Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SARL BOYER ET FILS : revenue, balance sheet and financial ratios

SARL BOYER ET FILS is a French company founded 40 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in CLERMONT-FERRAND (63000), this company of category PME shows in 2023 a net income positive of 30 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 BOYER ET FILS (SIREN 338313729)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C N/C
Net income 29 893 € 99 111 € 213 427 € 135 400 € 56 618 € 46 811 € 26 989 € 8 684 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2023, SARL BOYER ET FILS generates positive net income of 30 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 9 k€ -> 30 k€.

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

29 893 €

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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 39%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 53%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

39.451%

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

52.937%

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

9.9%

Solvency indicators evolution
SARL BOYER ET FILS

Sector positioning

Debt ratio
39.45 2023
2021
2022
2023
Q1: 9.97
Med: 41.27
Q3: 119.84
Good

In 2023, the debt ratio of SARL BOYER ET FILS (39.45) 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
52.94% 2023
2021
2022
2023
Q1: 16.35%
Med: 38.52%
Q3: 59.21%
Good

In 2023, the financial autonomy of SARL BOYER ET FILS (52.9%) 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 364.24. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

364.237

Liquidity indicators evolution
SARL BOYER ET FILS

Sector positioning

Liquidity ratio
364.24 2023
2021
2022
2023
Q1: 164.92
Med: 254.92
Q3: 405.65
Good

In 2023, the liquidity ratio of SARL BOYER ET FILS (364.24) 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.

Positioning of SARL BOYER ET FILS 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 BOYER ET FILS is estimated at 136 663 € (range 54 005€ - 247 021€). 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
239 transactions
54k€ 136k€ 247k€
136 663 € Range: 54 005€ - 247 021€
NAF 5 all-time

Valuation method used

Net Income Multiple
29 893 € × 4.6x = 136 664 €
Range: 54 005€ - 247 022€

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 BOYER ET FILS 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 BOYER ET FILS

What is the revenue of SARL BOYER ET FILS ?

The revenue of SARL BOYER ET FILS is not publicly disclosed (confidential accounts filed with INPI).

Is SARL BOYER ET FILS profitable?

Yes, SARL BOYER ET FILS generated a net profit of 30 k€ in 2023.

Where is the headquarters of SARL BOYER ET FILS ?

The headquarters of SARL BOYER ET FILS is located in CLERMONT-FERRAND (63000), in the department Puy-de-Dome.

Where to find the tax return of SARL BOYER ET FILS ?

The tax return of SARL BOYER ET FILS 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 BOYER ET FILS operate?

SARL BOYER ET FILS 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.