ETS DANIEL BERNIER SAS : revenue, balance sheet and financial ratios

ETS DANIEL BERNIER SAS is a French company founded 51 years ago, specialized in the sector Préparation industrielle de produits à base de viande. Based in BRESSUIRE (79300), this company of category ETI shows in 2019 a revenue of 8.2 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 DANIEL BERNIER SAS (SIREN 304486897)
Indicator 2024 2023 2022 2019 2018 2017 2013
Revenue N/C N/C N/C 8 234 775 € 7 479 570 € 7 203 877 € 6 765 000 €
Net income 314 026 € 55 855 € 449 616 € 454 056 € 250 790 € 188 211 € 71 488 €
EBITDA N/C N/C N/C 900 532 € 658 592 € 496 752 € 350 832 €
Net margin N/C N/C N/C 5.5% 3.4% 2.6% 1.1%

Revenue and income statement

In 2024, ETS DANIEL BERNIER SAS generates positive net income of 314 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2013-2024: 71 k€ -> 314 k€.

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

314 026 €

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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 3%. 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 65%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

3.44%

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

65.365%

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

22.7%

Solvency indicators evolution
ETS DANIEL BERNIER SAS

Sector positioning

Debt ratio
3.44 2024
2022
2023
2024
Q1: 6.45
Med: 32.78
Q3: 90.97
Excellent

In 2024, the debt ratio of ETS DANIEL BERNIER SAS (3.44) 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
65.36% 2024
2022
2023
2024
Q1: 22.29%
Med: 47.18%
Q3: 63.72%
Excellent

In 2024, the financial autonomy of ETS DANIEL BERNIER SAS (65.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 151.68. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

151.684

Liquidity indicators evolution
ETS DANIEL BERNIER SAS

Sector positioning

Liquidity ratio
151.68 2024
2022
2023
2024
Q1: 131.3
Med: 205.86
Q3: 315.92
Average

In 2024, the liquidity ratio of ETS DANIEL BERNIER SAS (151.68) 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.

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: 484 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 264 days. The gap of 220 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

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

0 €

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

484 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

264 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

0 j

WCR and payment terms evolution
ETS DANIEL BERNIER SAS

Positioning of ETS DANIEL BERNIER SAS in its sector

Comparison with sector Préparation industrielle de produits à base de viande

Valuation estimate

Based on 108 transactions of similar company sales (all years), the value of ETS DANIEL BERNIER SAS is estimated at 1 369 860 € (range 484 991€ - 4 081 970€). 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 2024
108 transactions
484k€ 1369k€ 4081k€
1 369 860 € Range: 484 991€ - 4 081 970€
NAF 5 all-time

Valuation method used

Net Income Multiple
314 026 € × 4.4x = 1 369 860 €
Range: 484 992€ - 4 081 971€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 108 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 (Préparation industrielle de produits à base de viande)

Compare ETS DANIEL BERNIER SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Préparation industrielle de produits à base de viande

Frequently asked questions about ETS DANIEL BERNIER SAS

What is the revenue of ETS DANIEL BERNIER SAS ?

The revenue of ETS DANIEL BERNIER SAS in 2019 is 8.2 M€.

Is ETS DANIEL BERNIER SAS profitable?

Yes, ETS DANIEL BERNIER SAS generated a net profit of 314 k€ in 2024.

Where is the headquarters of ETS DANIEL BERNIER SAS ?

The headquarters of ETS DANIEL BERNIER SAS is located in BRESSUIRE (79300), in the department Deux-Sevres.

Where to find the tax return of ETS DANIEL BERNIER SAS ?

The tax return of ETS DANIEL BERNIER SAS 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 DANIEL BERNIER SAS operate?

ETS DANIEL BERNIER SAS operates in the sector Préparation industrielle de produits à base de viande (NAF code 10.13A). See the 'Sector positioning' section above to compare the company with its competitors.