BERNARD ET COMPAGNIE : revenue, balance sheet and financial ratios

BERNARD ET COMPAGNIE is a French company founded 71 years ago, specialized in the sector Administration d'immeubles et autres biens immobiliers. Based in PARIS (75002), this company of category PME shows in 2024 a revenue of 120 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 - BERNARD ET COMPAGNIE (SIREN 552128993)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 120 211 € 112 697 € 111 774 € 116 717 € 95 312 € 114 135 € 111 599 € 111 063 € 109 374 €
Net income 60 519 € 50 982 € 53 940 € 55 456 € 41 988 € 53 295 € 48 954 € 49 747 € 50 546 €
EBITDA 78 360 € 67 548 € 72 203 € 74 358 € 49 083 € 71 471 € 66 756 € 68 391 € 68 205 €
Net margin 50.3% 45.2% 48.3% 47.5% 44.1% 46.7% 43.9% 44.8% 46.2%

Revenue and income statement

In 2024, BERNARD ET COMPAGNIE achieves revenue of 120 k€. Revenue is growing positively over 9 years (CAGR: +1.2%). Vs 2023: +7%. After deducting consumption (0 €), gross margin stands at 120 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 78 k€, representing 65.2% of revenue. Positive scissor effect: EBITDA margin improves by +5.2 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 61 k€, i.e. 50.3% 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

120 211 €

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

120 211 €

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

78 360 €

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

73 012 €

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

60 519 €

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

65.2%

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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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 71%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 54.8% 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

31.2%

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

71.189%

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

54.792%

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

0.839

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

39.0%

Solvency indicators evolution
BERNARD ET COMPAGNIE

Sector positioning

Debt ratio
31.2 2024
2022
2023
2024
Q1: 0.0
Med: 9.88
Q3: 66.83
Average +6 pts over 3 years

In 2024, the debt ratio of BERNARD ET COMPAGNIE (31.20) 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
71.19% 2024
2022
2023
2024
Q1: 3.12%
Med: 14.33%
Q3: 43.68%
Excellent

In 2024, the financial autonomy of BERNARD ET COMPAGNIE (71.2%) 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
0.84 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.18 years
Q3: 4.28 years
Average

In 2024, the repayment capacity of BERNARD ET COMPAGNIE (0.84) 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 1204.19. 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

1204.19

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
BERNARD ET COMPAGNIE

Sector positioning

Liquidity ratio
1204.19 2024
2022
2023
2024
Q1: 100.01
Med: 116.56
Q3: 409.44
Excellent

In 2024, the liquidity ratio of BERNARD ET COMPAGNIE (1204.19) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 7.69x
Average

In 2024, the interest coverage of BERNARD ET COMPAGNIE (0.0x) 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. Average customer payment term: 120 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 124 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Overall, WCR represents 111 days of revenue, i.e. 37 k€ to permanently finance. Over 2016-2024, WCR increased by +95%, requiring additional financing.

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

37 043 €

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

120 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

124 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

111 j

WCR and payment terms evolution
BERNARD ET COMPAGNIE

Positioning of BERNARD ET COMPAGNIE in its sector

Comparison with sector Administration d'immeubles et autres biens immobiliers

Valuation estimate

Based on 277 transactions of similar company sales (all years), the value of BERNARD ET COMPAGNIE is estimated at 89 263 € (range 29 110€ - 262 388€). With an EBITDA of 78 360€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.29x (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
277 transactions
29k€ 89k€ 262k€
89 263 € Range: 29 110€ - 262 388€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
78 360 € × 1.3x
Estimation 103 927 €
36 160€ - 313 559€
Revenue Multiple 30%
120 211 € × 0.29x
Estimation 34 303 €
16 534€ - 74 835€
Net Income Multiple 20%
60 519 € × 2.2x
Estimation 135 045 €
30 349€ - 415 791€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 277 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 (Administration d'immeubles et autres biens immobiliers)

Compare BERNARD ET COMPAGNIE with other companies in the same sector:

Voir toutes les statistiques du secteur Administration d'immeubles et autres biens immobiliers

Frequently asked questions about BERNARD ET COMPAGNIE

What is the revenue of BERNARD ET COMPAGNIE ?

The revenue of BERNARD ET COMPAGNIE in 2024 is 120 k€.

Is BERNARD ET COMPAGNIE profitable?

Yes, BERNARD ET COMPAGNIE generated a net profit of 61 k€ in 2024.

Where is the headquarters of BERNARD ET COMPAGNIE ?

The headquarters of BERNARD ET COMPAGNIE is located in PARIS (75002), in the department Paris.

Where to find the tax return of BERNARD ET COMPAGNIE ?

The tax return of BERNARD ET COMPAGNIE 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 BERNARD ET COMPAGNIE operate?

BERNARD ET COMPAGNIE operates in the sector Administration d'immeubles et autres biens immobiliers (NAF code 68.32A). See the 'Sector positioning' section above to compare the company with its competitors.