Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

BESNARD SAS : revenue, balance sheet and financial ratios

BESNARD SAS is a French company founded 47 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in LE RHEU (35650), this company of category PME shows in 2024 a net income positive of 540 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, BESNARD SAS posts positive profitability over the latest financial year. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - BESNARD SAS (SIREN 315252197)
Indicator 2024 2023
Revenue N/C N/C
Net income 540 354 € 621 335 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2024, BESNARD SAS generates positive net income of 540 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2023-2024: 621 k€ -> 540 k€.

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

540 354 €

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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 8%. This ratio is more favorable than the sector median (10.8%). Financial autonomy (= Equity / Total assets x 100) reaches 78%. Compared with its sector, this ratio places the company among the best positioned (sector median: 29.3%).

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

8.17%

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

78.12%

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

44.1%

Solvency indicators evolution
BESNARD SAS

Sector positioning

Debt ratio
8.17% 2024
Q1: 0.0%
Med: 10.79%
Q3: 55.4%
Good +6 pts over 2 years

In 2024, the debt ratio of BESNARD SAS (8.2%) 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
78.12% 2024
Q1: 5.11%
Med: 29.34%
Q3: 56.94%
Excellent

In 2024, the financial autonomy of BESNARD SAS (78.1%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 6.33. Compared with its sector, this ratio places the company among the best positioned (sector median: 1.9).

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

6.33

Liquidity indicators evolution
BESNARD SAS

Sector positioning

Liquidity ratio
6.33 2024
Q1: 1.09
Med: 1.87
Q3: 3.55
Excellent

In 2024, the liquidity ratio of BESNARD SAS (6.33) 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.

Positioning of BESNARD SAS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of BESNARD SAS is estimated at 1 237 244 € (range 328 732€ - 2 194 776€). 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
124 transactions
328k€ 1237k€ 2194k€
1 237 244 € Range: 328 732€ - 2 194 776€
NAF 5 all-time

Valuation method used

Net Income Multiple
540 354 € × 2.3x = 1 237 244 €
Range: 328 732€ - 2 194 777€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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 (Commerce de gros (commerce interentreprises) d'habillement et de chaussures)

Compare BESNARD SAS with other companies in the same sector:

Top companies in Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures:

Top companies in Ille-et-Vilaine

Largest companies by revenue in the department Ille-et-Vilaine:

Frequently asked questions about BESNARD SAS

What is the revenue of BESNARD SAS ?

The revenue of BESNARD SAS is not publicly disclosed (confidential accounts filed with INPI).

Is BESNARD SAS profitable?

Yes, BESNARD SAS generated a net profit of 540 k€ in 2024.

Where is the headquarters of BESNARD SAS ?

The headquarters of BESNARD SAS is located in LE RHEU (35650), in the department Ille-et-Vilaine.

Where to find the tax return of BESNARD SAS ?

The tax return of BESNARD 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 BESNARD SAS operate?

BESNARD SAS operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.