SARL BOULE DE NEIGE : revenue, balance sheet and financial ratios

SARL BOULE DE NEIGE is a French company founded 23 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in PUY-SAINT-VINCENT (05290), this company of category PME shows in 2023 a revenue of 232 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 - SARL BOULE DE NEIGE (SIREN 444398069)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Revenue 231 981 € 224 467 € 105 449 € 156 974 € 157 614 € 137 580 € 146 041 € 149 106 € 141 540 € 119 489 €
Net income 23 218 € 19 372 € 61 660 € 17 038 € 14 033 € 10 128 € 12 903 € 6 719 € 11 318 € 8 840 €
EBITDA 25 081 € 20 733 € 60 128 € 18 706 € 17 602 € 10 702 € 14 511 € 8 563 € 13 319 € 11 060 €
Net margin 10.0% 8.6% 58.5% 10.9% 8.9% 7.4% 8.8% 4.5% 8.0% 7.4%

Revenue and income statement

In 2023, SARL BOULE DE NEIGE achieves revenue of 232 k€. Over the period 2014-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +7.6%. Vs 2022: +3%. After deducting consumption (132 k€), gross margin stands at 100 k€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 25 k€, representing 10.8% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 23 k€, i.e. 10.0% 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

231 981 €

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

100 020 €

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

25 081 €

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

23 470 €

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

23 218 €

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

10.8%

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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 283%. 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 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 10.7% 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

283.475%

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

23.995%

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

10.704%

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

3.678

Asset age ratio (2023) ?
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

50.1%

Solvency indicators evolution
SARL BOULE DE NEIGE

Sector positioning

Debt ratio
283.48 2023
2021
2022
2023
Q1: 0.03
Med: 18.67
Q3: 75.45
Average

In 2023, the debt ratio of SARL BOULE DE NEIGE (283.48) 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
24.0% 2023
2021
2022
2023
Q1: 4.17%
Med: 30.41%
Q3: 56.54%
Average -22 pts over 3 years

In 2023, the financial autonomy of SARL BOULE DE NEIGE (24.0%) 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
3.68 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.93 years
Average +10 pts over 3 years

In 2023, the repayment capacity of SARL BOULE DE NEIGE (3.68) 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 965.62. 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 1.0x. 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

965.622

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

1.005

Liquidity indicators evolution
SARL BOULE DE NEIGE

Sector positioning

Liquidity ratio
965.62 2023
2021
2022
2023
Q1: 132.02
Med: 227.72
Q3: 418.09
Excellent

In 2023, the liquidity ratio of SARL BOULE DE NEIGE (965.62) 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
1.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.31x
Good +10 pts over 3 years

In 2023, the interest coverage of SARL BOULE DE NEIGE (1.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 9 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 87 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 84 days of revenue, i.e. 54 k€ to permanently finance. Over 2014-2023, WCR increased by +72%, 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

54 063 €

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

0 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

9 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

87 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

84 j

WCR and payment terms evolution
SARL BOULE DE NEIGE

Positioning of SARL BOULE DE NEIGE in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 100 transactions of similar company sales in 2023, the value of SARL BOULE DE NEIGE is estimated at 96 731 € (range 48 300€ - 203 619€). With an EBITDA of 25 081€, the sector multiple of 3.9x is applied. The price/revenue ratio is 0.42x (conservative valuation). 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 2023
100 transactions
48k€ 96k€ 203k€
96 731 € Range: 48 300€ - 203 619€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
25 081 € × 3.9x
Estimation 96 633 €
44 373€ - 208 265€
Revenue Multiple 30%
231 981 € × 0.42x
Estimation 96 768 €
56 002€ - 184 767€
Net Income Multiple 20%
23 218 € × 4.2x
Estimation 96 926 €
46 570€ - 220 285€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 100 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 (Autres commerces de détail spécialisés divers)

Compare SARL BOULE DE NEIGE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about SARL BOULE DE NEIGE

What is the revenue of SARL BOULE DE NEIGE ?

The revenue of SARL BOULE DE NEIGE in 2023 is 232 k€.

Is SARL BOULE DE NEIGE profitable?

Yes, SARL BOULE DE NEIGE generated a net profit of 23 k€ in 2023.

Where is the headquarters of SARL BOULE DE NEIGE ?

The headquarters of SARL BOULE DE NEIGE is located in PUY-SAINT-VINCENT (05290), in the department Hautes-Alpes.

Where to find the tax return of SARL BOULE DE NEIGE ?

The tax return of SARL BOULE DE NEIGE 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 BOULE DE NEIGE operate?

SARL BOULE DE NEIGE operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.