SARL BOICHUT BALAGUER : revenue, balance sheet and financial ratios

SARL BOICHUT BALAGUER is a French company founded 33 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in CHALON-SUR-SAONE (71100), this company of category PME shows in 2023 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 - SARL BOICHUT BALAGUER (SIREN 389169061)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C 1 054 348 € N/C 889 356 € 953 700 € 825 090 € 951 230 € 964 727 €
Net income 72 829 € 51 723 € 44 550 € 32 072 € 25 244 € 37 438 € 5 063 € 33 435 € 33 715 €
EBITDA N/C N/C 56 587 € N/C 30 813 € 47 438 € 4 886 € 44 397 € 52 164 €
Net margin N/C N/C 4.2% N/C 2.8% 3.9% 0.6% 3.5% 3.5%

Revenue and income statement

In 2025, SARL BOICHUT BALAGUER generates positive net income of 73 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 34 k€ -> 73 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

72 829 €

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 10%. 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 67%. 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

10.286%

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

66.991%

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

0.3%

Solvency indicators evolution
SARL BOICHUT BALAGUER

Sector positioning

Debt ratio
10.29 2025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Good -27 pts over 3 years

In 2025, the debt ratio of SARL BOICHUT BALAGUER (10.29) 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
66.99% 2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Excellent +14 pts over 3 years

In 2025, the financial autonomy of SARL BOICHUT BALAGUER (67.0%) 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
3.69 years 2023
2023
Q1: 0.0 years
Med: 1.11 years
Q3: 3.35 years
Average

In 2023, the repayment capacity of SARL BOICHUT BALAGUER (3.69) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 330.29. 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

330.292

Liquidity indicators evolution
SARL BOICHUT BALAGUER

Sector positioning

Liquidity ratio
330.29 2025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Good

In 2025, the liquidity ratio of SARL BOICHUT BALAGUER (330.29) 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
1.21x 2023
2023
Q1: 0.0x
Med: 1.33x
Q3: 6.47x
Average

In 2023, the interest coverage of SARL BOICHUT BALAGUER (1.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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
SARL BOICHUT BALAGUER

Positioning of SARL BOICHUT BALAGUER in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Based on 239 transactions of similar company sales (all years), the value of SARL BOICHUT BALAGUER is estimated at 332 956 € (range 131 574€ - 601 824€). 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.

Estimated enterprise value 2025
239 transactions
131k€ 332k€ 601k€
332 956 € Range: 131 574€ - 601 824€
NAF 5 all-time

Valuation method used

Net Income Multiple
72 829 € × 4.6x = 332 957 €
Range: 131 574€ - 601 825€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 239 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 (Commerce de détail d'articles de sport en magasin spécialisé)

Compare SARL BOICHUT BALAGUER with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé

Frequently asked questions about SARL BOICHUT BALAGUER

What is the revenue of SARL BOICHUT BALAGUER ?

The revenue of SARL BOICHUT BALAGUER in 2023 is 1.1 M€.

Is SARL BOICHUT BALAGUER profitable?

Yes, SARL BOICHUT BALAGUER generated a net profit of 73 k€ in 2025.

Where is the headquarters of SARL BOICHUT BALAGUER ?

The headquarters of SARL BOICHUT BALAGUER is located in CHALON-SUR-SAONE (71100), in the department Saone-et-Loire.

Where to find the tax return of SARL BOICHUT BALAGUER ?

The tax return of SARL BOICHUT BALAGUER 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 SARL BOICHUT BALAGUER operate?

SARL BOICHUT BALAGUER operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.