BERREDJEM AISSA SERVICES : revenue, balance sheet and financial ratios

BERREDJEM AISSA SERVICES is a French company founded 5 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in SAVIGNY-SUR-ORGE (91600), this company of category PME shows in 2023 a revenue of 69 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - BERREDJEM AISSA SERVICES (SIREN 889866943)
Indicator 2023 2022
Revenue 69 277 € 71 137 €
Net income 19 118 € 32 430 €
EBITDA 37 297 € 51 487 €
Net margin 27.6% 45.6%

Revenue and income statement

In 2023, BERREDJEM AISSA SERVICES achieves revenue of 69 k€. Slight decline of -3% vs 2022. After deducting consumption (0 €), gross margin stands at 69 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 37 k€, representing 53.8% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -28%, reducing margin by 18.5 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 19 k€, i.e. 27.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

69 277 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

69 277 €

EBITDA (2023) ?
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

37 297 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

22 871 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

19 118 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

53.8%

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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 5%. 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 81%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 42.0% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

4.796%

Financial autonomy (2023) ?
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

81.022%

Cash flow / Revenue (2023) ?
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

42.031%

Repayment capacity (2023) ?
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

0.141

Asset age ratio (2023) ?
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

53.5%

Solvency indicators evolution
BERREDJEM AISSA SERVICES

Sector positioning

Debt ratio
4.8 2023
2022
2023
Q1: 5.17
Med: 28.2
Q3: 82.05
Excellent

In 2023, the debt ratio of BERREDJEM AISSA SERVICES (4.80) 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
81.02% 2023
2022
2023
Q1: 19.22%
Med: 41.81%
Q3: 60.16%
Excellent

In 2023, the financial autonomy of BERREDJEM AISSA SERVICES (81.0%) 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
0.14 years 2023
2022
2023
Q1: 0.0 years
Med: 0.6 years
Q3: 2.26 years
Good

In 2023, the repayment capacity of BERREDJEM AISSA SERVICES (0.14) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 477.38. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2023) ?
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

477.382

Interest coverage (2023) ?
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

0.652

Liquidity indicators evolution
BERREDJEM AISSA SERVICES

Sector positioning

Liquidity ratio
477.38 2023
2022
2023
Q1: 141.2
Med: 208.62
Q3: 306.07
Excellent +14 pts over 2 years

In 2023, the liquidity ratio of BERREDJEM AISSA SERVICES (477.38) 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
0.65x 2023
2022
2023
Q1: 0.0x
Med: 0.64x
Q3: 3.56x
Good +25 pts over 2 years

In 2023, the interest coverage of BERREDJEM AISSA SERVICES (0.7x) 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: 65 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 403 days. Excellent situation: suppliers finance 338 days of the operating cycle (retail model). Overall, WCR represents 233 days of revenue, i.e. 45 k€ to permanently finance.

Operating WCR (2023) ?
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

44 927 €

Customer credit (2023) ?
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

65 j

Supplier credit (2023) ?
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

403 j

Inventory turnover (2023) ?
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 (2023) ?
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

233 j

WCR and payment terms evolution
BERREDJEM AISSA SERVICES

Positioning of BERREDJEM AISSA SERVICES in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 139 transactions of similar company sales in 2023, the value of BERREDJEM AISSA SERVICES is estimated at 104 536 € (range 52 611€ - 186 834€). With an EBITDA of 37 297€, the sector multiple of 4.1x 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 2023
139 transactions
52k€ 104k€ 186k€
104 536 € Range: 52 611€ - 186 834€
NAF 5 année 2023

Valuation detail by method

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EBITDA Multiple 50%
37 297 € × 4.1x
Estimation 152 596 €
77 221€ - 261 157€
Revenue Multiple 30%
69 277 € × 0.36x
Estimation 24 603 €
16 789€ - 39 663€
Net Income Multiple 20%
19 118 € × 5.5x
Estimation 104 286 €
44 821€ - 221 787€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 139 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 (Entretien et réparation de véhicules automobiles légers)

Compare BERREDJEM AISSA SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about BERREDJEM AISSA SERVICES

What is the revenue of BERREDJEM AISSA SERVICES ?

The revenue of BERREDJEM AISSA SERVICES in 2023 is 69 k€.

Is BERREDJEM AISSA SERVICES profitable?

Yes, BERREDJEM AISSA SERVICES generated a net profit of 19 k€ in 2023.

Where is the headquarters of BERREDJEM AISSA SERVICES ?

The headquarters of BERREDJEM AISSA SERVICES is located in SAVIGNY-SUR-ORGE (91600), in the department Essonne.

Where to find the tax return of BERREDJEM AISSA SERVICES ?

The tax return of BERREDJEM AISSA SERVICES 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 BERREDJEM AISSA SERVICES operate?

BERREDJEM AISSA SERVICES operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.