PARTENAIRE BUREAUTIQUE : revenue, balance sheet and financial ratios

PARTENAIRE BUREAUTIQUE is a French company founded 48 years ago, specialized in the sector Réparation d'ordinateurs et d'équipements périphériques. Based in MONTPELLIER (34000), this company of category ETI shows in 2024 a revenue of 22.8 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 - PARTENAIRE BUREAUTIQUE (SIREN 311916639)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 22 750 462 € 22 224 369 € 22 433 136 € 18 356 436 € 17 571 886 € 21 387 117 € 19 917 013 € 17 853 767 € 18 537 686 €
Net income 257 334 € 639 952 € 678 112 € 436 834 € 532 695 € 254 206 € 402 727 € 69 576 € 191 617 €
EBITDA 1 601 468 € 2 142 956 € 1 769 281 € 2 662 657 € 3 070 944 € 3 197 614 € 3 112 145 € 2 076 049 € 3 017 113 €
Net margin 1.1% 2.9% 3.0% 2.4% 3.0% 1.2% 2.0% 0.4% 1.0%

Revenue and income statement

In 2024, PARTENAIRE BUREAUTIQUE achieves revenue of 22.8 M€. Revenue is growing positively over 9 years (CAGR: +2.6%). Vs 2023: +2%. After deducting consumption (12.3 M€), gross margin stands at 10.4 M€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.6 M€, representing 7.0% of revenue. Warning negative scissor effect: despite revenue change (+2%), EBITDA varies by -25%, reducing margin by 2.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 257 k€, i.e. 1.1% 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

22 750 462 €

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

10 418 404 €

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

1 601 468 €

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

70 420 €

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

257 334 €

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

7.0%

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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 0%. 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 63%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 1.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.0%

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

63.18%

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

1.326%

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

0.0

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

58.3%

Solvency indicators evolution
PARTENAIRE BUREAUTIQUE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 7.17
Q3: 40.14
Excellent

In 2024, the debt ratio of PARTENAIRE BUREAUTIQUE (0.00) 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
63.18% 2024
2022
2023
2024
Q1: 5.67%
Med: 30.8%
Q3: 56.59%
Excellent

In 2024, the financial autonomy of PARTENAIRE BUREAUTIQUE (63.2%) 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.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.93 years
Excellent

In 2024, the repayment capacity of PARTENAIRE BUREAUTIQUE (0.00) 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 289.88. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

289.883

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

0.046

Liquidity indicators evolution
PARTENAIRE BUREAUTIQUE

Sector positioning

Liquidity ratio
289.88 2024
2022
2023
2024
Q1: 126.14
Med: 205.66
Q3: 395.91
Good +5 pts over 3 years

In 2024, the liquidity ratio of PARTENAIRE BUREAUTIQUE (289.88) 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
0.05x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.34x
Good

In 2024, the interest coverage of PARTENAIRE BUREAUTIQUE (0.1x) 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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 162 days of revenue, i.e. 10.2 M€ to permanently finance.

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

10 232 475 €

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

47 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

53 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

16 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

162 j

WCR and payment terms evolution
PARTENAIRE BUREAUTIQUE

Positioning of PARTENAIRE BUREAUTIQUE in its sector

Comparison with sector Réparation d'ordinateurs et d'équipements périphériques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (42 transactions). This range of 1 210 666€ to 5 439 066€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1210k€ 2989k€ 5439k€
2 989 241 € Range: 1 210 666€ - 5 439 066€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 42 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 (Réparation d'ordinateurs et d'équipements périphériques)

Compare PARTENAIRE BUREAUTIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation d'ordinateurs et d'équipements périphériques

Frequently asked questions about PARTENAIRE BUREAUTIQUE

What is the revenue of PARTENAIRE BUREAUTIQUE ?

The revenue of PARTENAIRE BUREAUTIQUE in 2024 is 22.8 M€.

Is PARTENAIRE BUREAUTIQUE profitable?

Yes, PARTENAIRE BUREAUTIQUE generated a net profit of 257 k€ in 2024.

Where is the headquarters of PARTENAIRE BUREAUTIQUE ?

The headquarters of PARTENAIRE BUREAUTIQUE is located in MONTPELLIER (34000), in the department Herault.

Where to find the tax return of PARTENAIRE BUREAUTIQUE ?

The tax return of PARTENAIRE BUREAUTIQUE 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 PARTENAIRE BUREAUTIQUE operate?

PARTENAIRE BUREAUTIQUE operates in the sector Réparation d'ordinateurs et d'équipements périphériques (NAF code 95.11Z). See the 'Sector positioning' section above to compare the company with its competitors.