S.E.M. MAISON BERTHEAU : revenue, balance sheet and financial ratios

S.E.M. MAISON BERTHEAU is a French company founded 7 years ago, specialized in the sector Promotion immobilière d'autres bâtiments. Based in VILLEMEUX-SUR-EURE (28210), this company of category PME shows in 2024 a revenue of 101 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - S.E.M. MAISON BERTHEAU (SIREN 842243586)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 100 508 € 98 781 € 94 052 € 95 667 € 13 038 € N/C N/C
Net income 9 785 € 6 719 € 2 825 € -6 271 € -32 195 € -50 280 € -14 838 €
EBITDA 78 110 € 76 838 € 73 467 € 64 866 € -16 399 € -48 124 € -14 838 €
Net margin 9.7% 6.8% 3.0% -6.6% -246.9% N/C N/C

Revenue and income statement

In 2024, S.E.M. MAISON BERTHEAU achieves revenue of 101 k€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +66.6%. Vs 2023: +2%. 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 78 k€, representing 77.7% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 10 k€, i.e. 9.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

100 508 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

100 508 €

EBITDA (2024) ?
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

78 110 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-7 645 €

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

9 785 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

77.7%

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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 97%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 17.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 54.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

97.169%

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

49.703%

Cash flow / Revenue (2024) ?
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

54.346%

Repayment capacity (2024) ?
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

17.763

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

83.9%

Solvency indicators evolution
S.E.M. MAISON BERTHEAU

Sector positioning

Debt ratio
97.17 2024
2022
2023
2024
Q1: -0.39
Med: 1.1
Q3: 136.85
Average +6 pts over 3 years

In 2024, the debt ratio of S.E.M. MAISON BERTHEAU (97.17) 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
49.7% 2024
2022
2023
2024
Q1: -0.14%
Med: 9.3%
Q3: 49.18%
Excellent

In 2024, the financial autonomy of S.E.M. MAISON BERTHEAU (49.7%) 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
17.76 years 2024
2022
2023
2024
Q1: -8.35 years
Med: 0.0 years
Q3: 0.84 years
Watch

In 2024, the repayment capacity of S.E.M. MAISON BERTHEAU (17.76) 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 580.23. 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 30.1x. Operating income very largely covers interest expenses: high safety margin.

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

580.23

Interest coverage (2024) ?
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

30.07

Liquidity indicators evolution
S.E.M. MAISON BERTHEAU

Sector positioning

Liquidity ratio
580.23 2024
2022
2023
2024
Q1: 124.75
Med: 280.5
Q3: 1000.73
Good +27 pts over 3 years

In 2024, the liquidity ratio of S.E.M. MAISON BERTHEAU (580.23) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
30.07x 2024
2022
2023
2024
Q1: -9.86x
Med: 0.0x
Q3: 5.47x
Excellent

In 2024, the interest coverage of S.E.M. MAISON BERTHEAU (30.1x) 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: 95 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 157 days. Excellent situation: suppliers finance 62 days of the operating cycle (retail model). Overall, WCR represents 27 days of revenue, i.e. 8 k€ to permanently finance.

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

7 563 €

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

95 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

157 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 in days of revenue (2024) ?
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

27 j

WCR and payment terms evolution
S.E.M. MAISON BERTHEAU

Positioning of S.E.M. MAISON BERTHEAU in its sector

Comparison with sector Promotion immobilière d'autres bâtiments

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of S.E.M. MAISON BERTHEAU is estimated at 52 217 € (range 20 643€ - 152 575€). With an EBITDA of 78 110€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.28x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
80 tx
20k€ 52k€ 152k€
52 217 € Range: 20 643€ - 152 575€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
78 110 € × 1.0x
Estimation 78 373 €
32 364€ - 238 367€
Revenue Multiple 30%
100 508 € × 0.28x
Estimation 28 118 €
10 111€ - 69 155€
Net Income Multiple 20%
9 785 € × 2.3x
Estimation 22 980 €
7 139€ - 63 227€
How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Promotion immobilière d'autres bâtiments)

Compare S.E.M. MAISON BERTHEAU with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière d'autres bâtiments

Frequently asked questions about S.E.M. MAISON BERTHEAU

What is the revenue of S.E.M. MAISON BERTHEAU ?

The revenue of S.E.M. MAISON BERTHEAU in 2024 is 101 k€.

Is S.E.M. MAISON BERTHEAU profitable?

Yes, S.E.M. MAISON BERTHEAU generated a net profit of 10 k€ in 2024.

Where is the headquarters of S.E.M. MAISON BERTHEAU ?

The headquarters of S.E.M. MAISON BERTHEAU is located in VILLEMEUX-SUR-EURE (28210), in the department Eure-et-Loir.

Where to find the tax return of S.E.M. MAISON BERTHEAU ?

The tax return of S.E.M. MAISON BERTHEAU 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 S.E.M. MAISON BERTHEAU operate?

S.E.M. MAISON BERTHEAU operates in the sector Promotion immobilière d'autres bâtiments (NAF code 41.10C). See the 'Sector positioning' section above to compare the company with its competitors.