BERCIN : revenue, balance sheet and financial ratios

BERCIN is a French company founded 24 years ago, specialized in the sector Commerce d'alimentation générale. Based in EPINAY-SUR-SEINE (93800), this company of category PME shows in 2017 a revenue of 372 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 - BERCIN (SIREN 439440371)
Indicator 2022 2021 2020 2019 2017 2016
Revenue N/C N/C N/C N/C 371 600 € 349 842 €
Net income 0 € 0 € 0 € 0 € 3 480 € 936 €
EBITDA N/C N/C N/C N/C 4 886 € 2 565 €
Net margin N/C N/C N/C N/C 0.9% 0.3%

Revenue and income statement

In 2022, BERCIN records a net loss of 0 €. This deficit will reduce equity on the balance sheet. Change over 2016-2017: 936 € -> 0 €.

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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 249%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

249.442%

Financial autonomy (2022) ?
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

37.272%

Asset age ratio (2022) ?
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

2.4%

Solvency indicators evolution
BERCIN

Sector positioning

Debt ratio
249.44 2022
2020
2021
2022
Q1: 0.0
Med: 26.57
Q3: 139.07
Average

In 2022, the debt ratio of BERCIN (249.44) 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
37.27% 2022
2020
2021
2022
Q1: 2.8%
Med: 24.36%
Q3: 51.38%
Good +12 pts over 3 years

In 2022, the financial autonomy of BERCIN (37.3%) 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 160.73. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

160.73

Liquidity indicators evolution
BERCIN

Sector positioning

Liquidity ratio
160.73 2022
2020
2021
2022
Q1: 83.38
Med: 137.91
Q3: 229.69
Good +17 pts over 3 years

In 2022, the liquidity ratio of BERCIN (160.73) 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.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 338 days. Excellent situation: suppliers finance 338 days of the operating cycle (retail model).

Operating WCR (2022) ?
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 (2022) ?
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 (2022) ?
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

338 j

Inventory turnover (2022) ?
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
BERCIN

Positioning of BERCIN in its sector

Comparison with sector Commerce d'alimentation générale

Similar companies (Commerce d'alimentation générale)

Compare BERCIN with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce d'alimentation générale

Frequently asked questions about BERCIN

What is the revenue of BERCIN ?

The revenue of BERCIN in 2017 is 372 k€.

Is BERCIN profitable?

Yes, BERCIN generated a net profit of 3 k€ in 2017.

Where is the headquarters of BERCIN ?

The headquarters of BERCIN is located in EPINAY-SUR-SEINE (93800), in the department Seine-Saint-Denis.

Where to find the tax return of BERCIN ?

The tax return of BERCIN 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 BERCIN operate?

BERCIN operates in the sector Commerce d'alimentation générale (NAF code 47.11B). See the 'Sector positioning' section above to compare the company with its competitors.