SIREN : 318226974
SA BEYNEL ET FILS is a French company founded 46 years ago, specialized in the sector Hypermarchés. Based in GUJAN-MESTRAS (33470), this company of category ETI shows in 2025 a revenue of 61.4 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 61 423 252 € | 63 056 647 € | 61 763 097 € | 61 236 209 € | 58 207 333 € | 59 662 738 € | 57 844 861 € | 57 505 088 € | 63 891 845 € | 55 951 089 € | 59 222 474 € | 75 387 252 € |
| Net income | 1 916 871 € | 1 664 417 € | 963 429 € | 1 283 519 € | 2 229 838 € | 1 589 326 € | 1 779 985 € | 1 545 789 € | 973 514 € | 200 084 € | 584 578 € | 1 185 917 € |
| EBITDA | 2 165 570 € | 2 456 075 € | 2 496 062 € | 1 640 985 € | 1 712 555 € | 2 300 904 € | 1 091 012 € | 2 411 017 € | 1 516 784 € | 597 045 € | 1 189 631 € | 1 654 502 € |
| Net margin | 3.1% | 2.6% | 1.6% | 2.1% | 3.8% | 2.7% | 3.1% | 2.7% | 1.5% | 0.4% | 1.0% | 1.6% |
In 2025, SA BEYNEL ET FILS achieves revenue of 61.4 M€. Activity remains stable over the period (CAGR: -1.8%). Slight decline of -3% vs 2024. After deducting consumption (46.7 M€), gross margin stands at 14.7 M€, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.2 M€, representing 3.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.9 M€, i.e. 3.1% of revenue. This profit can be retained or distributed to shareholders.
61 423 252 €
14 725 467 €
2 165 570 €
1 935 381 €
1 916 871 €
3.5%
The debt ratio (= Financial debt / Equity x 100) stands at 49%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 46%. 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 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
48.901%
45.991%
3.794%
1.91
22.2%
In 2025, the debt ratio of SA BEYNEL ET FILS (48.90) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2025, the financial autonomy of SA BEYNEL ET FILS (46.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2025, the repayment capacity of SA BEYNEL ET FILS (1.91) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 238.23. 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 2.0x. Financial charges are adequately covered by operations.
238.228
2.024
In 2025, the liquidity ratio of SA BEYNEL ET FILS (238.23) 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.
In 2025, the interest coverage of SA BEYNEL ET FILS (2.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 63 days of revenue, i.e. 10.8 M€ to permanently finance. Over 2014-2025, WCR increased by +127%, requiring additional financing.
10 753 983 €
1 j
29 j
22 j
63 j
Based on 270 transactions of similar company sales in 2025, the value of SA BEYNEL ET FILS is estimated at 13 339 507 € (range 6 609 465€ - 23 871 701€). With an EBITDA of 2 165 570€, the sector multiple of 4.5x is applied. The price/revenue ratio is 0.33x (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.
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This estimate is based on the analysis of 270 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SA BEYNEL ET FILS with other companies in the same sector:
The revenue of SA BEYNEL ET FILS in 2025 is 61.4 M€.
Yes, SA BEYNEL ET FILS generated a net profit of 1.9 M€ in 2025.
The headquarters of SA BEYNEL ET FILS is located in GUJAN-MESTRAS (33470), in the department Gironde.
The tax return of SA BEYNEL ET FILS 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).
SA BEYNEL ET FILS operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.