GROUPE BERGER FINANCES : revenue, balance sheet and financial ratios

In 2025, GROUPE BERGER FINANCES achieves revenue of 754 k€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +23.7%. Significant drop of -16% vs 2024. After deducting consumption (0 €), gross margin stands at 754 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 135 k€, representing 17.9% of revenue. Warning negative scissor effect: despite revenue change (-16%), EBITDA varies by -48%, reducing margin by 10.8 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 128 k€, i.e. 17.0% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 22%. 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 79%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 24.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 1532.29. 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 15.5x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 135 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 178 days. Excellent situation: suppliers finance 43 days of the operating cycle (retail model). Overall, WCR represents 192 days of revenue, i.e. 403 k€ to permanently finance. Over 2017-2025, WCR increased by +85%, requiring additional financing.

Based on 54 transactions of similar company sales in 2025, the value of GROUPE BERGER FINANCES is estimated at 285 846 € (range 120 691€ - 478 256€). With an EBITDA of 135 037€, the sector multiple of 1.1x is applied. The price/revenue ratio is 0.63x (in line with sector norms). 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.