A.C.I. - BERTRAND ET BERTRAND : revenue, balance sheet and financial ratios

A.C.I. - BERTRAND ET BERTRAND is a French company founded 33 years ago, specialized in the sector Activités des sociétés holding. Based in PERPIGNAN (66000), this company of category PME shows in 2022 a revenue of 39 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 - A.C.I. - BERTRAND ET BERTRAND (SIREN 390340768)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 39 389 € 42 196 € 30 165 € 35 019 € 28 775 € 22 727 € 15 068 €
Net income 10 823 € 16 240 € 8 754 € 6 625 € 21 952 € 43 171 € 191 881 €
EBITDA 23 628 € 25 234 € 13 965 € 15 373 € 12 080 € 5 276 € -1 711 €
Net margin 27.5% 38.5% 29.0% 18.9% 76.3% 190.0% 1273.4%

Revenue and income statement

In 2022, A.C.I. - BERTRAND ET BERTRAND achieves revenue of 39 k€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +17.4%. Slight decline of -7% vs 2021. After deducting consumption (0 €), gross margin stands at 39 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 24 k€, representing 60.0% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11 k€, i.e. 27.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

39 389 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

39 389 €

EBITDA (2022) ?
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

23 628 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

24 865 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

10 823 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

60.0%

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 152%. 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 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 105.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 27.5% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

151.793%

Financial autonomy (2022) ?
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

38.124%

Cash flow / Revenue (2022) ?
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

27.477%

Repayment capacity (2022) ?
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

105.308

Solvency indicators evolution
A.C.I. - BERTRAND ET BERTRAND

Sector positioning

Debt ratio
151.79 2022
2020
2021
2022
Q1: 0.1
Med: 13.78
Q3: 79.91
Average

In 2022, the debt ratio of A.C.I. - BERTRAND ET BERT... (151.79) 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
38.12% 2022
2020
2021
2022
Q1: 21.11%
Med: 62.06%
Q3: 90.2%
Average

In 2022, the financial autonomy of A.C.I. - BERTRAND ET BERT... (38.1%) 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
105.31 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.1 years
Q3: 3.28 years
Average

In 2022, the repayment capacity of A.C.I. - BERTRAND ET BERT... (105.31) 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 3014.26. 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 68.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

3014.261

Interest coverage (2022) ?
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

68.144

Liquidity indicators evolution
A.C.I. - BERTRAND ET BERTRAND

Sector positioning

Liquidity ratio
3014.26 2022
2020
2021
2022
Q1: 111.66
Med: 499.96
Q3: 2835.13
Excellent

In 2022, the liquidity ratio of A.C.I. - BERTRAND ET BERT... (3014.26) 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
68.14x 2022
2020
2021
2022
Q1: -53.22x
Med: 0.0x
Q3: 0.0x
Excellent

In 2022, the interest coverage of A.C.I. - BERTRAND ET BERT... (68.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 383 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 806 days. Excellent situation: suppliers finance 423 days of the operating cycle (retail model). Overall, WCR represents 10094 days of revenue, i.e. 1.1 M€ to permanently finance. Over 2016-2022, WCR increased by +90%, requiring additional financing.

Operating WCR (2022) ?
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

1 104 400 €

Customer credit (2022) ?
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

383 j

Supplier credit (2022) ?
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

806 j

Inventory turnover (2022) ?
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

0 j

WCR in days of revenue (2022) ?
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

10094 j

WCR and payment terms evolution
A.C.I. - BERTRAND ET BERTRAND

Positioning of A.C.I. - BERTRAND ET BERTRAND in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 70 transactions of similar company sales in 2022, the value of A.C.I. - BERTRAND ET BERTRAND is estimated at 44 509 € (range 20 719€ - 124 182€). With an EBITDA of 23 628€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.67x (in line with sector norms). 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 2022
70 tx
20k€ 44k€ 124k€
44 509 € Range: 20 719€ - 124 182€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
23 628 € × 2.4x
Estimation 57 176 €
29 775€ - 190 028€
Revenue Multiple 30%
39 389 € × 0.67x
Estimation 26 306 €
10 780€ - 42 873€
Net Income Multiple 20%
10 823 € × 3.7x
Estimation 40 152 €
12 991€ - 81 534€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 70 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 (Activités des sociétés holding)

Compare A.C.I. - BERTRAND ET BERTRAND with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about A.C.I. - BERTRAND ET BERTRAND

What is the revenue of A.C.I. - BERTRAND ET BERTRAND ?

The revenue of A.C.I. - BERTRAND ET BERTRAND in 2022 is 39 k€.

Is A.C.I. - BERTRAND ET BERTRAND profitable?

Yes, A.C.I. - BERTRAND ET BERTRAND generated a net profit of 11 k€ in 2022.

Where is the headquarters of A.C.I. - BERTRAND ET BERTRAND ?

The headquarters of A.C.I. - BERTRAND ET BERTRAND is located in PERPIGNAN (66000), in the department Pyrenees-Orientales.

Where to find the tax return of A.C.I. - BERTRAND ET BERTRAND ?

The tax return of A.C.I. - BERTRAND ET BERTRAND 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 A.C.I. - BERTRAND ET BERTRAND operate?

A.C.I. - BERTRAND ET BERTRAND operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.