ETABLISSEMENTS BONNAIRE : revenue, balance sheet and financial ratios

ETABLISSEMENTS BONNAIRE is a French company founded 28 years ago, specialized in the sector Services des traiteurs . Based in SAINT-ETIENNE-DU-ROUVRAY (76800), this company of category PME shows in 2023 a revenue of 5.8 M€. 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 BONNAIRE (SIREN 415398437)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 5 800 201 € 4 519 673 € 1 787 088 € 1 572 332 € 5 388 084 € 4 261 093 € N/C
Net income -307 996 € -189 365 € 403 160 € -462 196 € 329 331 € 86 133 € 340 178 €
EBITDA 118 630 € 166 118 € 729 025 € -116 428 € 792 354 € 331 207 € N/C
Net margin -5.3% -4.2% 22.6% -29.4% 6.1% 2.0% N/C

Revenue and income statement

In 2023, ETABLISSEMENTS BONNAIRE achieves revenue of 5.8 M€. Over the period 2018-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +6.4%. Vs 2022, growth of +28% (4.5 M€ -> 5.8 M€). After deducting consumption (1.5 M€), gross margin stands at 4.3 M€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 119 k€, representing 2.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -308 k€ (-5.3% 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

5 800 201 €

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

4 272 442 €

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

118 630 €

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

-287 688 €

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

-307 996 €

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

2.0%

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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 522%. 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 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

522.241%

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

9.136%

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

-3.557%

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

-5.244

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

49.9%

Solvency indicators evolution
ETABLISSEMENTS BONNAIRE

Sector positioning

Debt ratio
522.24 2023
2021
2022
2023
Q1: 0.0
Med: 26.5
Q3: 99.38
Watch

In 2023, the debt ratio of ETABLISSEMENTS BONNAIRE (522.24) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
9.14% 2023
2021
2022
2023
Q1: 2.29%
Med: 28.0%
Q3: 50.98%
Average -18 pts over 3 years

In 2023, the financial autonomy of ETABLISSEMENTS BONNAIRE (9.1%) 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
-5.24 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.06 years
Q3: 1.99 years
Excellent -50 pts over 3 years

In 2023, the repayment capacity of ETABLISSEMENTS BONNAIRE (-5.24) 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 149.84. 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 15.8x. 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

149.841

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

15.789

Liquidity indicators evolution
ETABLISSEMENTS BONNAIRE

Sector positioning

Liquidity ratio
149.84 2023
2021
2022
2023
Q1: 92.41
Med: 160.41
Q3: 277.55
Average -29 pts over 3 years

In 2023, the liquidity ratio of ETABLISSEMENTS BONNAIRE (149.84) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
15.79x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.64x
Excellent +15 pts over 3 years

In 2023, the interest coverage of ETABLISSEMENTS BONNAIRE (15.8x) 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: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 48 days of revenue, i.e. 769 k€ to permanently finance.

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

769 455 €

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

30 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

56 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

5 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

48 j

WCR and payment terms evolution
ETABLISSEMENTS BONNAIRE

Positioning of ETABLISSEMENTS BONNAIRE in its sector

Comparison with sector Services des traiteurs

Valuation estimate

Based on 191 transactions of similar company sales (all years), the value of ETABLISSEMENTS BONNAIRE is estimated at 1 805 513 € (range 1 085 986€ - 2 721 862€). With an EBITDA of 118 630€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.64x (in line with sector norms). 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
191 transactions
1085k€ 1805k€ 2721k€
1 805 513 € Range: 1 085 986€ - 2 721 862€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
118 630 € × 5.7x
Estimation 674 363 €
421 741€ - 1 224 144€
Revenue Multiple 30%
5 800 201 € × 0.64x
Estimation 3 690 766 €
2 193 062€ - 5 218 061€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 191 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 (Services des traiteurs )

Compare ETABLISSEMENTS BONNAIRE with other companies in the same sector:

Voir toutes les statistiques du secteur Services des traiteurs

Frequently asked questions about ETABLISSEMENTS BONNAIRE

What is the revenue of ETABLISSEMENTS BONNAIRE ?

The revenue of ETABLISSEMENTS BONNAIRE in 2023 is 5.8 M€.

Is ETABLISSEMENTS BONNAIRE profitable?

ETABLISSEMENTS BONNAIRE recorded a net loss in 2023.

Where is the headquarters of ETABLISSEMENTS BONNAIRE ?

The headquarters of ETABLISSEMENTS BONNAIRE is located in SAINT-ETIENNE-DU-ROUVRAY (76800), in the department Seine-Maritime.

Where to find the tax return of ETABLISSEMENTS BONNAIRE ?

The tax return of ETABLISSEMENTS BONNAIRE 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 BONNAIRE operate?

ETABLISSEMENTS BONNAIRE operates in the sector Services des traiteurs (NAF code 56.21Z). See the 'Sector positioning' section above to compare the company with its competitors.