ETABLISSEMENTS BEAUFOUR : revenue, balance sheet and financial ratios

ETABLISSEMENTS BEAUFOUR is a French company founded 35 years ago, specialized in the sector Travaux de couverture par éléments. Based in LES AUTHIEUX-SUR-LE-PORT-SAINT-OUEN (76520), this company of category PME shows in 2023 a revenue of 572 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - ETABLISSEMENTS BEAUFOUR (SIREN 378619043)
Indicator 2023 2022 2021 2018 2017
Revenue 572 275 € N/C N/C N/C 664 566 €
Net income -184 037 € 145 813 € 15 785 € 4 075 € 20 590 €
EBITDA -191 174 € N/C N/C N/C 28 861 €
Net margin -32.2% N/C N/C N/C 3.1%

Revenue and income statement

In 2023, ETABLISSEMENTS BEAUFOUR achieves revenue of 572 k€. Activity remains stable over the period (CAGR: -2.5%). After deducting consumption (121 k€), gross margin stands at 452 k€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -191 k€, representing -33.4% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -184 k€ (-32.2% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

572 275 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

451 751 €

EBITDA (2023) ?
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

-191 174 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-190 939 €

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

-184 037 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-33.4%

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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 3%. 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 82%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

2.506%

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

81.668%

Cash flow / Revenue (2023) ?
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

-33.248%

Repayment capacity (2023) ?
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

-0.054

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

5.6%

Solvency indicators evolution
ETABLISSEMENTS BEAUFOUR

Sector positioning

Debt ratio
2.51 2023
2021
2022
2023
Q1: 5.03
Med: 25.02
Q3: 60.82
Excellent

In 2023, the debt ratio of ETABLISSEMENTS BEAUFOUR (2.51) 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.

Financial autonomy
81.67% 2023
2021
2022
2023
Q1: 18.6%
Med: 38.44%
Q3: 57.01%
Excellent

In 2023, the financial autonomy of ETABLISSEMENTS BEAUFOUR (81.7%) 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.

Repayment capacity
-0.05 years 2023
2023
Q1: 0.0 years
Med: 0.43 years
Q3: 1.39 years
Excellent

In 2023, the repayment capacity of ETABLISSEMENTS BEAUFOUR (-0.05) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 600.80. 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

600.798

Interest coverage (2023) ?
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
ETABLISSEMENTS BEAUFOUR

Sector positioning

Liquidity ratio
600.8 2023
2021
2022
2023
Q1: 150.29
Med: 212.77
Q3: 303.0
Excellent

In 2023, the liquidity ratio of ETABLISSEMENTS BEAUFOUR (600.80) 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.

Interest coverage
0.0x 2023
2023
Q1: 0.0x
Med: 0.68x
Q3: 2.49x
Average

In 2023, the interest coverage of ETABLISSEMENTS BEAUFOUR (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: 66 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. The gap of 31 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 57 days of revenue, i.e. 91 k€ to permanently finance. Over 2017-2023, WCR increased by +86%, requiring additional financing.

Operating WCR (2023) ?
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

90 522 €

Customer credit (2023) ?
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

66 j

Supplier credit (2023) ?
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

35 j

Inventory turnover (2023) ?
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

1 j

WCR in days of revenue (2023) ?
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

57 j

WCR and payment terms evolution
ETABLISSEMENTS BEAUFOUR

Positioning of ETABLISSEMENTS BEAUFOUR in its sector

Comparison with sector Travaux de couverture par éléments

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of ETABLISSEMENTS BEAUFOUR is estimated at 88 756 € (range 57 708€ - 145 262€). The price/revenue ratio is 0.16x (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 2023
113 transactions
57k€ 88k€ 145k€
88 756 € Range: 57 708€ - 145 262€
NAF 5 all-time

Valuation method used

Revenue Multiple
572 275 € × 0.16x = 88 756 €
Range: 57 709€ - 145 262€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 113 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 couverture par éléments)

Compare ETABLISSEMENTS BEAUFOUR with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de couverture par éléments

Frequently asked questions about ETABLISSEMENTS BEAUFOUR

What is the revenue of ETABLISSEMENTS BEAUFOUR ?

The revenue of ETABLISSEMENTS BEAUFOUR in 2023 is 572 k€.

Is ETABLISSEMENTS BEAUFOUR profitable?

ETABLISSEMENTS BEAUFOUR recorded a net loss in 2023.

Where is the headquarters of ETABLISSEMENTS BEAUFOUR ?

The headquarters of ETABLISSEMENTS BEAUFOUR is located in LES AUTHIEUX-SUR-LE-PORT-SAINT-OUEN (76520), in the department Seine-Maritime.

Where to find the tax return of ETABLISSEMENTS BEAUFOUR ?

The tax return of ETABLISSEMENTS BEAUFOUR 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 ETABLISSEMENTS BEAUFOUR operate?

ETABLISSEMENTS BEAUFOUR operates in the sector Travaux de couverture par éléments (NAF code 43.91B). See the 'Sector positioning' section above to compare the company with its competitors.