LES ENTREPOTS BAYONNAIS : revenue, balance sheet and financial ratios

LES ENTREPOTS BAYONNAIS is a French company founded 29 years ago, specialized in the sector Entreposage et stockage non frigorifique. Based in MOUGUERRE (64990), this company of category PME shows in 2023 a revenue of 369 k€. 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 - LES ENTREPOTS BAYONNAIS (SIREN 410089643)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 368 904 € N/C N/C N/C N/C N/C N/C 178 588 €
Net income 104 512 € 82 014 € 102 611 € 83 103 € 42 517 € 45 409 € 73 156 € 82 105 € 102 069 € 107 651 €
EBITDA N/C N/C 259 245 € N/C N/C N/C N/C N/C N/C 158 328 €
Net margin N/C N/C 27.8% N/C N/C N/C N/C N/C N/C 60.3%

Revenue and income statement

In 2025, LES ENTREPOTS BAYONNAIS generates positive net income of 105 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 108 k€ -> 105 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

104 512 €

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 238%. 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 28%. The balance between equity and debt is satisfactory.

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

238.208%

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

28.335%

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

76.5%

Solvency indicators evolution
LES ENTREPOTS BAYONNAIS

Sector positioning

Debt ratio
238.21 2025
2023
2024
2025
Q1: 0.36
Med: 41.05
Q3: 94.7
Watch

In 2025, the debt ratio of LES ENTREPOTS BAYONNAIS (238.21) 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
28.34% 2025
2023
2024
2025
Q1: 17.83%
Med: 37.48%
Q3: 58.98%
Average

In 2025, the financial autonomy of LES ENTREPOTS BAYONNAIS (28.3%) 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
10.65 years 2023
2023
Q1: 0.0 years
Med: 0.16 years
Q3: 1.95 years
Watch

In 2023, the repayment capacity of LES ENTREPOTS BAYONNAIS (10.65) 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 680.03. 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

680.035

Liquidity indicators evolution
LES ENTREPOTS BAYONNAIS

Sector positioning

Liquidity ratio
680.03 2025
2023
2024
2025
Q1: 108.74
Med: 185.86
Q3: 322.43
Excellent

In 2025, the liquidity ratio of LES ENTREPOTS BAYONNAIS (680.03) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
10.65x 2023
2023
Q1: 0.0x
Med: 0.51x
Q3: 5.05x
Excellent

In 2023, the interest coverage of LES ENTREPOTS BAYONNAIS (10.7x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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
LES ENTREPOTS BAYONNAIS

Positioning of LES ENTREPOTS BAYONNAIS in its sector

Comparison with sector Entreposage et stockage non frigorifique

Valuation estimate

Based on 77 transactions of similar company sales (all years), the value of LES ENTREPOTS BAYONNAIS is estimated at 124 800 € (range 45 386€ - 467 192€). 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
77 tx
45k€ 124k€ 467k€
124 800 € Range: 45 386€ - 467 192€
NAF 5 all-time

Valuation method used

Net Income Multiple
104 512 € × 1.2x = 124 801 €
Range: 45 387€ - 467 192€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 77 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 (Entreposage et stockage non frigorifique)

Compare LES ENTREPOTS BAYONNAIS with other companies in the same sector:

Frequently asked questions about LES ENTREPOTS BAYONNAIS

What is the revenue of LES ENTREPOTS BAYONNAIS ?

The revenue of LES ENTREPOTS BAYONNAIS in 2023 is 369 k€.

Is LES ENTREPOTS BAYONNAIS profitable?

Yes, LES ENTREPOTS BAYONNAIS generated a net profit of 105 k€ in 2025.

Where is the headquarters of LES ENTREPOTS BAYONNAIS ?

The headquarters of LES ENTREPOTS BAYONNAIS is located in MOUGUERRE (64990), in the department Pyrenees-Atlantiques.

Where to find the tax return of LES ENTREPOTS BAYONNAIS ?

The tax return of LES ENTREPOTS BAYONNAIS 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 LES ENTREPOTS BAYONNAIS operate?

LES ENTREPOTS BAYONNAIS operates in the sector Entreposage et stockage non frigorifique (NAF code 52.10B). See the 'Sector positioning' section above to compare the company with its competitors.