BENINO : revenue, balance sheet and financial ratios

BENINO is a French company founded 11 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in PARIS (75002), this company of category PME shows in 2017 a revenue of 353 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 - BENINO (SIREN 807990536)
Indicator 2017 2016 2015
Revenue 353 028 € 501 931 € 678 193 €
Net income -3 791 € 196 888 € -215 889 €
EBITDA -104 209 € -158 784 € -213 429 €
Net margin -1.1% 39.2% -31.8%

Revenue and income statement

En 2017, BENINO alcanza unos ingresos de 353 k€. Los ingresos disminuyen en el período 2015-2017 (TCAC: -27.9%). Caída significativa de -30% vs 2016. Tras deducir el consumo (226 k€), el margen bruto se sitúa en 127 k€, es decir, una tasa del 36%. El EBITDA alcanza -104 k€, representando el -29.5% de los ingresos. Efecto tijera positivo: el margen EBITDA mejora en +2.1 puntos. Un EBITDA negativo significa que las operaciones no cubren los gastos corrientes. El resultado neto es negativo en -4 k€ (-1.1% de los ingresos).

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

353 028 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

126 557 €

EBITDA (2017) ?
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

-104 209 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-110 243 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-3 791 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-29.5%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 21%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 35%. El equilibrio entre fondos propios y deuda es satisfactorio. El flujo de caja representa el 0.6% de los ingresos.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

21.167%

Financial autonomy (2017) ?
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

35.234%

Cash flow / Revenue (2017) ?
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

0.633%

Repayment capacity (2017) ?
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

0.0

Asset age ratio (2017) ?
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

56.5%

Solvency indicators evolution
BENINO

Sector positioning

Ratio de endeudamiento
21.17 2017
2015
2016
2017
Q1: 0.0
Med: 6.86
Q3: 60.2
Average +32 pts over 3 years

En 2017, el ratio de endeudamiento de BENINO (21.17) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
35.23% 2017
2015
2016
2017
Q1: 5.42%
Med: 28.59%
Q3: 56.44%
Bueno +31 pts over 3 years

En 2017, el autonomía financiera de BENINO (35.2%) se sitúa por encima de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Esta posición cómoda ofrece un margen de seguridad apreciable.

Capacidad de reembolso
0.0 ans 2017
2015
2016
2017
Q1: 0.0 ans
Med: 0.0 ans
Q3: 0.99 ans
Excelente

En 2017, el capacidad de reembolso de BENINO (0.0 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 98.89. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

Liquidity ratio (2017) ?
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

98.886

Interest coverage (2017) ?
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

-0.107

Liquidity indicators evolution
BENINO

Sector positioning

Ratio de liquidez
98.89 2017
2015
2016
2017
Q1: 97.35
Med: 146.1
Q3: 269.27
Average -7 pts over 3 years

En 2017, el ratio de liquidez de BENINO (98.89) se sitúa por debajo de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Una mejora fortalecería la posición competitiva.

Cobertura de intereses
-0.11x 2017
2015
2016
2017
Q1: 0.0x
Med: 0.0x
Q3: 4.31x
Average

En 2017, el cobertura de intereses de BENINO (-0.1x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

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: 5 días. Plazo proveedores: 23 días. Situación favorable. La rotación de existencias es de 32 días. Rotación rápida, señal de buena gestión de existencias. El FM representa 20 días de ingresos. Notable mejora del FM durante el período (-93%), liberando tesorería.

Operating WCR (2017) ?
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

19 890 €

Customer credit (2017) ?
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

5 j

Supplier credit (2017) ?
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

23 j

Inventory turnover (2017) ?
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

32 j

WCR in days of revenue (2017) ?
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

20 j

WCR and payment terms evolution
BENINO

Positioning of BENINO in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (30 transactions). This range of 46 995€ to 189 901€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2017
Indicative
46k€ 129k€ 189k€
129 207 € Range: 46 995€ - 189 901€
NAF 5 année 2017

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 30 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'habillement et de chaussures)

Compare BENINO with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Frequently asked questions about BENINO

What is the revenue of BENINO ?

The revenue of BENINO in 2017 is 353 k€.

Is BENINO profitable?

BENINO recorded a net loss in 2017.

Where is the headquarters of BENINO ?

The headquarters of BENINO is located in PARIS (75002), in the department Paris.

Where to find the tax return of BENINO ?

The tax return of BENINO 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 BENINO operate?

BENINO operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.