Employees: NN (None)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2007-10-01 (18 years)Status: ActiveBusiness sector: Travaux de plâtrerieLocation: CHAILLY-SUR-ARMANCON (21320), Cote-d'Or
EURL BORNET CHRISTIAN : revenue, balance sheet and financial ratios
EURL BORNET CHRISTIAN is a French company
founded 18 years ago,
specialized in the sector Travaux de plâtrerie.
Based in CHAILLY-SUR-ARMANCON (21320),
this company of category PME
shows in 2019 a revenue of 47 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - EURL BORNET CHRISTIAN (SIREN 500103205)
Indicator
2019
2018
2016
Revenue
47 178 €
50 991 €
51 773 €
Net income
-972 €
-2 589 €
4 753 €
EBITDA
27 €
-2 480 €
5 963 €
Net margin
-2.1%
-5.1%
9.2%
Revenue and income statement
In 2019, EURL BORNET CHRISTIAN achieves revenue of 47 k€. Activity remains stable over the period (CAGR: -3.1%). Slight decline of -7% vs 2018. After deducting consumption (16 k€), gross margin stands at 31 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 27 €, representing 0.1% of revenue. Positive scissor effect: EBITDA margin improves by +4.9 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -972 € (-2.1% of revenue), which will impact equity.
Revenue (2019)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
47 178 €
Gross margin (2019)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
31 446 €
EBITDA (2019)
?
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
27 €
EBIT (2019)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-873 €
Net income (2019)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-972 €
EBITDA margin (2019)
?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
0.1%
Loading income statement...
Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 6%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2019)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
5.875%
Financial autonomy (2019)
?
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
3.162%
Cash flow / Revenue (2019)
?
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
-0.153%
Repayment capacity (2019)
?
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
-8.375
Asset age ratio (2019)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution EURL BORNET CHRISTIAN
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2018
2019
Debt ratio
122.461
125.717
5.875
Financial autonomy
39.591
46.099
3.162
Repayment capacity
0.0
-1.705
-8.375
Cash flow / Revenue
11.676%
-4.832%
-0.153%
Sector positioning
Debt ratio
5.882019
2016
2018
2019
Q1: 0.69
Med: 12.23
Q3: 44.62
Good-39 pts over 3 years
In 2019, the debt ratio of EURL BORNET CHRISTIAN (5.88) 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
3.16%2019
2016
2018
2019
Q1: 5.41%
Med: 27.75%
Q3: 49.63%
Average-40 pts over 3 years
In 2019, the financial autonomy of EURL BORNET CHRISTIAN (3.2%) 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
-8.38 years2019
2016
2018
2019
Q1: 0.0 years
Med: 0.02 years
Q3: 0.76 years
Excellent
In 2019, the repayment capacity of EURL BORNET CHRISTIAN (-8.38) 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 182.28. 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 74.1x. Operating income very largely covers interest expenses: high safety margin.
Liquidity ratio (2019)
?
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
182.285
Interest coverage (2019)
?
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
74.074
Liquidity indicators evolution EURL BORNET CHRISTIAN
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2018
2019
Liquidity ratio
136.575
169.735
182.285
Interest coverage
0.151
-0.04
74.074
Sector positioning
Liquidity ratio
182.282019
2016
2018
2019
Q1: 135.61
Med: 186.59
Q3: 278.2
Average+18 pts over 3 years
In 2019, the liquidity ratio of EURL BORNET CHRISTIAN (182.28) 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
74.07x2019
2016
2018
2019
Q1: 0.0x
Med: 0.2x
Q3: 2.51x
Excellent+25 pts over 3 years
In 2019, the interest coverage of EURL BORNET CHRISTIAN (74.1x) 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: 74 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. The company must finance 22 days of gap between collections and payments. Overall, WCR represents 24 days of revenue, i.e. 3 k€ to permanently finance. Over 2016-2019, WCR increased by +142%, requiring additional financing.
Operating WCR (2019)
?
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
3 164 €
Customer credit (2019)
?
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
74 j
Supplier credit (2019)
?
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
52 j
Inventory turnover (2019)
?
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 in days of revenue (2019)
?
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
24 j
WCR and payment terms evolution EURL BORNET CHRISTIAN
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2018
2019
Operating WCR
-7 551 €
-1 289 €
3 164 €
Inventory turnover (days)
0
0
0
Customer payment term (days)
24
48
74
Supplier payment term (days)
54
52
52
Positioning of EURL BORNET CHRISTIAN in its sector
Comparison with sector Travaux de plâtrerie
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (46 transactions).
This range of 1 698€ to 5 675€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2019
Indicative
1k€3k€5k€
3 759 €Range: 1 698€ - 5 675€
NAF 4 année 2019
Aggregated at NAF sub-class level
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 46 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 (Travaux de plâtrerie)
Compare EURL BORNET CHRISTIAN with other companies in the same sector:
Frequently asked questions about EURL BORNET CHRISTIAN
What is the revenue of EURL BORNET CHRISTIAN ?
The revenue of EURL BORNET CHRISTIAN in 2019 is 47 k€.
Is EURL BORNET CHRISTIAN profitable?
EURL BORNET CHRISTIAN recorded a net loss in 2019.
Where is the headquarters of EURL BORNET CHRISTIAN ?
The headquarters of EURL BORNET CHRISTIAN is located in CHAILLY-SUR-ARMANCON (21320), in the department Cote-d'Or.
Where to find the tax return of EURL BORNET CHRISTIAN ?
The tax return of EURL BORNET CHRISTIAN 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 EURL BORNET CHRISTIAN operate?
EURL BORNET CHRISTIAN operates in the sector Travaux de plâtrerie (NAF code 43.31Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
Rotate your phone to landscape mode to view the chart