Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1965-01-01 (61 years)Status: ActiveBusiness sector: Commerces de détail d'optiqueLocation: LE HAVRE (76600), Seine-Maritime
SA BOIDIN ET CIE : revenue, balance sheet and financial ratios
SA BOIDIN ET CIE is a French company
founded 61 years ago,
specialized in the sector Commerces de détail d'optique.
Based in LE HAVRE (76600),
this company of category PME
shows in 2020 a revenue of 871 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SA BOIDIN ET CIE (SIREN 365500289)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
N/C
N/C
871 318 €
997 139 €
1 003 772 €
989 930 €
906 771 €
Net income
97 556 €
135 544 €
105 287 €
102 542 €
171 522 €
99 260 €
122 635 €
117 621 €
99 345 €
124 014 €
EBITDA
N/C
N/C
N/C
N/C
N/C
122 329 €
148 395 €
141 787 €
122 566 €
158 781 €
Net margin
N/C
N/C
N/C
N/C
N/C
11.4%
12.3%
11.7%
10.0%
13.7%
Revenue and income statement
In 2025, SA BOIDIN ET CIE generates positive net income of 98 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 124 k€ -> 98 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
97 556 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 23%. 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 65%. 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
23.47%
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
64.934%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
40.107
43.38
8.534
2.324
118.485
86.117
116.23
89.372
35.474
23.47
Financial autonomy
43.294
37.56
43.389
60.254
34.606
41.519
37.139
44.3
57.808
64.934
Repayment capacity
0.689
0.847
0.149
0.048
3.305
None
None
None
None
None
Cash flow / Revenue
13.109%
9.491%
11.336%
11.774%
10.437%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
23.472025
2023
2024
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Average-24 pts over 3 years
In 2025, the debt ratio of SA BOIDIN ET CIE (23.47) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
64.93%2025
2023
2024
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Good+20 pts over 3 years
In 2025, the financial autonomy of SA BOIDIN ET CIE (64.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 294.07. 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
294.069
Liquidity indicators evolution SA BOIDIN ET CIE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
178.682
152.227
129.325
166.196
254.338
298.201
328.656
401.754
299.264
294.069
Interest coverage
1.31
1.699
1.078
0.766
1.319
None
None
None
None
None
Sector positioning
Liquidity ratio
294.072025
2023
2024
2025
Q1: 173.4
Med: 261.1
Q3: 382.67
Good-18 pts over 3 years
In 2025, the liquidity ratio of SA BOIDIN ET CIE (294.07) 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.
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 SA BOIDIN ET CIE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
112 621 €
142 649 €
162 621 €
136 788 €
143 794 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
50
50
49
49
62
0
0
0
0
0
Customer payment term (days)
19
12
16
16
17
0
0
0
0
0
Supplier payment term (days)
72
103
112
57
75
0
0
0
0
0
Positioning of SA BOIDIN ET CIE 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 SA BOIDIN ET CIE is estimated at
361 291 €
(range 136 501€ - 532 264€).
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 value2025
83 tx
136k€361k€532k€
361 291 €Range: 136 501€ - 532 264€
NAF 5 année 2025
Valuation method used
Net Income Multiple
97 556 €
×
3.7x
=361 291 €
Range: 136 501€ - 532 265€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 SA BOIDIN ET CIE with other companies in the same sector:
The revenue of SA BOIDIN ET CIE in 2020 is 871 k€.
Is SA BOIDIN ET CIE profitable?
Yes, SA BOIDIN ET CIE generated a net profit of 98 k€ in 2025.
Where is the headquarters of SA BOIDIN ET CIE ?
The headquarters of SA BOIDIN ET CIE is located in LE HAVRE (76600), in the department Seine-Maritime.
Where to find the tax return of SA BOIDIN ET CIE ?
The tax return of SA BOIDIN ET CIE 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 SA BOIDIN ET CIE operate?
SA BOIDIN ET CIE 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.
Item evolution
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