ETABLISSEMENTS BEAUJOUR : revenue, balance sheet and financial ratios

ETABLISSEMENTS BEAUJOUR is a French company founded 62 years ago, specialized in the sector Fabrication de structures métalliques et de parties de structures. Based in VERNON (27200), this company of category PME shows in 2023 a revenue of 352 k€. 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 - ETABLISSEMENTS BEAUJOUR (SIREN 713650786)
Indicator 2023 2021 2016
Revenue 352 369 € 479 898 € 644 607 €
Net income -23 345 € 2 721 € -59 874 €
EBITDA 8 102 € 18 991 € -80 308 €
Net margin -6.6% 0.6% -9.3%

Revenue and income statement

In 2023, ETABLISSEMENTS BEAUJOUR achieves revenue of 352 k€. Revenue is declining over the period 2016-2023 (CAGR: -8.3%). Significant drop of -27% vs 2021. After deducting consumption (75 k€), gross margin stands at 278 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 8 k€, representing 2.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -23 k€ (-6.6% 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

352 369 €

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

277 531 €

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

8 102 €

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

-22 101 €

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

-23 345 €

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

2.3%

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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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 49%. 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 5.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

30.749%

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

49.432%

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

1.836%

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

5.943

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

14.1%

Solvency indicators evolution
ETABLISSEMENTS BEAUJOUR

Sector positioning

Debt ratio
30.75 2023
2016
2021
2023
Q1: 7.44
Med: 26.84
Q3: 65.74
Average +16 pts over 3 years

In 2023, the debt ratio of ETABLISSEMENTS BEAUJOUR (30.75) 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
49.43% 2023
2016
2021
2023
Q1: 25.01%
Med: 43.11%
Q3: 59.43%
Good -22 pts over 3 years

In 2023, the financial autonomy of ETABLISSEMENTS BEAUJOUR (49.4%) 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
5.94 years 2023
2016
2021
2023
Q1: 0.04 years
Med: 0.84 years
Q3: 2.26 years
Watch +50 pts over 3 years

In 2023, the repayment capacity of ETABLISSEMENTS BEAUJOUR (5.94) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 126.38. 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 6.2x. Operating income very largely covers interest expenses: high safety margin.

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

126.375

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

6.208

Liquidity indicators evolution
ETABLISSEMENTS BEAUJOUR

Sector positioning

Liquidity ratio
126.38 2023
2016
2021
2023
Q1: 168.07
Med: 232.53
Q3: 328.95
Watch -56 pts over 3 years

In 2023, the liquidity ratio of ETABLISSEMENTS BEAUJOUR (126.38) 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.

Interest coverage
6.21x 2023
2016
2021
2023
Q1: 0.06x
Med: 1.31x
Q3: 4.95x
Excellent +50 pts over 3 years

In 2023, the interest coverage of ETABLISSEMENTS BEAUJOUR (6.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 151 days. Excellent situation: suppliers finance 109 days of the operating cycle (retail model). Inventory turnover is 38 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 90 days of revenue, i.e. 88 k€ to permanently finance. Notable WCR improvement over the period (-36%), freeing up cash.

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

87 948 €

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

42 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

151 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

38 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

90 j

WCR and payment terms evolution
ETABLISSEMENTS BEAUJOUR

Positioning of ETABLISSEMENTS BEAUJOUR in its sector

Comparison with sector Fabrication de structures métalliques et de parties de structures

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of ETABLISSEMENTS BEAUJOUR is estimated at 22 260 € (range 12 344€ - 33 716€). With an EBITDA of 8 102€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.13x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
56 tx
12k€ 22k€ 33k€
22 260 € Range: 12 344€ - 33 716€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
8 102 € × 1.0x
Estimation 8 401 €
5 394€ - 19 390€
Revenue Multiple 30%
352 369 € × 0.13x
Estimation 45 360 €
23 930€ - 57 592€
How is this estimate calculated?

This estimate is based on the analysis of 56 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 (Fabrication de structures métalliques et de parties de structures)

Compare ETABLISSEMENTS BEAUJOUR with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de structures métalliques et de parties de structures

Frequently asked questions about ETABLISSEMENTS BEAUJOUR

What is the revenue of ETABLISSEMENTS BEAUJOUR ?

The revenue of ETABLISSEMENTS BEAUJOUR in 2023 is 352 k€.

Is ETABLISSEMENTS BEAUJOUR profitable?

ETABLISSEMENTS BEAUJOUR recorded a net loss in 2023.

Where is the headquarters of ETABLISSEMENTS BEAUJOUR ?

The headquarters of ETABLISSEMENTS BEAUJOUR is located in VERNON (27200), in the department Eure.

Where to find the tax return of ETABLISSEMENTS BEAUJOUR ?

The tax return of ETABLISSEMENTS BEAUJOUR 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 BEAUJOUR operate?

ETABLISSEMENTS BEAUJOUR operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.