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DAVID ET FLORENCE BERNARD : revenue, balance sheet and financial ratios

DAVID ET FLORENCE BERNARD is a French company founded 29 years ago, specialized in the sector Coiffure. Based in PEZENAS (34120), this company of category PME has financial data available below. 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 - DAVID ET FLORENCE BERNARD (SIREN 409863362)
Indicator 2016
Revenue N/C
Net income 0 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2016, DAVID ET FLORENCE BERNARD records a net loss of 0 €. This deficit will reduce equity on the balance sheet.

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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 14%. 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 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

13.742%

Financial autonomy (2016) ?
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

8.405%

Asset age ratio (2016) ?
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

10.9%

Solvency indicators evolution
DAVID ET FLORENCE BERNARD

Sector positioning

Debt ratio
13.74 2016
2016
Q1: 0.0
Med: 21.23
Q3: 119.61
Good

In 2016, the debt ratio of DAVID ET FLORENCE BERNARD (13.74) 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
8.4% 2016
2016
Q1: 6.28%
Med: 31.27%
Q3: 58.84%
Average

In 2016, the financial autonomy of DAVID ET FLORENCE BERNARD (8.4%) 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 27.86. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2016) ?
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

27.865

Liquidity indicators evolution
DAVID ET FLORENCE BERNARD

Sector positioning

Liquidity ratio
27.86 2016
2016
Q1: 47.15
Med: 99.21
Q3: 182.93
Watch

In 2016, the liquidity ratio of DAVID ET FLORENCE BERNARD (27.86) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

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: 320 days. Excellent situation: suppliers finance 320 days of the operating cycle (retail model).

Operating WCR (2016) ?
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

0 €

Customer credit (2016) ?
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 (2016) ?
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

320 j

Inventory turnover (2016) ?
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 and payment terms evolution
DAVID ET FLORENCE BERNARD

Positioning of DAVID ET FLORENCE BERNARD in its sector

Comparison with sector Coiffure

Similar companies (Coiffure)

Compare DAVID ET FLORENCE BERNARD with other companies in the same sector:

Frequently asked questions about DAVID ET FLORENCE BERNARD

What is the revenue of DAVID ET FLORENCE BERNARD ?

The revenue of DAVID ET FLORENCE BERNARD is not publicly disclosed (confidential accounts filed with INPI).

Is DAVID ET FLORENCE BERNARD profitable?

Profitability information is not publicly available.

Where is the headquarters of DAVID ET FLORENCE BERNARD ?

The headquarters of DAVID ET FLORENCE BERNARD is located in PEZENAS (34120), in the department Herault.

Where to find the tax return of DAVID ET FLORENCE BERNARD ?

The tax return of DAVID ET FLORENCE 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).

In which sector does DAVID ET FLORENCE BERNARD operate?

DAVID ET FLORENCE BERNARD operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.