BENITO DEVELOPPEMENT : revenue, balance sheet and financial ratios

BENITO DEVELOPPEMENT is a French company founded 72 years ago, specialized in the sector Autres activités de soutien aux entreprises n.c.a.. Based in BEYCHAC-ET-CAILLAU (33750), this company of category ETI shows in 2021 a revenue of 1.4 M€. 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 - BENITO DEVELOPPEMENT (SIREN 454200494)
Indicator 2021 2020 2019 2018 2017
Revenue 1 421 943 € 1 076 245 € 926 313 € 898 272 € 827 810 €
Net income 380 006 € 398 522 € 445 014 € 455 361 € 285 330 €
EBITDA 336 391 € 111 829 € 43 363 € 43 002 € -33 175 €
Net margin 26.7% 37.0% 48.0% 50.7% 34.5%

Revenue and income statement

In 2021, BENITO DEVELOPPEMENT achieves revenue of 1.4 M€. Over the period 2017-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +14.5%. Vs 2020, growth of +32% (1.1 M€ -> 1.4 M€). After deducting consumption (0 €), gross margin stands at 1.4 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 336 k€, representing 23.7% of revenue. Positive scissor effect: EBITDA margin improves by +13.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 380 k€, i.e. 26.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 421 943 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 421 943 €

EBITDA (2021) ?
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

336 391 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

160 341 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

380 006 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

23.7%

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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 93%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 40%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 38.4% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

92.804%

Financial autonomy (2021) ?
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

39.538%

Cash flow / Revenue (2021) ?
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

38.363%

Repayment capacity (2021) ?
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

9.736

Asset age ratio (2021) ?
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

87.6%

Solvency indicators evolution
BENITO DEVELOPPEMENT

Sector positioning

Debt ratio
92.8 2021
2019
2020
2021
Q1: 0.0
Med: 6.21
Q3: 69.03
Average

In 2021, the debt ratio of BENITO DEVELOPPEMENT (92.80) 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
39.54% 2021
2019
2020
2021
Q1: 6.21%
Med: 33.6%
Q3: 66.27%
Good -16 pts over 3 years

In 2021, the financial autonomy of BENITO DEVELOPPEMENT (39.5%) 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.

Repayment capacity
9.74 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.51 years
Average

In 2021, the repayment capacity of BENITO DEVELOPPEMENT (9.74) 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 136.73. 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 17.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

136.733

Interest coverage (2021) ?
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

17.571

Liquidity indicators evolution
BENITO DEVELOPPEMENT

Sector positioning

Liquidity ratio
136.73 2021
2019
2020
2021
Q1: 120.14
Med: 209.97
Q3: 475.96
Average -29 pts over 3 years

In 2021, the liquidity ratio of BENITO DEVELOPPEMENT (136.73) 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.

Interest coverage
17.57x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 0.56x
Excellent

In 2021, the interest coverage of BENITO DEVELOPPEMENT (17.6x) 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: 267 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 522 days. Excellent situation: suppliers finance 255 days of the operating cycle (retail model). Overall, WCR represents 39 days of revenue, i.e. 155 k€ to permanently finance. Over 2017-2021, WCR increased by +252%, requiring additional financing.

Operating WCR (2021) ?
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

155 162 €

Customer credit (2021) ?
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

267 j

Supplier credit (2021) ?
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

522 j

Inventory turnover (2021) ?
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 (2021) ?
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

39 j

WCR and payment terms evolution
BENITO DEVELOPPEMENT

Positioning of BENITO DEVELOPPEMENT in its sector

Comparison with sector Autres activités de soutien aux entreprises n.c.a.

Valuation estimate

Based on 131 transactions of similar company sales (all years), the value of BENITO DEVELOPPEMENT is estimated at 1 219 801 € (range 396 292€ - 2 432 660€). With an EBITDA of 336 391€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.36x (conservative valuation). 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 2021
131 transactions
396k€ 1219k€ 2432k€
1 219 801 € Range: 396 292€ - 2 432 660€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
336 391 € × 4.8x
Estimation 1 631 432 €
489 875€ - 2 806 559€
Revenue Multiple 30%
1 421 943 € × 0.36x
Estimation 507 083 €
253 262€ - 958 479€
Net Income Multiple 20%
380 006 € × 3.3x
Estimation 1 259 800 €
376 882€ - 3 709 185€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 (Autres activités de soutien aux entreprises n.c.a.)

Compare BENITO DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités de soutien aux entreprises n.c.a.

Frequently asked questions about BENITO DEVELOPPEMENT

What is the revenue of BENITO DEVELOPPEMENT ?

The revenue of BENITO DEVELOPPEMENT in 2021 is 1.4 M€.

Is BENITO DEVELOPPEMENT profitable?

Yes, BENITO DEVELOPPEMENT generated a net profit of 380 k€ in 2021.

Where is the headquarters of BENITO DEVELOPPEMENT ?

The headquarters of BENITO DEVELOPPEMENT is located in BEYCHAC-ET-CAILLAU (33750), in the department Gironde.

Where to find the tax return of BENITO DEVELOPPEMENT ?

The tax return of BENITO DEVELOPPEMENT 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 BENITO DEVELOPPEMENT operate?

BENITO DEVELOPPEMENT operates in the sector Autres activités de soutien aux entreprises n.c.a. (NAF code 82.99Z). See the 'Sector positioning' section above to compare the company with its competitors.