PORTERET-BEAULIEU INDUSTRIE : revenue, balance sheet and financial ratios

PORTERET-BEAULIEU INDUSTRIE is a French company founded 46 years ago, specialized in the sector Fabrication d'autres produits minéraux non métalliques n.c.a.. Based in BEZOUOTTE (21310), this company of category PME shows in 2023 a revenue of 12.7 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 - PORTERET-BEAULIEU INDUSTRIE (SIREN 318086188)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 12 683 010 € 12 425 158 € 12 799 425 € 10 274 384 € 11 880 630 € 12 536 328 € 11 927 542 €
Net income 2 136 379 € 2 255 599 € 2 388 302 € 1 498 000 € 1 990 431 € 1 972 307 € 1 890 930 €
EBITDA 3 263 137 € 3 406 758 € 3 754 167 € 2 361 866 € 3 126 588 € 3 285 686 € 2 997 517 €
Net margin 16.8% 18.2% 18.7% 14.6% 16.8% 15.7% 15.9%

Revenue and income statement

In 2023, PORTERET-BEAULIEU INDUSTRIE achieves revenue of 12.7 M€. Revenue is growing positively over 7 years (CAGR: +1.0%). Vs 2022: +2%. After deducting consumption (3.2 M€), gross margin stands at 9.5 M€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.3 M€, representing 25.7% of 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 2.1 M€, i.e. 16.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

12 683 010 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

9 493 647 €

EBITDA (2023) ?
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

3 263 137 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 173 139 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 136 379 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

25.7%

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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 70%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 17.3% 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 (2023) ?
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 (2023) ?
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

70.475%

Cash flow / Revenue (2023) ?
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

17.266%

Repayment capacity (2023) ?
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 (2023) ?
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

10.7%

Solvency indicators evolution
PORTERET-BEAULIEU INDUSTRIE

Sector positioning

Debt ratio
0.0 2023
2021
2022
2023
Q1: 0.0
Med: 11.64
Q3: 88.51
Excellent

In 2023, the debt ratio of PORTERET-BEAULIEU INDUSTRIE (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
70.47% 2023
2021
2022
2023
Q1: 8.91%
Med: 20.44%
Q3: 45.34%
Excellent

In 2023, the financial autonomy of PORTERET-BEAULIEU INDUSTRIE (70.5%) 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 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.07 years
Excellent

In 2023, the repayment capacity of PORTERET-BEAULIEU INDUSTRIE (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 315.89. 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 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2023) ?
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

315.895

Interest coverage (2023) ?
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

1.286

Liquidity indicators evolution
PORTERET-BEAULIEU INDUSTRIE

Sector positioning

Liquidity ratio
315.89 2023
2021
2022
2023
Q1: 98.21
Med: 138.44
Q3: 224.86
Excellent

In 2023, the liquidity ratio of PORTERET-BEAULIEU INDUSTRIE (315.89) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
1.29x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.67x
Q3: 6.56x
Good

In 2023, the interest coverage of PORTERET-BEAULIEU INDUSTRIE (1.3x) 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: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. The company must finance 6 days of gap between collections and payments. Inventory turnover is 69 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 71 days of revenue, i.e. 2.5 M€ to permanently finance.

Operating WCR (2023) ?
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

2 495 890 €

Customer credit (2023) ?
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

43 j

Supplier credit (2023) ?
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

37 j

Inventory turnover (2023) ?
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

69 j

WCR in days of revenue (2023) ?
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

71 j

WCR and payment terms evolution
PORTERET-BEAULIEU INDUSTRIE

Positioning of PORTERET-BEAULIEU INDUSTRIE in its sector

Comparison with sector Fabrication d'autres produits minéraux non métalliques n.c.a.

Valuation estimate

Based on 228 transactions of similar company sales (all years), the value of PORTERET-BEAULIEU INDUSTRIE is estimated at 3 774 294 € (range 1 326 411€ - 9 792 584€). With an EBITDA of 3 263 137€, the sector multiple of 1.5x is applied. The price/revenue ratio is 0.13x (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 2023
228 transactions
1326k€ 3774k€ 9792k€
3 774 294 € Range: 1 326 411€ - 9 792 584€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 263 137 € × 1.5x
Estimation 5 029 177 €
1 568 404€ - 13 021 297€
Revenue Multiple 30%
12 683 010 € × 0.13x
Estimation 1 624 597 €
1 120 721€ - 4 830 916€
Net Income Multiple 20%
2 136 379 € × 1.8x
Estimation 3 861 634 €
1 029 966€ - 9 163 308€
How is this estimate calculated?

This estimate is based on the analysis of 228 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 (Fabrication d'autres produits minéraux non métalliques n.c.a.)

Compare PORTERET-BEAULIEU INDUSTRIE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'autres produits minéraux non métalliques n.c.a.

Frequently asked questions about PORTERET-BEAULIEU INDUSTRIE

What is the revenue of PORTERET-BEAULIEU INDUSTRIE ?

The revenue of PORTERET-BEAULIEU INDUSTRIE in 2023 is 12.7 M€.

Is PORTERET-BEAULIEU INDUSTRIE profitable?

Yes, PORTERET-BEAULIEU INDUSTRIE generated a net profit of 2.1 M€ in 2023.

Where is the headquarters of PORTERET-BEAULIEU INDUSTRIE ?

The headquarters of PORTERET-BEAULIEU INDUSTRIE is located in BEZOUOTTE (21310), in the department Cote-d'Or.

Where to find the tax return of PORTERET-BEAULIEU INDUSTRIE ?

The tax return of PORTERET-BEAULIEU INDUSTRIE 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 PORTERET-BEAULIEU INDUSTRIE operate?

PORTERET-BEAULIEU INDUSTRIE operates in the sector Fabrication d'autres produits minéraux non métalliques n.c.a. (NAF code 23.99Z). See the 'Sector positioning' section above to compare the company with its competitors.