ENTREPRISE BERNARD TISSOT : revenue, balance sheet and financial ratios

ENTREPRISE BERNARD TISSOT is a French company founded 38 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in SAINT-CHRISTO-EN-JAREZ (42320), this company of category PME shows in 2025 a revenue of 2.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ENTREPRISE BERNARD TISSOT (SIREN 342763638)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 798 365 € 2 870 538 € 3 014 528 € 2 582 748 € 2 458 513 € 2 293 611 € 2 465 496 € 2 336 264 € 2 465 309 € 2 391 148 €
Net income 99 035 € 72 500 € 44 020 € 65 293 € 112 192 € 62 363 € 82 718 € 91 235 € 237 872 € 199 624 €
EBITDA 193 410 € 154 190 € 119 045 € 146 183 € 217 023 € 156 209 € 150 295 € 121 320 € 346 515 € 306 906 €
Net margin 3.5% 2.5% 1.5% 2.5% 4.6% 2.7% 3.4% 3.9% 9.6% 8.3%

Revenue and income statement

In 2025, ENTREPRISE BERNARD TISSOT achieves revenue of 2.8 M€. Revenue is growing positively over 10 years (CAGR: +1.8%). Slight decline of -3% vs 2024. After deducting consumption (933 k€), gross margin stands at 1.9 M€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 193 k€, representing 6.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 99 k€, i.e. 3.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 798 365 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 865 216 €

EBITDA (2025) ?
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

193 410 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

123 131 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

99 035 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.9%

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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 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 51%. 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 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

29.78%

Financial autonomy (2025) ?
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

51.175%

Cash flow / Revenue (2025) ?
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

6.62%

Repayment capacity (2025) ?
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

1.046

Asset age ratio (2025) ?
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

21.2%

Solvency indicators evolution
ENTREPRISE BERNARD TISSOT

Sector positioning

Debt ratio
29.78 2025
2023
2024
2025
Q1: 5.28
Med: 20.31
Q3: 51.55
Average

In 2025, the debt ratio of ENTREPRISE BERNARD TISSOT (29.78) 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
51.17% 2025
2023
2024
2025
Q1: 23.56%
Med: 42.46%
Q3: 60.5%
Good -8 pts over 3 years

In 2025, the financial autonomy of ENTREPRISE BERNARD TISSOT (51.2%) 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
1.05 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.41 years
Q3: 1.27 years
Average -7 pts over 3 years

In 2025, the repayment capacity of ENTREPRISE BERNARD TISSOT (1.05) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 226.93. 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 2.9x. Financial charges are adequately covered by operations.

Liquidity ratio (2025) ?
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

226.931

Interest coverage (2025) ?
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

2.884

Liquidity indicators evolution
ENTREPRISE BERNARD TISSOT

Sector positioning

Liquidity ratio
226.93 2025
2023
2024
2025
Q1: 151.13
Med: 212.95
Q3: 324.57
Good

In 2025, the liquidity ratio of ENTREPRISE BERNARD TISSOT (226.93) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
2.88x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.75x
Q3: 3.45x
Good -5 pts over 3 years

In 2025, the interest coverage of ENTREPRISE BERNARD TISSOT (2.9x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. The company must finance 6 days of gap between collections and payments. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 33 days of revenue, i.e. 256 k€ to permanently finance.

Operating WCR (2025) ?
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

255 631 €

Customer credit (2025) ?
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

44 j

Supplier credit (2025) ?
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

38 j

Inventory turnover (2025) ?
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

9 j

WCR in days of revenue (2025) ?
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

33 j

WCR and payment terms evolution
ENTREPRISE BERNARD TISSOT

Positioning of ENTREPRISE BERNARD TISSOT in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 171 829€ to 717 095€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
171k€ 250k€ 717k€
250 900 € Range: 171 829€ - 717 095€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare ENTREPRISE BERNARD TISSOT with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about ENTREPRISE BERNARD TISSOT

What is the revenue of ENTREPRISE BERNARD TISSOT ?

The revenue of ENTREPRISE BERNARD TISSOT in 2025 is 2.8 M€.

Is ENTREPRISE BERNARD TISSOT profitable?

Yes, ENTREPRISE BERNARD TISSOT generated a net profit of 99 k€ in 2025.

Where is the headquarters of ENTREPRISE BERNARD TISSOT ?

The headquarters of ENTREPRISE BERNARD TISSOT is located in SAINT-CHRISTO-EN-JAREZ (42320), in the department Loire.

Where to find the tax return of ENTREPRISE BERNARD TISSOT ?

The tax return of ENTREPRISE BERNARD TISSOT 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 ENTREPRISE BERNARD TISSOT operate?

ENTREPRISE BERNARD TISSOT operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.