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ETABLISSEMENTS BESNARD ET FILS : revenue, balance sheet and financial ratios

ETABLISSEMENTS BESNARD ET FILS is a French company founded 61 years ago, specialized in the sector Gestion de fonds. Based in SAINT-PAUL (97460), this company of category PME shows in 2016 a revenue of 197 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - ETABLISSEMENTS BESNARD ET FILS (SIREN 652024274)
Indicator 2020 2019 2016
Revenue N/C N/C 196 709 €
Net income 34 103 € 101 984 € 65 427 €
EBITDA N/C N/C 158 054 €
Net margin N/C N/C 33.3%

Revenue and income statement

In 2020, ETABLISSEMENTS BESNARD ET FILS generates positive net income of 34 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2020: 65 k€ -> 34 k€.

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

34 103 €

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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 205%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

204.557%

Financial autonomy (2020) ?
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

32.156%

Asset age ratio (2020) ?
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

66.7%

Solvency indicators evolution
ETABLISSEMENTS BESNARD ET FILS

Sector positioning

Debt ratio
204.56 2020
2016
2019
2020
Q1: 0.02
Med: 16.6
Q3: 133.78
Average

In 2020, the debt ratio of ETABLISSEMENTS BESNARD ET... (204.56) 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
32.16% 2020
2016
2019
2020
Q1: 13.81%
Med: 53.14%
Q3: 87.85%
Average +8 pts over 3 years

In 2020, the financial autonomy of ETABLISSEMENTS BESNARD ET... (32.2%) 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
14.56 years 2016
2016
Q1: 0.0 years
Med: 0.03 years
Q3: 3.27 years
Average

In 2016, the repayment capacity of ETABLISSEMENTS BESNARD ET... (14.56) 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 1711.97. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

1711.968

Liquidity indicators evolution
ETABLISSEMENTS BESNARD ET FILS

Sector positioning

Liquidity ratio
1711.97 2020
2016
2019
2020
Q1: 100.23
Med: 355.0
Q3: 2017.32
Good +13 pts over 3 years

In 2020, the liquidity ratio of ETABLISSEMENTS BESNARD ET... (1711.97) 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
25.14x 2016
2016
Q1: -33.21x
Med: 0.0x
Q3: 1.8x
Excellent

In 2016, the interest coverage of ETABLISSEMENTS BESNARD ET... (25.1x) 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: 337 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 583 days. Excellent situation: suppliers finance 246 days of the operating cycle (retail model).

Operating WCR (2020) ?
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

0 €

Customer credit (2020) ?
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

337 j

Supplier credit (2020) ?
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

583 j

Inventory turnover (2020) ?
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

0 j

WCR and payment terms evolution
ETABLISSEMENTS BESNARD ET FILS

Positioning of ETABLISSEMENTS BESNARD ET FILS in its sector

Comparison with sector Gestion de fonds

Valuation estimate

Based on 54 transactions of similar company sales in 2020, the value of ETABLISSEMENTS BESNARD ET FILS is estimated at 257 319 € (range 99 765€ - 472 708€). 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 2020
54 tx
99k€ 257k€ 472k€
257 319 € Range: 99 765€ - 472 708€
NAF 5 année 2020

Valuation method used

Net Income Multiple
34 103 € × 7.5x = 257 319 €
Range: 99 765€ - 472 708€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Gestion de fonds)

Compare ETABLISSEMENTS BESNARD ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion de fonds

Frequently asked questions about ETABLISSEMENTS BESNARD ET FILS

What is the revenue of ETABLISSEMENTS BESNARD ET FILS ?

The revenue of ETABLISSEMENTS BESNARD ET FILS in 2016 is 197 k€.

Is ETABLISSEMENTS BESNARD ET FILS profitable?

Yes, ETABLISSEMENTS BESNARD ET FILS generated a net profit of 34 k€ in 2020.

Where is the headquarters of ETABLISSEMENTS BESNARD ET FILS ?

The headquarters of ETABLISSEMENTS BESNARD ET FILS is located in SAINT-PAUL (97460), in the department La Reunion.

Where to find the tax return of ETABLISSEMENTS BESNARD ET FILS ?

The tax return of ETABLISSEMENTS BESNARD ET FILS 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 BESNARD ET FILS operate?

ETABLISSEMENTS BESNARD ET FILS operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.