SIREN : 301589347
BESSAC is a French company founded 51 years ago, specialized in the sector Construction et entretien de tunnels. Based in SAINT-JORY (31790), this company of category GE shows in 2024 a revenue of 121.1 M€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 121 149 307 € | 103 435 538 € | 51 764 958 € | 56 289 323 € | 64 226 900 € | 85 505 975 € | 70 364 798 € | 61 584 435 € |
| Net income | 11 655 436 € | 6 058 077 € | 712 609 € | -2 009 684 € | -1 478 145 € | 7 626 378 € | 2 436 679 € | 471 186 € |
| EBITDA | 16 836 849 € | 8 648 904 € | -1 831 245 € | 1 825 008 € | 4 363 439 € | 10 716 850 € | 5 830 745 € | 228 970 € |
| Net margin | 9.6% | 5.9% | 1.4% | -3.6% | -2.3% | 8.9% | 3.5% | 0.8% |
In 2024, BESSAC achieves revenue of 121.1 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.8%. Vs 2023, growth of +17% (103.4 M€ -> 121.1 M€). After deducting consumption (11.9 M€), gross margin stands at 109.2 M€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 16.8 M€, representing 13.9% of revenue. Positive scissor effect: EBITDA margin improves by +5.5 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11.7 M€, i.e. 9.6% of revenue. This profit can be retained or distributed to shareholders.
121 149 307 €
109 242 500 €
16 836 849 €
14 646 042 €
11 655 436 €
13.9%
The debt ratio (= Financial debt / Equity x 100) stands at 2%. 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 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
2.303%
24.584%
11.222%
0.039
47.7%
In 2024, the debt ratio of BESSAC (2.30) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of BESSAC (24.6%) 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.
In 2024, the repayment capacity of BESSAC (0.04) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 137.91. 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 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.
137.909
0.796
In 2024, the liquidity ratio of BESSAC (137.91) 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.
In 2024, the interest coverage of BESSAC (0.8x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 87 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 109 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 147 days of revenue, i.e. 49.4 M€ to permanently finance. Over 2016-2024, WCR increased by +171%, requiring additional financing.
49 420 437 €
87 j
109 j
16 j
147 j
Based on 76 transactions of similar company sales
(all years),
the value of BESSAC is estimated at
11 257 557 €
(range 6 258 981€ - 36 589 317€).
With an EBITDA of 16 836 849€, the sector multiple of 0.6x is applied.
The price/revenue ratio is 0.13x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 76 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare BESSAC with other companies in the same sector:
Voir toutes les statistiques du secteur Construction et entretien de tunnels
The revenue of BESSAC in 2024 is 121.1 M€.
Yes, BESSAC generated a net profit of 11.7 M€ in 2024.
The headquarters of BESSAC is located in SAINT-JORY (31790), in the department Haute-Garonne.
The tax return of BESSAC 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).
BESSAC operates in the sector Construction et entretien de tunnels (NAF code 42.13B). See the 'Sector positioning' section above to compare the company with its competitors.