BENOIST DEVELOPPEMENT : revenue, balance sheet and financial ratios

BENOIST DEVELOPPEMENT is a French company founded 26 years ago, specialized in the sector Services administratifs combinés de bureau. Based in SAINT-MALO (35400), this company of category PME shows in 2024 a revenue of 252 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 - BENOIST DEVELOPPEMENT (SIREN 428816540)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 252 086 € N/C 384 887 € N/C 478 435 € 503 354 € N/C 492 234 € 496 436 €
Net income 56 289 € 70 679 € 65 121 € 6 980 € 37 487 € 62 384 € 72 172 € 40 060 € 48 088 €
EBITDA 9 561 € N/C -8 754 € N/C -39 459 € 13 499 € N/C -6 718 € 28 285 €
Net margin 22.3% N/C 16.9% N/C 7.8% 12.4% N/C 8.1% 9.7%

Revenue and income statement

In 2024, BENOIST DEVELOPPEMENT achieves revenue of 252 k€. Revenue is declining over the period 2016-2024 (CAGR: -8.1%). After deducting consumption (0 €), gross margin stands at 252 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 10 k€, representing 3.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 56 k€, i.e. 22.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

252 086 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

252 086 €

EBITDA (2024) ?
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

9 561 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

67 275 €

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

56 289 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.8%

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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 1%. 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 92%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 22.0% 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 (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

1.417%

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

92.459%

Cash flow / Revenue (2024) ?
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

22.048%

Repayment capacity (2024) ?
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

0.315

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

68.4%

Solvency indicators evolution
BENOIST DEVELOPPEMENT

Sector positioning

Debt ratio
1.42 2024
2022
2023
2024
Q1: 0.0
Med: 11.23
Q3: 90.41
Good

In 2024, the debt ratio of BENOIST DEVELOPPEMENT (1.42) 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
92.46% 2024
2022
2023
2024
Q1: 5.18%
Med: 39.1%
Q3: 79.71%
Excellent

In 2024, the financial autonomy of BENOIST DEVELOPPEMENT (92.5%) 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
0.32 years 2024
2022
2024
Q1: 0.0 years
Med: 0.02 years
Q3: 2.9 years
Average

In 2024, the repayment capacity of BENOIST DEVELOPPEMENT (0.32) 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 1369.27. 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

1369.267

Interest coverage (2024) ?
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

0.0

Liquidity indicators evolution
BENOIST DEVELOPPEMENT

Sector positioning

Liquidity ratio
1369.27 2024
2022
2023
2024
Q1: 104.39
Med: 336.39
Q3: 1728.48
Good

In 2024, the liquidity ratio of BENOIST DEVELOPPEMENT (1369.27) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2024
2022
2024
Q1: -24.69x
Med: 0.0x
Q3: 0.2x
Good +25 pts over 2 years

In 2024, the interest coverage of BENOIST DEVELOPPEMENT (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 542 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. The gap of 531 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 415 days of revenue, i.e. 290 k€ to permanently finance. Notable WCR improvement over the period (-21%), freeing up cash.

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

290 499 €

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

542 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

11 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 in days of revenue (2024) ?
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

415 j

WCR and payment terms evolution
BENOIST DEVELOPPEMENT

Positioning of BENOIST DEVELOPPEMENT in its sector

Comparison with sector Services administratifs combinés de bureau

Valuation estimate

Based on 173 transactions of similar company sales (all years), the value of BENOIST DEVELOPPEMENT is estimated at 85 174 € (range 30 588€ - 204 774€). With an EBITDA of 9 561€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.38x (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 2024
173 transactions
30k€ 85k€ 204k€
85 174 € Range: 30 588€ - 204 774€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
9 561 € × 3.4x
Estimation 32 858 €
9 002€ - 63 608€
Revenue Multiple 30%
252 086 € × 0.38x
Estimation 96 901 €
40 575€ - 218 879€
Net Income Multiple 20%
56 289 € × 3.5x
Estimation 198 375 €
69 574€ - 536 532€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 173 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 (Services administratifs combinés de bureau)

Compare BENOIST DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Services administratifs combinés de bureau

Frequently asked questions about BENOIST DEVELOPPEMENT

What is the revenue of BENOIST DEVELOPPEMENT ?

The revenue of BENOIST DEVELOPPEMENT in 2024 is 252 k€.

Is BENOIST DEVELOPPEMENT profitable?

Yes, BENOIST DEVELOPPEMENT generated a net profit of 56 k€ in 2024.

Where is the headquarters of BENOIST DEVELOPPEMENT ?

The headquarters of BENOIST DEVELOPPEMENT is located in SAINT-MALO (35400), in the department Ille-et-Vilaine.

Where to find the tax return of BENOIST DEVELOPPEMENT ?

The tax return of BENOIST 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 BENOIST DEVELOPPEMENT operate?

BENOIST DEVELOPPEMENT operates in the sector Services administratifs combinés de bureau (NAF code 82.11Z). See the 'Sector positioning' section above to compare the company with its competitors.