SIREN : 348605239
BESSON FRERES is a French company founded 38 years ago, specialized in the sector Sciage et rabotage du bois, hors imprégnation. Based in RANES (61150), this company of category PME shows in 2023 a revenue of 945 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
| Indicator | 2023 | 2022 | 2021 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|
| Revenue | 944 818 € | 975 989 € | 821 000 € | 777 562 € | N/C | N/C |
| Net income | 116 581 € | 130 735 € | 134 763 € | 128 520 € | 136 588 € | 127 799 € |
| EBITDA | 159 428 € | 180 350 € | 181 065 € | 173 378 € | N/C | N/C |
| Net margin | 12.3% | 13.4% | 16.4% | 16.5% | N/C | N/C |
In 2023, BESSON FRERES achieves revenue of 945 k€. Revenue is growing positively over 6 years (CAGR: +5.0%). Slight decline of -3% vs 2022. After deducting consumption (486 k€), gross margin stands at 459 k€, i.e. a rate of 49%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 159 k€, representing 16.9% of 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 117 k€, i.e. 12.3% of revenue. This profit can be retained or distributed to shareholders.
944 818 €
458 595 €
159 428 €
151 361 €
116 581 €
16.9%
The debt ratio (= Financial debt / Equity x 100) stands at 30%. 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 69%. 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 3.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 8.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
29.591%
69.217%
8.568%
3.929
32.9%
In 2023, the debt ratio of BESSON FRERES (29.59) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of BESSON FRERES (69.2%) 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.
In 2023, the repayment capacity of BESSON FRERES (3.93) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 881.05. 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.
881.046
0.837
In 2023, the liquidity ratio of BESSON FRERES (881.05) 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.
In 2023, the interest coverage of BESSON FRERES (0.8x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 38 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 91 days. Excellent situation: suppliers finance 53 days of the operating cycle (retail model). Inventory turnover is 420 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 511 days of revenue, i.e. 1.3 M€ to permanently finance.
1 341 604 €
38 j
91 j
420 j
511 j
Indicative estimate only : the number of comparable transactions in this sector is limited (34 transactions). This range of 84 272€ to 355 565€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 34 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 BESSON FRERES with other companies in the same sector:
Voir toutes les statistiques du secteur Sciage et rabotage du bois, hors imprégnation
The revenue of BESSON FRERES in 2023 is 945 k€.
Yes, BESSON FRERES generated a net profit of 117 k€ in 2023.
The headquarters of BESSON FRERES is located in RANES (61150), in the department Orne.
The tax return of BESSON FRERES 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).
BESSON FRERES operates in the sector Sciage et rabotage du bois, hors imprégnation (NAF code 16.10A). See the 'Sector positioning' section above to compare the company with its competitors.