Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1989-10-01 (36 years)Status: ActiveBusiness sector: Travaux de couverture par élémentsLocation: FOUCARMONT (76340), Seine-Maritime
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
SAS BEHAIS ET FILS : revenue, balance sheet and financial ratios
SAS BEHAIS ET FILS is a French company
founded 36 years ago,
specialized in the sector Travaux de couverture par éléments.
Based in FOUCARMONT (76340),
this company of category PME
shows in 2017 a revenue of 945 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SAS BEHAIS ET FILS (SIREN 950619338)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
945 120 €
Net income
50 133 €
29 043 €
33 948 €
32 945 €
52 175 €
99 943 €
-2 552 €
62 703 €
89 248 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
124 718 €
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
9.4%
Revenue and income statement
In 2025, SAS BEHAIS ET FILS generates positive net income of 50 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 89 k€ -> 50 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
50 133 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 29%. 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 64%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
28.589%
Financial autonomy (2025)
?
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
63.908%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
15.181
16.383
28.077
10.346
12.901
12.505
26.807
28.78
28.589
Financial autonomy
71.661
72.302
62.47
71.079
72.462
75.493
63.743
53.853
63.908
Repayment capacity
0.495
None
None
None
None
None
None
None
None
Cash flow / Revenue
11.048%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
28.592025
2023
2024
2025
Q1: 5.69
Med: 19.61
Q3: 43.14
Average+8 pts over 3 years
In 2025, the debt ratio of SAS BEHAIS ET FILS (28.59) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
63.91%2025
2023
2024
2025
Q1: 30.43%
Med: 48.54%
Q3: 62.95%
Excellent
In 2025, the financial autonomy of SAS BEHAIS ET FILS (63.9%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 501.77. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
501.775
Liquidity indicators evolution SAS BEHAIS ET FILS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
442.801
489.5
352.302
400.553
483.168
570.569
467.761
300.707
501.775
Interest coverage
0.298
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
501.772025
2023
2024
2025
Q1: 163.54
Med: 225.32
Q3: 328.83
Excellent
In 2025, the liquidity ratio of SAS BEHAIS ET FILS (501.77) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2025)
?
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
0 €
Customer credit (2025)
?
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 (2025)
?
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
0 j
Inventory turnover (2025)
?
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
0 j
WCR and payment terms evolution SAS BEHAIS ET FILS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
111 600 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
18
0
0
0
0
0
0
0
0
Customer payment term (days)
32
0
0
0
0
0
0
0
0
Supplier payment term (days)
14
0
0
0
0
0
0
0
0
Positioning of SAS BEHAIS ET FILS in its sector
Comparison with sector Travaux de couverture par éléments
Valuation estimate
Based on 113 transactions of similar company sales
(all years),
the value of SAS BEHAIS ET FILS is estimated at
135 279 €
(range 68 667€ - 240 395€).
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 value2025
113 transactions
68k€135k€240k€
135 279 €Range: 68 667€ - 240 395€
NAF 5 all-time
Valuation method used
Net Income Multiple
50 133 €
×
2.7x
=135 279 €
Range: 68 668€ - 240 396€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 113 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 (Travaux de couverture par éléments)
Compare SAS BEHAIS ET FILS with other companies in the same sector:
Frequently asked questions about SAS BEHAIS ET FILS
What is the revenue of SAS BEHAIS ET FILS ?
The revenue of SAS BEHAIS ET FILS in 2017 is 945 k€.
Is SAS BEHAIS ET FILS profitable?
Yes, SAS BEHAIS ET FILS generated a net profit of 50 k€ in 2025.
Where is the headquarters of SAS BEHAIS ET FILS ?
The headquarters of SAS BEHAIS ET FILS is located in FOUCARMONT (76340), in the department Seine-Maritime.
Where to find the tax return of SAS BEHAIS ET FILS ?
The tax return of SAS BEHAIS 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).
In which sector does SAS BEHAIS ET FILS operate?
SAS BEHAIS ET FILS operates in the sector Travaux de couverture par éléments (NAF code 43.91B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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