SAS BERNAUD : revenue, balance sheet and financial ratios

SAS BERNAUD is a French company founded 21 years ago, specialized in the sector Collecte et traitement des eaux usées. Based in SAINT-MANDE-SUR-BREDOIRE (17470), this company of category PME shows in 2021 a revenue of 1.5 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

Financial history - SAS BERNAUD (SIREN 479180002)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 1 480 590 € 1 109 016 € 993 804 € 905 710 € 829 502 € N/C
Net income 198 923 € 181 239 € 133 134 € 145 328 € 57 934 € 65 997 € 40 386 € 53 474 € 25 358 €
EBITDA N/C N/C N/C 361 644 € 137 410 € 144 400 € 98 524 € 93 582 € N/C
Net margin N/C N/C N/C 9.8% 5.2% 6.6% 4.5% 6.4% N/C

Revenue and income statement

In 2024, SAS BERNAUD generates positive net income of 199 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 25 k€ -> 199 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

198 923 €

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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 117%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

117.07%

Financial autonomy (2024) ?
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

31.434%

Asset age ratio (2024) ?
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

44.6%

Solvency indicators evolution
SAS BERNAUD

Sector positioning

Debt ratio
117.07 2024
2022
2023
2024
Q1: 1.07
Med: 21.28
Q3: 69.04
Watch

In 2024, the debt ratio of SAS BERNAUD (117.07) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
31.43% 2024
2022
2023
2024
Q1: 15.57%
Med: 39.67%
Q3: 57.18%
Average -9 pts over 3 years

In 2024, the financial autonomy of SAS BERNAUD (31.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 159.91. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

159.915

Liquidity indicators evolution
SAS BERNAUD

Sector positioning

Liquidity ratio
159.91 2024
2022
2023
2024
Q1: 120.31
Med: 188.45
Q3: 284.02
Average -6 pts over 3 years

In 2024, the liquidity ratio of SAS BERNAUD (159.91) 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.

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: 419 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1418 days. Excellent situation: suppliers finance 999 days of the operating cycle (retail model).

Operating WCR (2024) ?
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 (2024) ?
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

419 j

Supplier credit (2024) ?
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

1418 j

Inventory turnover (2024) ?
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 BERNAUD

Positioning of SAS BERNAUD in its sector

Comparison with sector Collecte et traitement des eaux usées

Valuation estimate

Based on 84 transactions of similar company sales (all years), the value of SAS BERNAUD is estimated at 382 659 € (range 119 851€ - 2 054 356€). 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 2024
84 tx
119k€ 382k€ 2054k€
382 659 € Range: 119 851€ - 2 054 356€
NAF 5 all-time

Valuation method used

Net Income Multiple
198 923 € × 1.9x = 382 660 €
Range: 119 851€ - 2 054 356€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 84 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 (Collecte et traitement des eaux usées)

Compare SAS BERNAUD with other companies in the same sector:

Voir toutes les statistiques du secteur Collecte et traitement des eaux usées

Frequently asked questions about SAS BERNAUD

What is the revenue of SAS BERNAUD ?

The revenue of SAS BERNAUD in 2021 is 1.5 M€.

Is SAS BERNAUD profitable?

Yes, SAS BERNAUD generated a net profit of 199 k€ in 2024.

Where is the headquarters of SAS BERNAUD ?

The headquarters of SAS BERNAUD is located in SAINT-MANDE-SUR-BREDOIRE (17470), in the department Charente-Maritime.

Where to find the tax return of SAS BERNAUD ?

The tax return of SAS BERNAUD 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 BERNAUD operate?

SAS BERNAUD operates in the sector Collecte et traitement des eaux usées (NAF code 37.00Z). See the 'Sector positioning' section above to compare the company with its competitors.