022 is 1.1 M€.

Is LA BOSCEENNE profitable?

Yes, LA BOSCEENNE generated a net profit of 218 k€ in 2025.

Where is the headquarters of LA BOSCEENNE ?

The headquarters of LA BOSCEENNE is located in BOUAYE (44830), in the department Loire-Atlantique.

Where to find the tax return of LA BOSCEENNE ?

The tax return of LA BOSCEENNE 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 LA BOSCEENNE operate?

LA BOSCEENNE operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.