ETABLISSEMENTS BORNOT ET SERRE : revenue, balance sheet and financial ratios

ETABLISSEMENTS BORNOT ET SERRE is a French company founded 51 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in COURNON-D'AUVERGNE (63800), this company of category PME shows in 2019 a revenue of 26.2 M€. 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 BORNOT ET SERRE (SIREN 302278486)
Indicator 2025 2024 2023 2020 2019 2018 2017
Revenue N/C N/C N/C N/C 26 218 690 € 26 460 707 € 27 840 401 €
Net income 10 549 € 26 409 € 230 953 € 112 006 € 139 831 € 69 492 € 127 590 €
EBITDA N/C N/C N/C N/C 190 778 € 49 707 € 171 358 €
Net margin N/C N/C N/C N/C 0.5% 0.3% 0.5%

Revenue and income statement

In 2025, ETABLISSEMENTS BORNOT ET SERRE generates positive net income of 11 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 128 k€ -> 11 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

10 549 €

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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 0%. 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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2025) ?
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

11.356%

Asset age ratio (2025) ?
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

4.5%

Solvency indicators evolution
ETABLISSEMENTS BORNOT ET SERRE

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 4.71
Med: 28.32
Q3: 98.65
Excellent

In 2025, the debt ratio of ETABLISSEMENTS BORNOT ET ... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
11.36% 2025
2023
2024
2025
Q1: 21.32%
Med: 45.81%
Q3: 67.63%
Watch -8 pts over 3 years

In 2025, the financial autonomy of ETABLISSEMENTS BORNOT ET ... (11.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 111.18. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

111.182

Liquidity indicators evolution
ETABLISSEMENTS BORNOT ET SERRE

Sector positioning

Liquidity ratio
111.18 2025
2023
2024
2025
Q1: 177.97
Med: 297.13
Q3: 552.71
Watch -9 pts over 3 years

In 2025, the liquidity ratio of ETABLISSEMENTS BORNOT ET ... (111.18) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2025) ?
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 (2025) ?
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

0 j

Supplier credit (2025) ?
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

0 j

Inventory turnover (2025) ?
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 BORNOT ET SERRE

Positioning of ETABLISSEMENTS BORNOT ET SERRE in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 113 transactions of similar company sales in 2025, the value of ETABLISSEMENTS BORNOT ET SERRE is estimated at 44 995 € (range 14 353€ - 73 823€). 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 2025
113 transactions
14k€ 44k€ 73k€
44 995 € Range: 14 353€ - 73 823€
NAF 5 année 2025

Valuation method used

Net Income Multiple
10 549 € × 4.3x = 44 995 €
Range: 14 354€ - 73 823€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Commerce de voitures et de véhicules automobiles légers)

Compare ETABLISSEMENTS BORNOT ET SERRE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about ETABLISSEMENTS BORNOT ET SERRE

What is the revenue of ETABLISSEMENTS BORNOT ET SERRE ?

The revenue of ETABLISSEMENTS BORNOT ET SERRE in 2019 is 26.2 M€.

Is ETABLISSEMENTS BORNOT ET SERRE profitable?

Yes, ETABLISSEMENTS BORNOT ET SERRE generated a net profit of 11 k€ in 2025.

Where is the headquarters of ETABLISSEMENTS BORNOT ET SERRE ?

The headquarters of ETABLISSEMENTS BORNOT ET SERRE is located in COURNON-D'AUVERGNE (63800), in the department Puy-de-Dome.

Where to find the tax return of ETABLISSEMENTS BORNOT ET SERRE ?

The tax return of ETABLISSEMENTS BORNOT ET SERRE 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 BORNOT ET SERRE operate?

ETABLISSEMENTS BORNOT ET SERRE operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.