GROUPE BEST : revenue, balance sheet and financial ratios

GROUPE BEST is a French company founded 35 years ago, specialized in the sector Autres activités de soutien aux entreprises n.c.a.. Based in SAINT-GERMAIN-EN-LAYE (78100), this company of category PME shows in 2021 a revenue of 4.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - GROUPE BEST (SIREN 379631088)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 4 580 587 € 4 598 184 € 4 740 854 € 4 135 407 € 6 589 261 € 8 797 914 €
Net income 1 110 222 € 90 581 € 55 653 € -268 811 € -240 195 € 203 062 €
EBITDA 1 131 370 € 509 189 € 323 690 € -191 145 € -73 957 € 374 665 €
Net margin 24.2% 2.0% 1.2% -6.5% -3.6% 2.3%

Revenue and income statement

In 2021, GROUPE BEST achieves revenue of 4.6 M€. Revenue is declining over the period 2016-2021 (CAGR: -12.2%). Slight decline of -0% vs 2020. After deducting consumption (421 k€), gross margin stands at 4.2 M€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 24.7% of revenue. Positive scissor effect: EBITDA margin improves by +13.6 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.1 M€, i.e. 24.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 580 587 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 159 828 €

EBITDA (2021) ?
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

1 131 370 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 089 684 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 110 222 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

24.7%

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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 9%. 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 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 24.6% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

9.361%

Financial autonomy (2021) ?
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

9.802%

Cash flow / Revenue (2021) ?
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

24.642%

Repayment capacity (2021) ?
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

0.223

Asset age ratio (2021) ?
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

11.8%

Solvency indicators evolution
GROUPE BEST

Sector positioning

Debt ratio
9.36 2021
2019
2020
2021
Q1: 0.0
Med: 6.21
Q3: 69.03
Average +26 pts over 3 years

In 2021, the debt ratio of GROUPE BEST (9.36) 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
9.8% 2021
2019
2020
2021
Q1: 6.21%
Med: 33.6%
Q3: 66.27%
Average

In 2021, the financial autonomy of GROUPE BEST (9.8%) 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
0.22 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.51 years
Average +29 pts over 3 years

In 2021, the repayment capacity of GROUPE BEST (0.22) 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 87.41. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2021) ?
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

87.413

Interest coverage (2021) ?
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

0.217

Liquidity indicators evolution
GROUPE BEST

Sector positioning

Liquidity ratio
87.41 2021
2019
2020
2021
Q1: 120.14
Med: 209.97
Q3: 475.96
Average

In 2021, the liquidity ratio of GROUPE BEST (87.41) 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
0.22x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 0.56x
Good -15 pts over 3 years

In 2021, the interest coverage of GROUPE BEST (0.2x) 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: 390 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 650 days. Excellent situation: suppliers finance 260 days of the operating cycle (retail model). WCR is negative (-863 days): operations structurally generate cash. Notable WCR improvement over the period (-28%), freeing up cash.

Operating WCR (2021) ?
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

-10 980 308 €

Customer credit (2021) ?
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

390 j

Supplier credit (2021) ?
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

650 j

Inventory turnover (2021) ?
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 (2021) ?
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

-863 j

WCR and payment terms evolution
GROUPE BEST

Positioning of GROUPE BEST in its sector

Comparison with sector Autres activités de soutien aux entreprises n.c.a.

Valuation estimate

Based on 131 transactions of similar company sales (all years), the value of GROUPE BEST is estimated at 3 969 637 € (range 1 288 761€ - 7 813 217€). With an EBITDA of 1 131 370€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.36x (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.

Estimated enterprise value 2021
131 transactions
1288k€ 3969k€ 7813k€
3 969 637 € Range: 1 288 761€ - 7 813 217€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 131 370 € × 4.8x
Estimation 5 486 929 €
1 647 577€ - 9 439 185€
Revenue Multiple 30%
4 580 587 € × 0.36x
Estimation 1 633 497 €
815 848€ - 3 087 602€
Net Income Multiple 20%
1 110 222 € × 3.3x
Estimation 3 680 619 €
1 101 094€ - 10 836 720€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 (Autres activités de soutien aux entreprises n.c.a.)

Compare GROUPE BEST with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités de soutien aux entreprises n.c.a.

Frequently asked questions about GROUPE BEST

What is the revenue of GROUPE BEST ?

The revenue of GROUPE BEST in 2021 is 4.6 M€.

Is GROUPE BEST profitable?

Yes, GROUPE BEST generated a net profit of 1.1 M€ in 2021.

Where is the headquarters of GROUPE BEST ?

The headquarters of GROUPE BEST is located in SAINT-GERMAIN-EN-LAYE (78100), in the department Yvelines.

Where to find the tax return of GROUPE BEST ?

The tax return of GROUPE BEST 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 GROUPE BEST operate?

GROUPE BEST operates in the sector Autres activités de soutien aux entreprises n.c.a. (NAF code 82.99Z). See the 'Sector positioning' section above to compare the company with its competitors.