SAS BENSSI : revenue, balance sheet and financial ratios

SAS BENSSI is a French company founded 7 years ago, specialized in the sector Activités des centres de culture physique. Based in TOULON (83200), this company of category PME shows in 2022 a revenue of 101 k€. 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 - SAS BENSSI (SIREN 848607503)
Indicator 2022 2021
Revenue 101 167 € 32 271 €
Net income -50 128 € -10 771 €
EBITDA -29 976 € -5 375 €
Net margin -49.5% -33.4%

Revenue and income statement

In 2022, SAS BENSSI achieves revenue of 101 k€. Vs 2021, growth of +213% (32 k€ -> 101 k€). After deducting consumption (0 €), gross margin stands at 101 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -30 k€, representing -29.6% of revenue. Warning negative scissor effect: despite revenue change (+213%), EBITDA varies by -458%, reducing margin by 13.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -50 k€ (-49.5% 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

101 167 €

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

101 167 €

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

-29 976 €

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

-46 907 €

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

-50 128 €

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

-35.4%

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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 -157%. 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 124%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

-156.714%

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

123.78%

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

-38.818%

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

-2.514

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

53.5%

Solvency indicators evolution
SAS BENSSI

Sector positioning

Debt ratio
-156.71 2022
2021
2022
Q1: -173.47
Med: 17.29
Q3: 223.85
Good

In 2022, the debt ratio of SAS BENSSI (-156.71) 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
123.78% 2022
2021
2022
Q1: -6.98%
Med: 18.75%
Q3: 51.92%
Excellent

In 2022, the financial autonomy of SAS BENSSI (123.8%) 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
-2.51 years 2022
2021
2022
Q1: -1.63 years
Med: 0.79 years
Q3: 4.51 years
Excellent +23 pts over 2 years

In 2022, the repayment capacity of SAS BENSSI (-2.51) 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 44.14. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

44.139

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

-10.745

Liquidity indicators evolution
SAS BENSSI

Sector positioning

Liquidity ratio
44.14 2022
2021
2022
Q1: 41.32
Med: 101.08
Q3: 234.31
Average -36 pts over 2 years

In 2022, the liquidity ratio of SAS BENSSI (44.14) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-10.74x 2022
2021
2022
Q1: 0.0x
Med: 1.02x
Q3: 5.72x
Watch

In 2022, the interest coverage of SAS BENSSI (-10.7x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 138 days. Excellent situation: suppliers finance 110 days of the operating cycle (retail model). WCR is negative (-94 days): operations structurally generate 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

-26 424 €

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

28 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

138 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

0 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

-94 j

WCR and payment terms evolution
SAS BENSSI

Positioning of SAS BENSSI in its sector

Comparison with sector Activités des centres de culture physique

Valuation estimate

Based on 57 transactions of similar company sales (all years), the value of SAS BENSSI is estimated at 72 677 € (range 48 592€ - 114 672€). The price/revenue ratio is 0.72x (in line with sector norms). 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 2022
57 tx
48k€ 72k€ 114k€
72 677 € Range: 48 592€ - 114 672€
NAF 5 all-time

Valuation method used

Revenue Multiple
101 167 € × 0.72x = 72 677 €
Range: 48 592€ - 114 673€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 57 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 (Activités des centres de culture physique)

Compare SAS BENSSI with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des centres de culture physique

Frequently asked questions about SAS BENSSI

What is the revenue of SAS BENSSI ?

The revenue of SAS BENSSI in 2022 is 101 k€.

Is SAS BENSSI profitable?

SAS BENSSI recorded a net loss in 2022.

Where is the headquarters of SAS BENSSI ?

The headquarters of SAS BENSSI is located in TOULON (83200), in the department Var.

Where to find the tax return of SAS BENSSI ?

The tax return of SAS BENSSI 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 BENSSI operate?

SAS BENSSI operates in the sector Activités des centres de culture physique (NAF code 93.13Z). See the 'Sector positioning' section above to compare the company with its competitors.