SARL BERTRAND : revenue, balance sheet and financial ratios

SARL BERTRAND is a French company founded 23 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in VERN-SUR-SEICHE (35770), this company of category PME shows in 2022 a revenue of 306 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SARL BERTRAND (SIREN 444848584)
Indicator 2022 2021 2018 2016 2015
Revenue 306 160 € 367 087 € 84 685 € 333 260 € 308 690 €
Net income -6 286 € -1 046 € 40 751 € -95 079 € -17 664 €
EBITDA 3 482 € 15 204 € -280 493 € -7 486 € -18 607 €
Net margin -2.1% -0.3% 48.1% -28.5% -5.7%

Revenue and income statement

In 2022, SARL BERTRAND achieves revenue of 306 k€. Activity remains stable over the period (CAGR: -0.1%). Significant drop of -17% vs 2021. After deducting consumption (155 k€), gross margin stands at 152 k€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3 k€, representing 1.1% of revenue. Warning negative scissor effect: despite revenue change (-17%), EBITDA varies by -77%, reducing margin by 3.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -6 k€ (-2.1% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

306 160 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

151 617 €

EBITDA (2022) ?
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

3 482 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-5 449 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-6 286 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.1%

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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 17%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 25.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

17.038%

Financial autonomy (2022) ?
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

12.841%

Cash flow / Revenue (2022) ?
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

0.363%

Repayment capacity (2022) ?
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

25.672

Asset age ratio (2022) ?
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

43.8%

Solvency indicators evolution
SARL BERTRAND

Sector positioning

Debt ratio
17.04 2022
2018
2021
2022
Q1: 5.78
Med: 34.81
Q3: 103.8
Good -25 pts over 3 years

In 2022, the debt ratio of SARL BERTRAND (17.04) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
12.84% 2022
2018
2021
2022
Q1: 19.46%
Med: 40.48%
Q3: 59.7%
Average -10 pts over 3 years

In 2022, the financial autonomy of SARL BERTRAND (12.8%) 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
25.67 years 2022
2018
2021
2022
Q1: 0.0 years
Med: 0.88 years
Q3: 3.06 years
Watch +10 pts over 3 years

In 2022, the repayment capacity of SARL BERTRAND (25.67) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 303.31. 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 21.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

303.307

Interest coverage (2022) ?
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

21.568

Liquidity indicators evolution
SARL BERTRAND

Sector positioning

Liquidity ratio
303.31 2022
2018
2021
2022
Q1: 136.95
Med: 204.24
Q3: 300.21
Excellent

In 2022, the liquidity ratio of SARL BERTRAND (303.31) 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
21.57x 2022
2018
2021
2022
Q1: 0.0x
Med: 0.82x
Q3: 3.72x
Excellent +50 pts over 3 years

In 2022, the interest coverage of SARL BERTRAND (21.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 12 days of revenue, i.e. 10 k€ to permanently finance. Notable WCR improvement over the period (-42%), freeing up cash.

Operating WCR (2022) ?
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

10 158 €

Customer credit (2022) ?
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

18 j

Supplier credit (2022) ?
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

23 j

Inventory turnover (2022) ?
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

14 j

WCR in days of revenue (2022) ?
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

12 j

WCR and payment terms evolution
SARL BERTRAND

Positioning of SARL BERTRAND in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 130 transactions of similar company sales in 2022, the value of SARL BERTRAND is estimated at 43 742 € (range 24 062€ - 87 048€). With an EBITDA of 3 482€, the sector multiple of 3.9x is applied. The price/revenue ratio is 0.31x (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 2022
130 transactions
24k€ 43k€ 87k€
43 742 € Range: 24 062€ - 87 048€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 482 € × 3.9x
Estimation 13 409 €
7 030€ - 25 856€
Revenue Multiple 30%
306 160 € × 0.31x
Estimation 94 296 €
52 451€ - 189 035€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 130 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 (Entretien et réparation de véhicules automobiles légers)

Compare SARL BERTRAND with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about SARL BERTRAND

What is the revenue of SARL BERTRAND ?

The revenue of SARL BERTRAND in 2022 is 306 k€.

Is SARL BERTRAND profitable?

SARL BERTRAND recorded a net loss in 2022.

Where is the headquarters of SARL BERTRAND ?

The headquarters of SARL BERTRAND is located in VERN-SUR-SEICHE (35770), in the department Ille-et-Vilaine.

Where to find the tax return of SARL BERTRAND ?

The tax return of SARL BERTRAND 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 SARL BERTRAND operate?

SARL BERTRAND operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.