Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

ETABLISSEMENTS BERNARDON : revenue, balance sheet and financial ratios

ETABLISSEMENTS BERNARDON is a French company founded 24 years ago, specialized in the sector Commerces de détail de charbons et combustibles. Based in VISSAC-AUTEYRAC (43300), this company of category PME shows in 2024 a net income positive of 85 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

Financial history - ETABLISSEMENTS BERNARDON (SIREN 441232782)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C N/C N/C
Net income 85 406 € 74 359 € 118 836 € 158 148 € 143 452 € 47 976 € 66 064 € 32 580 € 27 884 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, ETABLISSEMENTS BERNARDON generates positive net income of 85 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 28 k€ -> 85 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

85 406 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

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 65%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

14.197%

Financial autonomy (2024) ?
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

65.061%

Asset age ratio (2024) ?
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

21.3%

Solvency indicators evolution
ETABLISSEMENTS BERNARDON

Sector positioning

Debt ratio
14.2 2024
2022
2023
2024
Q1: 6.16
Med: 21.72
Q3: 62.74
Good -13 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENTS BERNARDON (14.20) 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
65.06% 2024
2022
2023
2024
Q1: 28.41%
Med: 45.6%
Q3: 59.58%
Excellent +17 pts over 3 years

In 2024, the financial autonomy of ETABLISSEMENTS BERNARDON (65.1%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 314.64. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

314.645

Liquidity indicators evolution
ETABLISSEMENTS BERNARDON

Sector positioning

Liquidity ratio
314.64 2024
2022
2023
2024
Q1: 148.68
Med: 206.0
Q3: 307.91
Excellent +20 pts over 3 years

In 2024, the liquidity ratio of ETABLISSEMENTS BERNARDON (314.64) 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.

Positioning of ETABLISSEMENTS BERNARDON in its sector

Comparison with sector Commerces de détail de charbons et combustibles

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of ETABLISSEMENTS BERNARDON is estimated at 208 095 € (range 98 033€ - 645 505€). 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 2024
117 transactions
98k€ 208k€ 645k€
208 095 € Range: 98 033€ - 645 505€
NAF 5 année 2024

Valuation method used

Net Income Multiple
85 406 € × 2.4x = 208 095 €
Range: 98 033€ - 645 506€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Commerces de détail de charbons et combustibles)

Compare ETABLISSEMENTS BERNARDON with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail de charbons et combustibles

Frequently asked questions about ETABLISSEMENTS BERNARDON

What is the revenue of ETABLISSEMENTS BERNARDON ?

The revenue of ETABLISSEMENTS BERNARDON is not publicly disclosed (confidential accounts filed with INPI).

Is ETABLISSEMENTS BERNARDON profitable?

Yes, ETABLISSEMENTS BERNARDON generated a net profit of 85 k€ in 2024.

Where is the headquarters of ETABLISSEMENTS BERNARDON ?

The headquarters of ETABLISSEMENTS BERNARDON is located in VISSAC-AUTEYRAC (43300), in the department Haute-Loire.

Where to find the tax return of ETABLISSEMENTS BERNARDON ?

The tax return of ETABLISSEMENTS BERNARDON 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 BERNARDON operate?

ETABLISSEMENTS BERNARDON operates in the sector Commerces de détail de charbons et combustibles (NAF code 47.78B). See the 'Sector positioning' section above to compare the company with its competitors.