Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1993-01-18 (33 years)Status: ActiveBusiness sector: Travaux d'installation d'équipements thermiques et de climatisationLocation: MARGNY-LES-COMPIEGNE (60280), Oise
A3 BERTHELEMY : revenue, balance sheet and financial ratios
A3 BERTHELEMY is a French company
founded 33 years ago,
specialized in the sector Travaux d'installation d'équipements thermiques et de climatisation.
Based in MARGNY-LES-COMPIEGNE (60280),
this company of category PME
shows in 2024 a revenue of 1.5 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - A3 BERTHELEMY (SIREN 390120624)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
1 473 041 €
1 498 818 €
1 309 412 €
1 432 519 €
1 028 641 €
1 205 516 €
954 844 €
1 234 729 €
1 228 639 €
Net income
-945 €
7 720 €
-4 533 €
48 362 €
29 393 €
102 379 €
2 730 €
15 404 €
6 781 €
EBITDA
9 306 €
-12 830 €
4 543 €
44 996 €
45 453 €
134 720 €
40 192 €
23 949 €
23 583 €
Net margin
-0.1%
0.5%
-0.3%
3.4%
2.9%
8.5%
0.3%
1.2%
0.6%
Revenue and income statement
En 2024, A3 BERTHELEMY alcanza unos ingresos de 1.5 M€. Los ingresos crecen positivamente durante 9 años (TCAC: +2.3%). Ligera caída de -2% vs 2023. Tras deducir el consumo (455 k€), el margen bruto se sitúa en 1.0 M€, es decir, una tasa del 69%. El EBITDA alcanza 9 k€, representando el 0.6% de los ingresos. El margen operativo sigue siendo frágil, requiriendo vigilancia de costes. El resultado neto es negativo en -945 € (-0.1% de los ingresos).
Revenue (2024)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
1 473 041 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
1 017 965 €
EBITDA (2024)
?
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
9 306 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
3 066 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-945 €
EBITDA margin (2024)
?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
0.6%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 4%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 71%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios. La capacidad de reembolso indica que se necesitarían 3.8 años de flujo de caja. Este ratio permanece dentro de los estándares bancarios habituales. El flujo de caja representa el 0.4% de los ingresos.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
3.808%
Financial autonomy (2024)
?
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
70.543%
Cash flow / Revenue (2024)
?
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
0.371%
Repayment capacity (2024)
?
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
3.841
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
7.59
1.372
16.913
9.668
7.002
6.285
2.948
0.13
3.808
Financial autonomy
45.072
55.097
58.16
56.566
63.155
59.994
67.749
68.075
70.543
Repayment capacity
0.432
0.196
-0.797
0.397
0.977
0.745
-40.149
-0.01
3.841
Cash flow / Revenue
1.485%
1.704%
-8.078%
9.219%
3.427%
3.175%
-0.03%
-0.09%
0.371%
Sector positioning
Ratio de endeudamiento
3.812024
2022
2023
2024
Q1: 1.0
Med: 13.25
Q3: 41.31
Bueno
En 2024, el ratio de endeudamiento de A3 BERTHELEMY (3.81) se sitúa por debajo de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Esta posición controlada refleja una gestión prudente.
Autonomía financiera
70.54%2024
2022
2023
2024
Q1: 17.56%
Med: 38.83%
Q3: 57.73%
Excelente
En 2024, el autonomía financiera de A3 BERTHELEMY (70.5%) se sitúa en el top 25% del sector. Este ratio representa la parte del patrimonio en la financiación total. Alta autonomía refleja independencia financiera y capacidad para absorber choques.
Capacidad de reembolso
3.84 ans2024
2022
2023
2024
Q1: 0.0 ans
Med: 0.09 ans
Q3: 1.03 ans
Average+52 pts over 3 years
En 2024, el capacidad de reembolso de A3 BERTHELEMY (3.8 ans) se sitúa por encima de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Un esfuerzo de reducción podría mejorar la solidez financiera.
Liquidity ratios
El ratio de liquidez se sitúa en 347.57. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 7.6x. El resultado de explotación cubre muy ampliamente los gastos financieros.
Liquidity ratio (2024)
?
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
347.572
Interest coverage (2024)
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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
7.576
Liquidity indicators evolution A3 BERTHELEMY
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
177.605
211.815
266.903
241.16
277.743
270.912
297.933
291.76
347.572
Interest coverage
18.111
12.806
5.145
2.175
2.255
1.265
7.176
-4.178
7.576
Sector positioning
Ratio de liquidez
347.572024
2022
2023
2024
Q1: 154.36
Med: 215.07
Q3: 312.12
Excelente
En 2024, el ratio de liquidez de A3 BERTHELEMY (347.57) se sitúa en el top 25% del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio superior a 1 asegura cobertura cómoda de vencimientos a corto plazo.
Cobertura de intereses
7.58x2024
2022
2023
2024
Q1: 0.0x
Med: 0.09x
Q3: 2.3x
Excelente
En 2024, el cobertura de intereses de A3 BERTHELEMY (7.6x) se sitúa en el top 25% del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Alta cobertura significa que los gastos financieros pesan poco en la rentabilidad.
Working capital requirement (WCR) and payment terms
El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 79 días. Plazo proveedores: 27 días. El desfase de 52 días pesa sobre la tesorería. La rotación de existencias es de 59 días. El FM representa 135 días de ingresos.
Operating WCR (2024)
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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
553 142 €
Customer credit (2024)
?
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
79 j
Supplier credit (2024)
?
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
27 j
Inventory turnover (2024)
?
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
59 j
WCR in days of revenue (2024)
?
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
135 j
WCR and payment terms evolution A3 BERTHELEMY
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
557 839 €
483 754 €
416 312 €
484 196 €
501 020 €
320 096 €
296 006 €
494 610 €
553 142 €
Inventory turnover (days)
31
25
32
23
34
13
19
43
59
Customer payment term (days)
174
145
138
143
134
93
66
76
79
Supplier payment term (days)
90
70
55
48
64
30
34
41
27
Positioning of A3 BERTHELEMY in its sector
Comparison with sector Travaux d'installation d'équipements thermiques et de climatisation
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions).
This range of 64 904€ to 114 271€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2024
Indicative
64k€96k€114k€
96 164 €Range: 64 904€ - 114 271€
NAF 5 année 2024
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 28 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 (Travaux d'installation d'équipements thermiques et de climatisation)
Compare A3 BERTHELEMY with other companies in the same sector:
The headquarters of A3 BERTHELEMY is located in MARGNY-LES-COMPIEGNE (60280), in the department Oise.
Where to find the tax return of A3 BERTHELEMY ?
The tax return of A3 BERTHELEMY 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 A3 BERTHELEMY operate?
A3 BERTHELEMY operates in the sector Travaux d'installation d'équipements thermiques et de climatisation (NAF code 43.22B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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