SASU BAGNON FABRICE : revenue, balance sheet and financial ratios

SASU BAGNON FABRICE is a French company founded 10 years ago, specialized in the sector Réparation de chaussures et d'articles en cuir. Based in CHATEAU-SALINS (57170), this company of category PME shows in 2022 a revenue of 12 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 - SASU BAGNON FABRICE (SIREN 817770605)
Indicator 2022 2018 2017 2016
Revenue 12 475 € N/C 23 095 € 25 516 €
Net income -1 826 € 0 € -1 113 € 1 051 €
EBITDA -1 826 € N/C 4 585 € 5 613 €
Net margin -14.6% N/C -4.8% 4.1%

Revenue and income statement

In 2022, SASU BAGNON FABRICE achieves revenue of 12 k€. Revenue is declining over the period 2016-2022 (CAGR: -11.2%). After deducting consumption (3 k€), gross margin stands at 10 k€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2 k€, representing -14.6% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -2 k€ (-14.6% 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

12 475 €

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

9 536 €

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

-1 826 €

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

-1 826 €

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

-1 826 €

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

-14.6%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 144%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 54%. 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

144.424%

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

53.554%

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

-14.637%

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

0.0

Solvency indicators evolution
SASU BAGNON FABRICE

Sector positioning

Debt ratio
144.42 2022
2017
2018
2022
Q1: 0.19
Med: 29.73
Q3: 125.17
Average

In 2022, the debt ratio of SASU BAGNON FABRICE (144.42) 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
53.55% 2022
2017
2018
2022
Q1: 4.91%
Med: 31.78%
Q3: 57.55%
Good -6 pts over 3 years

In 2022, the financial autonomy of SASU BAGNON FABRICE (53.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.0 years 2022
2017
2022
Q1: 0.0 years
Med: 0.2 years
Q3: 2.69 years
Excellent -52 pts over 2 years

In 2022, the repayment capacity of SASU BAGNON FABRICE (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 100.40. 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

100.396

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

0.0

Liquidity indicators evolution
SASU BAGNON FABRICE

Sector positioning

Liquidity ratio
100.4 2022
2017
2018
2022
Q1: 51.62
Med: 115.74
Q3: 304.36
Average -44 pts over 3 years

In 2022, the liquidity ratio of SASU BAGNON FABRICE (100.40) 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
0.0x 2022
2017
2022
Q1: 0.0x
Med: 0.02x
Q3: 3.6x
Average -51 pts over 2 years

In 2022, the interest coverage of SASU BAGNON FABRICE (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: 76 days. Excellent situation: suppliers finance 76 days of the operating cycle (retail model). Inventory turnover is 325 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-255 days): operations structurally generate cash. Notable WCR improvement over the period (-209%), 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

-8 839 €

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

0 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

76 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

325 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

-255 j

WCR and payment terms evolution
SASU BAGNON FABRICE

Positioning of SASU BAGNON FABRICE in its sector

Comparison with sector Réparation de chaussures et d'articles en cuir

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (33 transactions). This range of 4 196€ to 11 115€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
4k€ 7k€ 11k€
7 840 € Range: 4 196€ - 11 115€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 33 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 (Réparation de chaussures et d'articles en cuir)

Compare SASU BAGNON FABRICE with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation de chaussures et d'articles en cuir

Frequently asked questions about SASU BAGNON FABRICE

What is the revenue of SASU BAGNON FABRICE ?

The revenue of SASU BAGNON FABRICE in 2022 is 12 k€.

Is SASU BAGNON FABRICE profitable?

SASU BAGNON FABRICE recorded a net loss in 2022.

Where is the headquarters of SASU BAGNON FABRICE ?

The headquarters of SASU BAGNON FABRICE is located in CHATEAU-SALINS (57170), in the department Moselle.

Where to find the tax return of SASU BAGNON FABRICE ?

The tax return of SASU BAGNON FABRICE 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 SASU BAGNON FABRICE operate?

SASU BAGNON FABRICE operates in the sector Réparation de chaussures et d'articles en cuir (NAF code 95.23Z). See the 'Sector positioning' section above to compare the company with its competitors.