ETS BERNARD BRISARD ET FILS : revenue, balance sheet and financial ratios

ETS BERNARD BRISARD ET FILS is a French company founded 48 years ago, specialized in the sector Fabrication de structures métalliques et de parties de structures. Based in MANTOCHE (70100), this company of category PME shows in 2024 a revenue of 12.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - ETS BERNARD BRISARD ET FILS (SIREN 324895424)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 12 404 166 € 12 094 837 € 12 934 115 € 9 255 078 € 10 442 729 € 11 071 073 € 9 652 587 € 9 291 982 € 8 839 809 €
Net income 1 086 554 € 1 076 003 € 700 008 € 432 063 € 927 952 € 713 840 € 329 399 € 454 452 € 348 666 €
EBITDA 1 642 550 € 1 635 826 € 1 125 751 € 798 273 € 1 538 233 € 1 147 803 € 606 120 € 857 987 € 662 042 €
Net margin 8.8% 8.9% 5.4% 4.7% 8.9% 6.4% 3.4% 4.9% 3.9%

Revenue and income statement

In 2024, ETS BERNARD BRISARD ET FILS achieves revenue of 12.4 M€. Revenue is growing positively over 9 years (CAGR: +4.3%). Vs 2023: +3%. After deducting consumption (5.1 M€), gross margin stands at 7.3 M€, i.e. a rate of 59%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.6 M€, representing 13.2% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.1 M€, i.e. 8.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

12 404 166 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

7 336 728 €

EBITDA (2024) ?
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

1 642 550 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 438 329 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 086 554 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.2%

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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 68%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

68.124%

Financial autonomy (2024) ?
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

36.665%

Cash flow / Revenue (2024) ?
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

10.217%

Repayment capacity (2024) ?
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

1.764

Asset age ratio (2024) ?
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

28.4%

Solvency indicators evolution
ETS BERNARD BRISARD ET FILS

Sector positioning

Debt ratio
68.12 2024
2022
2023
2024
Q1: 6.02
Med: 21.48
Q3: 63.73
Average +5 pts over 3 years

In 2024, the debt ratio of ETS BERNARD BRISARD ET FILS (68.12) 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
36.66% 2024
2022
2023
2024
Q1: 26.51%
Med: 45.66%
Q3: 61.6%
Average

In 2024, the financial autonomy of ETS BERNARD BRISARD ET FILS (36.7%) 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
1.76 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.73 years
Q3: 2.18 years
Average

In 2024, the repayment capacity of ETS BERNARD BRISARD ET FILS (1.76) 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 291.05. 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 4.2x. Financial charges are adequately covered by operations.

Liquidity ratio (2024) ?
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

291.045

Interest coverage (2024) ?
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

4.174

Liquidity indicators evolution
ETS BERNARD BRISARD ET FILS

Sector positioning

Liquidity ratio
291.05 2024
2022
2023
2024
Q1: 167.49
Med: 240.93
Q3: 341.44
Good

In 2024, the liquidity ratio of ETS BERNARD BRISARD ET FILS (291.05) 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
4.17x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.53x
Q3: 6.1x
Good +21 pts over 3 years

In 2024, the interest coverage of ETS BERNARD BRISARD ET FILS (4.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 69 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 87 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 96 days of revenue, i.e. 3.3 M€ to permanently finance. Over 2016-2024, WCR increased by +59%, requiring additional financing.

Operating WCR (2024) ?
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

3 314 641 €

Customer credit (2024) ?
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

50 j

Supplier credit (2024) ?
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

69 j

Inventory turnover (2024) ?
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

87 j

WCR in days of revenue (2024) ?
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

96 j

WCR and payment terms evolution
ETS BERNARD BRISARD ET FILS

Positioning of ETS BERNARD BRISARD ET FILS in its sector

Comparison with sector Fabrication de structures métalliques et de parties de structures

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of ETS BERNARD BRISARD ET FILS is estimated at 1 746 776 € (range 1 102 055€ - 4 096 612€). With an EBITDA of 1 642 550€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.13x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
56 tx
1102k€ 1746k€ 4096k€
1 746 776 € Range: 1 102 055€ - 4 096 612€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 642 550 € × 1.0x
Estimation 1 703 095 €
1 093 518€ - 3 931 106€
Revenue Multiple 30%
12 404 166 € × 0.13x
Estimation 1 596 773 €
842 394€ - 2 027 361€
Net Income Multiple 20%
1 086 554 € × 1.9x
Estimation 2 080 983 €
1 512 889€ - 7 614 255€
How is this estimate calculated?

This estimate is based on the analysis of 56 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 (Fabrication de structures métalliques et de parties de structures)

Compare ETS BERNARD BRISARD ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de structures métalliques et de parties de structures

Frequently asked questions about ETS BERNARD BRISARD ET FILS

What is the revenue of ETS BERNARD BRISARD ET FILS ?

The revenue of ETS BERNARD BRISARD ET FILS in 2024 is 12.4 M€.

Is ETS BERNARD BRISARD ET FILS profitable?

Yes, ETS BERNARD BRISARD ET FILS generated a net profit of 1.1 M€ in 2024.

Where is the headquarters of ETS BERNARD BRISARD ET FILS ?

The headquarters of ETS BERNARD BRISARD ET FILS is located in MANTOCHE (70100), in the department Haute-Saone.

Where to find the tax return of ETS BERNARD BRISARD ET FILS ?

The tax return of ETS BERNARD BRISARD 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 ETS BERNARD BRISARD ET FILS operate?

ETS BERNARD BRISARD ET FILS operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.