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

BORNARD : revenue, balance sheet and financial ratios

BORNARD is a French company founded 6 years ago, specialized in the sector Restauration de type rapide. Based in ALBI (81000), this company of category PME shows in 2023 a net income positive of 24 k€. 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

Financial history - BORNARD (SIREN 879896348)
Indicator 2023 2022
Revenue N/C N/C
Net income 23 642 € 23 215 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2023, BORNARD generates positive net income of 24 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2022-2023: 23 k€ -> 24 k€.

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

23 642 €

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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 297%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

296.896%

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

16.337%

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

69.2%

Solvency indicators evolution
BORNARD

Sector positioning

Debt ratio
296.9 2023
2022
2023
Q1: 0.0
Med: 20.04
Q3: 134.27
Average

In 2023, the debt ratio of BORNARD (296.90) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
16.34% 2023
2022
2023
Q1: 0.42%
Med: 17.62%
Q3: 44.16%
Average +6 pts over 2 years

In 2023, the financial autonomy of BORNARD (16.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 88.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

88.751

Liquidity indicators evolution
BORNARD

Sector positioning

Liquidity ratio
88.75 2023
2022
2023
Q1: 58.12
Med: 115.45
Q3: 210.02
Average -6 pts over 2 years

In 2023, the liquidity ratio of BORNARD (88.75) 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.

Positioning of BORNARD in its sector

Comparison with sector Restauration de type rapide

Valuation estimate

Based on 689 transactions of similar company sales in 2023, the value of BORNARD is estimated at 160 140 € (range 72 798€ - 383 842€). 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
689 transactions
72k€ 160k€ 383k€
160 140 € Range: 72 798€ - 383 842€
NAF 5 année 2023

Valuation method used

Net Income Multiple
23 642 € × 6.8x = 160 141 €
Range: 72 798€ - 383 842€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 689 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 (Restauration de type rapide)

Compare BORNARD with other companies in the same sector:

Frequently asked questions about BORNARD

What is the revenue of BORNARD ?

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

Is BORNARD profitable?

Yes, BORNARD generated a net profit of 24 k€ in 2023.

Where is the headquarters of BORNARD ?

The headquarters of BORNARD is located in ALBI (81000), in the department Tarn.

Where to find the tax return of BORNARD ?

The tax return of BORNARD 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 BORNARD operate?

BORNARD operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.