SIREN : 960503761
CAS BERNARD . is a French company founded 66 years ago, specialized in the sector Fabrication d’articles de joaillerie et bijouterie. Based in NEUF-BRISACH (68600), this company of category PME shows in 2025 a revenue of 969 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 | 2025 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 968 564 € | 1 022 661 € | 1 083 601 € | 976 560 € | 877 771 € | 1 001 235 € | 976 899 € | 919 857 € | 950 121 € |
| Net income | 114 975 € | 33 720 € | 141 631 € | 66 849 € | 25 639 € | 138 132 € | 34 278 € | 110 367 € | 107 963 € |
| EBITDA | 118 696 € | 37 955 € | 177 318 € | 86 934 € | 45 447 € | 222 742 € | 58 831 € | 158 743 € | 175 551 € |
| Net margin | 11.9% | 3.3% | 13.1% | 6.8% | 2.9% | 13.8% | 3.5% | 12.0% | 11.4% |
In 2025, CAS BERNARD . achieves revenue of 969 k€. Revenue is growing positively over 9 years (CAGR: +0.2%). Slight decline of -5% vs 2023. After deducting consumption (149 k€), gross margin stands at 820 k€, i.e. a rate of 85%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 119 k€, representing 12.3% of revenue. Positive scissor effect: EBITDA margin improves by +8.5 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 115 k€, i.e. 11.9% of revenue. This profit can be retained or distributed to shareholders.
968 564 €
819 874 €
118 696 €
88 768 €
114 975 €
12.2%
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 94%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 15.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.012%
94.156%
15.028%
0.0
8.9%
In 2025, the debt ratio of CAS BERNARD . (0.01) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2025, the financial autonomy of CAS BERNARD . (94.2%) 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 2025, the repayment capacity of CAS BERNARD . (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 1611.25. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.
1611.25
0.282
In 2025, the liquidity ratio of CAS BERNARD . (1611.25) 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 2025, the interest coverage of CAS BERNARD . (0.3x) 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: 31 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 10 days. The company must finance 21 days of gap between collections and payments. Inventory turnover is 385 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 329 days of revenue, i.e. 884 k€ to permanently finance. Over 2016-2025, WCR increased by +151%, requiring additional financing.
883 853 €
31 j
10 j
385 j
329 j
Based on 101 transactions of similar company sales (all years), the value of CAS BERNARD . is estimated at 283 196 € (range 92 411€ - 533 413€). With an EBITDA of 118 696€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.24x (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.
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This estimate is based on the analysis of 101 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 CAS BERNARD . with other companies in the same sector:
Voir toutes les statistiques du secteur Fabrication d’articles de joaillerie et bijouterie
The revenue of CAS BERNARD . in 2025 is 969 k€.
Yes, CAS BERNARD . generated a net profit of 115 k€ in 2025.
The headquarters of CAS BERNARD . is located in NEUF-BRISACH (68600), in the department Haut-Rhin.
The tax return of CAS BERNARD . 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).
CAS BERNARD . operates in the sector Fabrication d’articles de joaillerie et bijouterie (NAF code 32.12Z). See the 'Sector positioning' section above to compare the company with its competitors.