SALLE DE BAINS DES BERNARDINS : revenue, balance sheet and financial ratios

SALLE DE BAINS DES BERNARDINS is a French company founded 38 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in PARIS (75005), this company of category PME shows in 2019 a revenue of 148 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - SALLE DE BAINS DES BERNARDINS (SIREN 342291291)
Indicator 2019 2017 2014
Revenue 148 257 € 170 570 € 149 619 €
Net income -3 093 € 19 421 € -20 591 €
EBITDA -922 € 20 680 € 27 988 €
Net margin -2.1% 11.4% -13.8%

Revenue and income statement

In 2019, SALLE DE BAINS DES BERNARDINS achieves revenue of 148 k€. Activity remains stable over the period (CAGR: -0.2%). Significant drop of -13% vs 2017. After deducting consumption (49 k€), gross margin stands at 100 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -922 €, representing -0.6% of revenue. Warning negative scissor effect: despite revenue change (-13%), EBITDA varies by -104%, reducing margin by 12.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -3 k€ (-2.1% of revenue), which will impact equity.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

148 257 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

99 530 €

EBITDA (2019) ?
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

-922 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 175 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-3 093 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.6%

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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 22%. The balance between equity and debt is satisfactory.

Debt ratio (2019) ?
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 (2019) ?
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

21.678%

Cash flow / Revenue (2019) ?
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

-1.916%

Repayment capacity (2019) ?
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 (2019) ?
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

0.7%

Solvency indicators evolution
SALLE DE BAINS DES BERNARDINS

Sector positioning

Debt ratio
0.0 2019
2014
2017
2019
Q1: 0.14
Med: 23.66
Q3: 108.96
Excellent -14 pts over 3 years

In 2019, the debt ratio of SALLE DE BAINS DES BERNAR... (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
21.68% 2019
2014
2017
2019
Q1: 8.33%
Med: 33.18%
Q3: 59.31%
Average +21 pts over 3 years

In 2019, the financial autonomy of SALLE DE BAINS DES BERNAR... (21.7%) 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
0.0 years 2019
2014
2017
2019
Q1: 0.0 years
Med: 0.17 years
Q3: 2.87 years
Excellent

In 2019, the repayment capacity of SALLE DE BAINS DES BERNAR... (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 106.44. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

106.44

Interest coverage (2019) ?
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

0.0

Liquidity indicators evolution
SALLE DE BAINS DES BERNARDINS

Sector positioning

Liquidity ratio
106.44 2019
2014
2017
2019
Q1: 119.35
Med: 187.19
Q3: 320.65
Watch +20 pts over 3 years

In 2019, the liquidity ratio of SALLE DE BAINS DES BERNAR... (106.44) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2019
2014
2017
2019
Q1: 0.0x
Med: 0.0x
Q3: 3.24x
Average -25 pts over 3 years

In 2019, the interest coverage of SALLE DE BAINS DES BERNAR... (0.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 180 days. Excellent situation: suppliers finance 180 days of the operating cycle (retail model). Inventory turnover is 175 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 180 days of revenue, i.e. 74 k€ to permanently finance. Over 2014-2019, WCR increased by +50660%, requiring additional financing.

Operating WCR (2019) ?
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

74 134 €

Customer credit (2019) ?
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

0 j

Supplier credit (2019) ?
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

180 j

Inventory turnover (2019) ?
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

175 j

WCR in days of revenue (2019) ?
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

180 j

WCR and payment terms evolution
SALLE DE BAINS DES BERNARDINS

Positioning of SALLE DE BAINS DES BERNARDINS in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 93 transactions of similar company sales in 2019, the value of SALLE DE BAINS DES BERNARDINS is estimated at 29 921 € (range 15 765€ - 49 407€). The price/revenue ratio is 0.20x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2019
93 tx
15k€ 29k€ 49k€
29 921 € Range: 15 765€ - 49 407€
NAF 5 année 2019

Valuation method used

Revenue Multiple
148 257 € × 0.20x = 29 922 €
Range: 15 766€ - 49 408€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 93 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 (Commerce de détail d'autres équipements du foyer)

Compare SALLE DE BAINS DES BERNARDINS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about SALLE DE BAINS DES BERNARDINS

What is the revenue of SALLE DE BAINS DES BERNARDINS ?

The revenue of SALLE DE BAINS DES BERNARDINS in 2019 is 148 k€.

Is SALLE DE BAINS DES BERNARDINS profitable?

SALLE DE BAINS DES BERNARDINS recorded a net loss in 2019.

Where is the headquarters of SALLE DE BAINS DES BERNARDINS ?

The headquarters of SALLE DE BAINS DES BERNARDINS is located in PARIS (75005), in the department Paris.

Where to find the tax return of SALLE DE BAINS DES BERNARDINS ?

The tax return of SALLE DE BAINS DES BERNARDINS 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 SALLE DE BAINS DES BERNARDINS operate?

SALLE DE BAINS DES BERNARDINS operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.