ETS BERECIARTUA MATERIAUX : revenue, balance sheet and financial ratios

ETS BERECIARTUA MATERIAUX is a French company founded 29 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in ASCAIN (64310), this company of category PME shows in 2023 a revenue of 14.5 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 - ETS BERECIARTUA MATERIAUX (SIREN 410642854)
Indicator 2025 2024 2023 2022 2021 2020 2019 2017 2016
Revenue N/C N/C 14 532 649 € 15 523 909 € 13 189 289 € 10 677 900 € 10 949 426 € 10 980 873 € 11 044 782 €
Net income -183 485 € -118 621 € 148 569 € 320 788 € 396 968 € 154 951 € 109 115 € 86 615 € 86 680 €
EBITDA N/C N/C 478 663 € 665 121 € 830 051 € 419 560 € 392 538 € 300 792 € 324 314 €
Net margin N/C N/C 1.0% 2.1% 3.0% 1.5% 1.0% 0.8% 0.8%

Revenue and income statement

In 2025, ETS BERECIARTUA MATERIAUX records a net loss of 183 k€. This deficit will reduce equity on the balance sheet.

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

-183 485 €

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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 17%. 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 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

16.787%

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

50.31%

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

22.6%

Solvency indicators evolution
ETS BERECIARTUA MATERIAUX

Sector positioning

Debt ratio
16.79 2025
2023
2024
2025
Q1: 4.02
Med: 18.82
Q3: 55.96
Good -12 pts over 3 years

In 2025, the debt ratio of ETS BERECIARTUA MATERIAUX (16.79) 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
50.31% 2025
2023
2024
2025
Q1: 27.95%
Med: 47.12%
Q3: 63.87%
Good

In 2025, the financial autonomy of ETS BERECIARTUA MATERIAUX (50.3%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
3.36 years 2023
2023
Q1: 0.0 years
Med: 0.6 years
Q3: 2.59 years
Average

In 2023, the repayment capacity of ETS BERECIARTUA MATERIAUX (3.36) 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 197.23. 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

197.231

Liquidity indicators evolution
ETS BERECIARTUA MATERIAUX

Sector positioning

Liquidity ratio
197.23 2025
2023
2024
2025
Q1: 163.55
Med: 233.02
Q3: 362.64
Average -13 pts over 3 years

In 2025, the liquidity ratio of ETS BERECIARTUA MATERIAUX (197.23) 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
23.89x 2023
2023
Q1: 0.0x
Med: 1.23x
Q3: 6.21x
Excellent

In 2023, the interest coverage of ETS BERECIARTUA MATERIAUX (23.9x) 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.

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
ETS BERECIARTUA MATERIAUX

Positioning of ETS BERECIARTUA MATERIAUX in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Similar companies (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare ETS BERECIARTUA MATERIAUX with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about ETS BERECIARTUA MATERIAUX

What is the revenue of ETS BERECIARTUA MATERIAUX ?

The revenue of ETS BERECIARTUA MATERIAUX in 2023 is 14.5 M€.

Is ETS BERECIARTUA MATERIAUX profitable?

ETS BERECIARTUA MATERIAUX recorded a net loss in 2025.

Where is the headquarters of ETS BERECIARTUA MATERIAUX ?

The headquarters of ETS BERECIARTUA MATERIAUX is located in ASCAIN (64310), in the department Pyrenees-Atlantiques.

Where to find the tax return of ETS BERECIARTUA MATERIAUX ?

The tax return of ETS BERECIARTUA MATERIAUX 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 ETS BERECIARTUA MATERIAUX operate?

ETS BERECIARTUA MATERIAUX operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.