BERNER TRADING SOUTH- WEST SAS : revenue, balance sheet and financial ratios

BERNER TRADING SOUTH- WEST SAS is a French company founded 14 years ago, specialized in the sector Activités des sociétés holding. Based in PARIS (75008), this company of category ETI shows in 2024 a revenue of 491 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 - BERNER TRADING SOUTH- WEST SAS (SIREN 535376388)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 490 647 € 212 876 € 148 403 € N/C N/C N/C N/C N/C N/C
Net income 34 747 518 € 6 011 555 € 13 462 050 € 1 628 214 € 12 779 479 € 11 341 359 € 9 626 043 € 10 608 207 € 12 416 069 €
EBITDA -83 462 € -60 033 € -56 901 € -26 496 € -736 095 € -34 239 € -44 437 € -49 798 € -36 077 €
Net margin 7082.0% 2824.0% 9071.3% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, BERNER TRADING SOUTH- WEST SAS achieves revenue of 491 k€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +81.8%. Vs 2023, growth of +130% (213 k€ -> 491 k€). After deducting consumption (19 €), gross margin stands at 491 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 -83 k€, representing -17.0% of revenue. Positive scissor effect: EBITDA margin improves by +11.2 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 34.7 M€, i.e. 7082.0% 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

490 647 €

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

490 628 €

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

-83 462 €

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

-78 196 €

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

34 747 518 €

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

-17.0%

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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 0%. 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 57%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 7080.9% 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

0.0%

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

57.41%

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

7080.907%

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

0.0

Solvency indicators evolution
BERNER TRADING SOUTH- WEST SAS

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Excellent

In 2024, the debt ratio of BERNER TRADING SOUTH- WES... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
57.41% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Average -21 pts over 3 years

In 2024, the financial autonomy of BERNER TRADING SOUTH- WES... (57.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Excellent

In 2024, the repayment capacity of BERNER TRADING SOUTH- WES... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 194.54. 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

194.539

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
BERNER TRADING SOUTH- WEST SAS

Sector positioning

Liquidity ratio
194.54 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average -18 pts over 3 years

In 2024, the liquidity ratio of BERNER TRADING SOUTH- WES... (194.54) 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
0.0x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Good

In 2024, the interest coverage of BERNER TRADING SOUTH- WES... (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: 285 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 494 days. Excellent situation: suppliers finance 209 days of the operating cycle (retail model). Overall, WCR represents 2331 days of revenue, i.e. 3.2 M€ to permanently finance.

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

3 176 665 €

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

285 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

494 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

2331 j

WCR and payment terms evolution
BERNER TRADING SOUTH- WEST SAS

Positioning of BERNER TRADING SOUTH- WEST SAS in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of BERNER TRADING SOUTH- WEST SAS is estimated at 20 465 349 € (range 13 049 739€ - 104 010 255€). The price/revenue ratio is 0.59x (in line with sector norms). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
54 tx
13049k€ 20465k€ 104010k€
20 465 349 € Range: 13 049 739€ - 104 010 255€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
490 647 € × 0.59x
Estimation 288 879 €
179 719€ - 343 423€
Net Income Multiple 20%
34 747 518 € × 1.5x
Estimation 50 730 054 €
32 354 770€ - 259 510 505€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sociétés holding)

Compare BERNER TRADING SOUTH- WEST SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about BERNER TRADING SOUTH- WEST SAS

What is the revenue of BERNER TRADING SOUTH- WEST SAS ?

The revenue of BERNER TRADING SOUTH- WEST SAS in 2024 is 491 k€.

Is BERNER TRADING SOUTH- WEST SAS profitable?

Yes, BERNER TRADING SOUTH- WEST SAS generated a net profit of 34.7 M€ in 2024.

Where is the headquarters of BERNER TRADING SOUTH- WEST SAS ?

The headquarters of BERNER TRADING SOUTH- WEST SAS is located in PARIS (75008), in the department Paris.

Where to find the tax return of BERNER TRADING SOUTH- WEST SAS ?

The tax return of BERNER TRADING SOUTH- WEST SAS 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 BERNER TRADING SOUTH- WEST SAS operate?

BERNER TRADING SOUTH- WEST SAS operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.