BORREGAARD FRANCE : revenue, balance sheet and financial ratios

BORREGAARD FRANCE is a French company founded 32 years ago, specialized in the sector Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques. Based in NEUILLY-SUR-SEINE (92200), this company of category PME shows in 2024 a revenue of 1.5 M€. 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

Financial history - BORREGAARD FRANCE (SIREN 393279351)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 529 867 € 1 447 896 € 1 744 232 € 1 569 710 € 1 361 885 € 1 494 196 € 1 690 988 € 1 632 059 € 1 549 342 €
Net income 125 043 € 91 600 € 156 706 € 97 507 € 169 728 € 66 165 € 116 399 € 59 754 € 71 743 €
EBITDA 174 388 € 135 445 € 240 266 € 156 798 € 243 119 € 119 885 € 205 232 € 99 738 € 142 703 €
Net margin 8.2% 6.3% 9.0% 6.2% 12.5% 4.4% 6.9% 3.7% 4.6%

Revenue and income statement

In 2024, BORREGAARD FRANCE achieves revenue of 1.5 M€. Activity remains stable over the period (CAGR: -0.2%). Vs 2023: +6%. After deducting consumption (0 €), gross margin stands at 1.5 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 174 k€, representing 11.4% of revenue. Positive scissor effect: EBITDA margin improves by +2.0 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 125 k€, i.e. 8.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 529 867 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 529 867 €

EBITDA (2024) ?
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

174 388 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

156 913 €

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

125 043 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.4%

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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 0%. 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 48%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

0.055%

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

47.804%

Cash flow / Revenue (2024) ?
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

8.098%

Repayment capacity (2024) ?
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

0.001

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

20.3%

Solvency indicators evolution
BORREGAARD FRANCE

Sector positioning

Debt ratio
0.06 2024
2022
2023
2024
Q1: 0.0
Med: 0.32
Q3: 24.28
Good

In 2024, the debt ratio of BORREGAARD FRANCE (0.06) 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
47.8% 2024
2022
2023
2024
Q1: 12.8%
Med: 44.41%
Q3: 74.53%
Good -14 pts over 3 years

In 2024, the financial autonomy of BORREGAARD FRANCE (47.8%) 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.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.65 years
Good +25 pts over 3 years

In 2024, the repayment capacity of BORREGAARD FRANCE (0.00) 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 187.18. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

187.175

Interest coverage (2024) ?
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

0.0

Liquidity indicators evolution
BORREGAARD FRANCE

Sector positioning

Liquidity ratio
187.18 2024
2022
2023
2024
Q1: 132.32
Med: 209.15
Q3: 511.28
Average -10 pts over 3 years

In 2024, the liquidity ratio of BORREGAARD FRANCE (187.18) 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.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.02x
Q3: 2.34x
Average

In 2024, the interest coverage of BORREGAARD FRANCE (0.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 66 days. Excellent situation: suppliers finance 66 days of the operating cycle (retail model). WCR is negative (-15 days): operations structurally generate cash. Notable WCR improvement over the period (-138%), freeing up cash.

Operating WCR (2024) ?
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

-65 356 €

Customer credit (2024) ?
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

0 j

Supplier credit (2024) ?
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

66 j

Inventory turnover (2024) ?
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 (2024) ?
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

-15 j

WCR and payment terms evolution
BORREGAARD FRANCE

Positioning of BORREGAARD FRANCE in its sector

Comparison with sector Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of BORREGAARD FRANCE is estimated at 332 691 € (range 133 499€ - 1 005 728€). With an EBITDA of 174 388€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.32x (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 2024
229 transactions
133k€ 332k€ 1005k€
332 691 € Range: 133 499€ - 1 005 728€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
174 388 € × 1.6x
Estimation 283 287 €
92 453€ - 940 482€
Revenue Multiple 30%
1 529 867 € × 0.32x
Estimation 496 115 €
232 623€ - 1 213 789€
Net Income Multiple 20%
125 043 € × 1.7x
Estimation 211 066 €
87 432€ - 856 754€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques)

Compare BORREGAARD FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques

Frequently asked questions about BORREGAARD FRANCE

What is the revenue of BORREGAARD FRANCE ?

The revenue of BORREGAARD FRANCE in 2024 is 1.5 M€.

Is BORREGAARD FRANCE profitable?

Yes, BORREGAARD FRANCE generated a net profit of 125 k€ in 2024.

Where is the headquarters of BORREGAARD FRANCE ?

The headquarters of BORREGAARD FRANCE is located in NEUILLY-SUR-SEINE (92200), in the department Hauts-de-Seine.

Where to find the tax return of BORREGAARD FRANCE ?

The tax return of BORREGAARD FRANCE 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 BORREGAARD FRANCE operate?

BORREGAARD FRANCE operates in the sector Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques (NAF code 46.12B). See the 'Sector positioning' section above to compare the company with its competitors.