SFERE BUREAUTIQUE 24 : revenue, balance sheet and financial ratios

SFERE BUREAUTIQUE 24 is a French company founded 17 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau . Based in BOULAZAC ISLE MANOIRE (24330), this company of category PME shows in 2025 a revenue of 1.6 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 - SFERE BUREAUTIQUE 24 (SIREN 511421703)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 1 576 265 € 1 682 118 € 1 959 899 € 1 908 209 € 2 264 430 € 2 395 720 € 2 227 166 € 2 568 646 € 2 293 648 €
Net income 72 240 € 38 476 € 73 477 € 76 950 € 131 307 € 128 156 € -8 035 € 22 921 € 5 733 €
EBITDA 94 907 € 46 884 € 131 193 € 107 892 € 180 381 € 236 949 € 52 150 € 45 890 € -2 949 €
Net margin 4.6% 2.3% 3.7% 4.0% 5.8% 5.3% -0.4% 0.9% 0.2%

Revenue and income statement

In 2025, SFERE BUREAUTIQUE 24 achieves revenue of 1.6 M€. Activity remains stable over the period (CAGR: -4.6%). Slight decline of -6% vs 2024. After deducting consumption (748 k€), gross margin stands at 828 k€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 95 k€, representing 6.0% of revenue. Positive scissor effect: EBITDA margin improves by +3.2 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 72 k€, i.e. 4.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 576 265 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

827 938 €

EBITDA (2025) ?
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

94 907 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

97 547 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

72 240 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.0%

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 14%. 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 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

14.369%

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

21.435%

Cash flow / Revenue (2025) ?
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

2.869%

Repayment capacity (2025) ?
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

0.462

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

2.9%

Solvency indicators evolution
SFERE BUREAUTIQUE 24

Sector positioning

Debt ratio
14.37 2025
2023
2024
2025
Q1: 2.28
Med: 10.53
Q3: 34.56
Average +10 pts over 3 years

In 2025, the debt ratio of SFERE BUREAUTIQUE 24 (14.37) 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
21.43% 2025
2023
2024
2025
Q1: 29.4%
Med: 43.87%
Q3: 61.93%
Watch

In 2025, the financial autonomy of SFERE BUREAUTIQUE 24 (21.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.46 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.33 years
Q3: 1.2 years
Average +15 pts over 3 years

In 2025, the repayment capacity of SFERE BUREAUTIQUE 24 (0.46) 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 128.80. 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 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

128.803

Interest coverage (2025) ?
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

1.293

Liquidity indicators evolution
SFERE BUREAUTIQUE 24

Sector positioning

Liquidity ratio
128.8 2025
2023
2024
2025
Q1: 154.63
Med: 210.63
Q3: 298.4
Watch

In 2025, the liquidity ratio of SFERE BUREAUTIQUE 24 (128.80) 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.

Interest coverage
1.29x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.46x
Q3: 4.01x
Good +10 pts over 3 years

In 2025, the interest coverage of SFERE BUREAUTIQUE 24 (1.3x) 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: 67 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 120 days. Excellent situation: suppliers finance 53 days of the operating cycle (retail model). Inventory turnover is 46 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 136 days of revenue, i.e. 596 k€ to permanently finance.

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

596 159 €

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

67 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

120 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

46 j

WCR in days of revenue (2025) ?
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

136 j

WCR and payment terms evolution
SFERE BUREAUTIQUE 24

Positioning of SFERE BUREAUTIQUE 24 in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau

Valuation estimate

Based on 73 transactions of similar company sales (all years), the value of SFERE BUREAUTIQUE 24 is estimated at 203 510 € (range 188 746€ - 236 055€). With an EBITDA of 94 907€, the sector multiple of 0.5x is applied. The price/revenue ratio is 0.34x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
73 tx
188k€ 203k€ 236k€
203 510 € Range: 188 746€ - 236 055€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
94 907 € × 0.5x
Estimation 51 681 €
29 056€ - 68 331€
Revenue Multiple 30%
1 576 265 € × 0.34x
Estimation 536 549 €
536 549€ - 536 549€
Net Income Multiple 20%
72 240 € × 1.2x
Estimation 83 526 €
66 271€ - 204 625€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 73 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 gros (commerce interentreprises) d'autres machines et équipements de bureau )

Compare SFERE BUREAUTIQUE 24 with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau

Frequently asked questions about SFERE BUREAUTIQUE 24

What is the revenue of SFERE BUREAUTIQUE 24 ?

The revenue of SFERE BUREAUTIQUE 24 in 2025 is 1.6 M€.

Is SFERE BUREAUTIQUE 24 profitable?

Yes, SFERE BUREAUTIQUE 24 generated a net profit of 72 k€ in 2025.

Where is the headquarters of SFERE BUREAUTIQUE 24 ?

The headquarters of SFERE BUREAUTIQUE 24 is located in BOULAZAC ISLE MANOIRE (24330), in the department Dordogne.

Where to find the tax return of SFERE BUREAUTIQUE 24 ?

The tax return of SFERE BUREAUTIQUE 24 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 SFERE BUREAUTIQUE 24 operate?

SFERE BUREAUTIQUE 24 operates in the sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau (NAF code 46.66Z). See the 'Sector positioning' section above to compare the company with its competitors.