SIREN : 507693745
SAS BORONIS is a French company founded 17 years ago, specialized in the sector Hébergement médicalisé pour personnes âgées. Based in COURBEVOIE (92400), this company of category ETI shows in 2024 a revenue of 406 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-08-08
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
Signal structurel : capitaux propres négatifs ; exploitation déficitaire (EBE négatif).
In summary, SAS BORONIS is currently loss-making, which weighs on its accounts. Its financial structure is severely weakened: equity is negative. Point of attention: short-term liquidity is tight.
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 406 175 € | 467 183 € | 480 241 € | 445 509 € | 406 988 € | 373 280 € | 317 854 € | 233 629 € | 184 068 € |
| Net income | -1 089 760 € | -1 065 117 € | -863 594 € | -45 790 € | -620 894 € | -685 823 € | -663 171 € | 15 045 € | -124 892 € |
| EBITDA | -7 390 757 € | -7 221 137 € | -7 208 371 € | -6 626 045 € | -6 142 104 € | -6 553 796 € | -6 397 057 € | -6 018 017 € | -5 365 197 € |
| Net margin | -268.3% | -228.0% | -179.8% | -10.3% | -152.6% | -183.7% | -208.6% | 6.4% | -67.9% |
In 2024, SAS BORONIS achieves revenue of 406 k€. Activity remains stable over the period (CAGR: -0.0%). Significant drop of -13% vs 2023. After deducting consumption (485 k€), gross margin stands at -79 k€, i.e. a rate of -19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -7.4 M€, representing -1819.6% of revenue. Warning negative scissor effect: despite revenue change (-13%), EBITDA varies by -2%, reducing margin by 273.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.1 M€ (-268.3% of revenue), which will impact equity.
406 175 €
-78 780 €
-7 390 757 €
-934 775 €
-1 089 760 €
-1282.1%
Warning: the company shows negative equity (accumulated losses exceed its capital). This is a major financial weakness which makes debt and autonomy ratios non-meaningful.
Non significatif
Non significatif
-185.14%
-4.37
23.9%
The liquidity ratio (= Current assets / Current liabilities) stands at 0.45. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.
0.45
-2.14
In 2024, the liquidity ratio of SAS BORONIS (0.45) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of SAS BORONIS (-2.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 423 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. The gap of 346 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-32 days): operations structurally generate cash. Between 2021 and 2024, WCR improved by 131 days of revenue, freeing up cash.
-36 312 €
423 j
77 j
0 j
-32 j
Compare SAS BORONIS with other companies in the same sector:
Voir toutes les statistiques du secteur Hébergement médicalisé pour personnes âgées
Largest companies by revenue in the sector Hébergement médicalisé pour personnes âgées:
Largest companies by revenue in the department Hauts-de-Seine:
The revenue of SAS BORONIS in 2024 is 406 k€.
SAS BORONIS recorded a net loss in 2024.
The headquarters of SAS BORONIS is located in COURBEVOIE (92400), in the department Hauts-de-Seine.
The tax return of SAS BORONIS 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).
SAS BORONIS operates in the sector Hébergement médicalisé pour personnes âgées (NAF code 87.10A). See the 'Sector positioning' section above to compare the company with its competitors.