B & A BACTERIES ET ALIMENTS : revenue, balance sheet and financial ratios

B & A BACTERIES ET ALIMENTS is a French company founded 27 years ago, specialized in the sector Activités spécialisées, scientifiques et techniques diverses. Based in SAINT-NOLFF (56250), this company of category PME shows in 2016 a revenue of 894 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - B & A BACTERIES ET ALIMENTS (SIREN 421511114)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue N/C N/C N/C N/C N/C N/C N/C N/C 893 859 € 873 754 €
Net income 45 431 € 31 606 € 75 250 € 130 098 € 28 709 € 14 252 € 22 709 € 21 768 € 36 213 € 51 244 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C 52 333 € 76 266 €
Net margin N/C N/C N/C N/C N/C N/C N/C N/C 4.1% 5.9%

Revenue and income statement

In 2024, B & A BACTERIES ET ALIMENTS generates positive net income of 45 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 51 k€ -> 45 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

45 431 €

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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 38%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

37.525%

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

50.792%

Asset age ratio (2024) ?
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

41.5%

Solvency indicators evolution
B & A BACTERIES ET ALIMENTS

Sector positioning

Debt ratio
37.52 2024
2022
2023
2024
Q1: 0.0
Med: 4.67
Q3: 40.89
Average +12 pts over 3 years

In 2024, the debt ratio of B & A BACTERIES ET ALIMENTS (37.52) 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
50.79% 2024
2022
2023
2024
Q1: 4.58%
Med: 32.74%
Q3: 63.16%
Good

In 2024, the financial autonomy of B & A BACTERIES ET ALIMENTS (50.8%) 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 236.15. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

236.15

Liquidity indicators evolution
B & A BACTERIES ET ALIMENTS

Sector positioning

Liquidity ratio
236.15 2024
2022
2023
2024
Q1: 144.63
Med: 259.05
Q3: 521.3
Average +9 pts over 3 years

In 2024, the liquidity ratio of B & A BACTERIES ET ALIMENTS (236.15) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2024) ?
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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
B & A BACTERIES ET ALIMENTS

Positioning of B & A BACTERIES ET ALIMENTS in its sector

Comparison with sector Activités spécialisées, scientifiques et techniques diverses

Valuation estimate

Based on 98 transactions of similar company sales (all years), the value of B & A BACTERIES ET ALIMENTS is estimated at 220 501 € (range 44 396€ - 370 914€). 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 2024
98 tx
44k€ 220k€ 370k€
220 501 € Range: 44 396€ - 370 914€
NAF 5 all-time

Valuation method used

Net Income Multiple
45 431 € × 4.9x = 220 502 €
Range: 44 396€ - 370 914€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 98 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 spécialisées, scientifiques et techniques diverses)

Compare B & A BACTERIES ET ALIMENTS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités spécialisées, scientifiques et techniques diverses

Frequently asked questions about B & A BACTERIES ET ALIMENTS

What is the revenue of B & A BACTERIES ET ALIMENTS ?

The revenue of B & A BACTERIES ET ALIMENTS in 2016 is 894 k€.

Is B & A BACTERIES ET ALIMENTS profitable?

Yes, B & A BACTERIES ET ALIMENTS generated a net profit of 45 k€ in 2024.

Where is the headquarters of B & A BACTERIES ET ALIMENTS ?

The headquarters of B & A BACTERIES ET ALIMENTS is located in SAINT-NOLFF (56250), in the department Morbihan.

Where to find the tax return of B & A BACTERIES ET ALIMENTS ?

The tax return of B & A BACTERIES ET ALIMENTS 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 B & A BACTERIES ET ALIMENTS operate?

B & A BACTERIES ET ALIMENTS operates in the sector Activités spécialisées, scientifiques et techniques diverses (NAF code 74.90B). See the 'Sector positioning' section above to compare the company with its competitors.