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ETABLISSEMENTS BERROD-REGAD : revenue, balance sheet and financial ratios

ETABLISSEMENTS BERROD-REGAD is a French company founded 65 years ago, specialized in the sector Autres activités manufacturières n.c.a. . Based in SAINT-CLAUDE (39200), this company of category PME shows in 2017 a revenue of 780 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 BERROD-REGAD (SIREN 646150110)
Indicator 2017
Revenue 779 759 €
Net income -22 810 €
EBITDA -16 197 €
Net margin -2.9%

Revenue and income statement

In 2017, ETABLISSEMENTS BERROD-REGAD achieves revenue of 780 k€. After deducting consumption (147 k€), gross margin stands at 632 k€, i.e. a rate of 81%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -16 k€, representing -2.1% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -23 k€ (-2.9% of revenue), which will impact equity.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

779 759 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

632 373 €

EBITDA (2017) ?
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

-16 197 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-28 893 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-22 810 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.0%

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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 80%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 41%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

79.897%

Financial autonomy (2017) ?
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

41.036%

Cash flow / Revenue (2017) ?
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

-1.241%

Repayment capacity (2017) ?
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

-30.516

Asset age ratio (2017) ?
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
ETABLISSEMENTS BERROD-REGAD

Sector positioning

Debt ratio
79.9 2017
2017
Q1: 0.12
Med: 19.61
Q3: 69.88
Average

In 2017, the debt ratio of ETABLISSEMENTS BERROD-REGAD (79.90) 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
41.04% 2017
2017
Q1: 10.67%
Med: 42.03%
Q3: 66.21%
Average

In 2017, the financial autonomy of ETABLISSEMENTS BERROD-REGAD (41.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-30.52 years 2017
2017
Q1: 0.0 years
Med: 0.17 years
Q3: 2.31 years
Excellent

In 2017, the repayment capacity of ETABLISSEMENTS BERROD-REGAD (-30.52) 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 321.23. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

321.226

Interest coverage (2017) ?
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

-43.459

Liquidity indicators evolution
ETABLISSEMENTS BERROD-REGAD

Sector positioning

Liquidity ratio
321.23 2017
2017
Q1: 122.91
Med: 226.54
Q3: 367.88
Good

In 2017, the liquidity ratio of ETABLISSEMENTS BERROD-REGAD (321.23) 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
-43.46x 2017
2017
Q1: 0.0x
Med: 0.08x
Q3: 4.61x
Watch

In 2017, the interest coverage of ETABLISSEMENTS BERROD-REGAD (-43.5x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 72 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 113 days. Excellent situation: suppliers finance 41 days of the operating cycle (retail model). Inventory turnover is 289 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 289 days of revenue, i.e. 627 k€ to permanently finance.

Operating WCR (2017) ?
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

626 747 €

Customer credit (2017) ?
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

72 j

Supplier credit (2017) ?
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

113 j

Inventory turnover (2017) ?
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

289 j

WCR in days of revenue (2017) ?
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

289 j

WCR and payment terms evolution
ETABLISSEMENTS BERROD-REGAD

Positioning of ETABLISSEMENTS BERROD-REGAD in its sector

Comparison with sector Autres activités manufacturières n.c.a.

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of ETABLISSEMENTS BERROD-REGAD is estimated at 183 614 € (range 88 012€ - 332 227€). The price/revenue ratio is 0.24x (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 2017
101 transactions
88k€ 183k€ 332k€
183 614 € Range: 88 012€ - 332 227€
Section all-time Aggregated at NAF section level

Valuation method used

Revenue Multiple
779 759 € × 0.24x = 183 615 €
Range: 88 012€ - 332 228€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 101 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 (Autres activités manufacturières n.c.a. )

Compare ETABLISSEMENTS BERROD-REGAD with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités manufacturières n.c.a.

Frequently asked questions about ETABLISSEMENTS BERROD-REGAD

What is the revenue of ETABLISSEMENTS BERROD-REGAD ?

The revenue of ETABLISSEMENTS BERROD-REGAD in 2017 is 780 k€.

Is ETABLISSEMENTS BERROD-REGAD profitable?

ETABLISSEMENTS BERROD-REGAD recorded a net loss in 2017.

Where is the headquarters of ETABLISSEMENTS BERROD-REGAD ?

The headquarters of ETABLISSEMENTS BERROD-REGAD is located in SAINT-CLAUDE (39200), in the department Jura.

Where to find the tax return of ETABLISSEMENTS BERROD-REGAD ?

The tax return of ETABLISSEMENTS BERROD-REGAD 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 BERROD-REGAD operate?

ETABLISSEMENTS BERROD-REGAD operates in the sector Autres activités manufacturières n.c.a. (NAF code 32.99Z). See the 'Sector positioning' section above to compare the company with its competitors.