BARC : revenue, balance sheet and financial ratios

BARC is a French company founded 27 years ago, specialized in the sector Supermarchés. Based in LE BARCARES (66420), this company of category PME shows in 2024 a revenue of 15.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - BARC (SIREN 421964172)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 15 410 601 € N/C N/C 1 986 182 € 11 144 795 € 12 158 395 € 12 030 580 € 11 826 325 € 11 143 165 €
Net income 797 213 € 894 069 € 547 938 € 581 673 € -146 212 € 306 915 € 390 209 € 391 369 € 441 925 € 383 285 €
EBITDA N/C 1 088 895 € N/C N/C -133 807 € 490 007 € 601 054 € 561 558 € 622 698 € 608 794 €
Net margin N/C 5.8% N/C N/C -7.4% 2.8% 3.2% 3.3% 3.7% 3.4%

Revenue and income statement

In 2025, BARC generates positive net income of 797 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 383 k€ -> 797 k€.

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

797 213 €

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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 13%. 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 68%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

12.582%

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

67.798%

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

23.0%

Solvency indicators evolution
BARC

Sector positioning

Debt ratio
12.58 2025
2023
2024
2025
Q1: 0.49
Med: 27.69
Q3: 93.99
Good

In 2025, the debt ratio of BARC (12.58) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
67.8% 2025
2023
2024
2025
Q1: 15.51%
Med: 31.94%
Q3: 47.89%
Excellent +6 pts over 3 years

In 2025, the financial autonomy of BARC (67.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.4 years 2024
2024
Q1: 0.0 years
Med: 0.94 years
Q3: 3.03 years
Good

In 2024, the repayment capacity of BARC (0.40) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 324.61. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

324.61

Liquidity indicators evolution
BARC

Sector positioning

Liquidity ratio
324.61 2025
2023
2024
2025
Q1: 107.3
Med: 134.67
Q3: 181.25
Excellent +11 pts over 3 years

In 2025, the liquidity ratio of BARC (324.61) 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
0.4x 2024
2024
Q1: 0.0x
Med: 1.64x
Q3: 7.03x
Average

In 2024, the interest coverage of BARC (0.4x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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 (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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
BARC

Positioning of BARC in its sector

Comparison with sector Supermarchés

Valuation estimate

Based on 270 transactions of similar company sales in 2025, the value of BARC is estimated at 5 020 868 € (range 2 029 668€ - 12 078 984€). 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.

Estimated enterprise value 2025
270 transactions
2029k€ 5020k€ 12078k€
5 020 868 € Range: 2 029 668€ - 12 078 984€
NAF 5 année 2025

Valuation method used

Net Income Multiple
797 213 € × 6.3x = 5 020 868 €
Range: 2 029 669€ - 12 078 985€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 270 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 (Supermarchés)

Compare BARC with other companies in the same sector:

Voir toutes les statistiques du secteur Supermarchés

Frequently asked questions about BARC

What is the revenue of BARC ?

The revenue of BARC in 2024 is 15.4 M€.

Is BARC profitable?

Yes, BARC generated a net profit of 797 k€ in 2025.

Where is the headquarters of BARC ?

The headquarters of BARC is located in LE BARCARES (66420), in the department Pyrenees-Orientales.

Where to find the tax return of BARC ?

The tax return of BARC 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 BARC operate?

BARC operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.