SOCIETE NOUVELLE BERNARD : revenue, balance sheet and financial ratios

SOCIETE NOUVELLE BERNARD is a French company founded 36 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in ARGENTEUIL (95100), this company of category PME shows in 2021 a revenue of 3.0 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 - SOCIETE NOUVELLE BERNARD (SIREN 950559674)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 2 969 275 € 3 595 196 € 3 039 987 € 3 239 485 € 3 274 689 € 2 457 580 €
Net income -142 595 € 212 866 € -328 660 € 138 401 € 67 507 € -104 571 €
EBITDA -147 198 € 215 047 € 62 072 € 155 895 € 59 380 € 124 962 €
Net margin -4.8% 5.9% -10.8% 4.3% 2.1% -4.3%

Revenue and income statement

In 2021, SOCIETE NOUVELLE BERNARD achieves revenue of 3.0 M€. Revenue is growing positively over 6 years (CAGR: +3.9%). Significant drop of -17% vs 2020. After deducting consumption (1.7 M€), gross margin stands at 1.3 M€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -147 k€, representing -5.0% of revenue. Warning negative scissor effect: despite revenue change (-17%), EBITDA varies by -168%, reducing margin by 10.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -143 k€ (-4.8% of revenue), which will impact equity.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 969 275 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 274 399 €

EBITDA (2021) ?
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

-147 198 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-159 297 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-142 595 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-4.9%

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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 86%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

86.34%

Financial autonomy (2021) ?
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

26.805%

Cash flow / Revenue (2021) ?
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

-4.323%

Repayment capacity (2021) ?
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

-2.802

Asset age ratio (2021) ?
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

12.0%

Solvency indicators evolution
SOCIETE NOUVELLE BERNARD

Sector positioning

Debt ratio
86.34 2021
2019
2020
2021
Q1: 2.23
Med: 28.98
Q3: 109.03
Average -7 pts over 3 years

In 2021, the debt ratio of SOCIETE NOUVELLE BERNARD (86.34) 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
26.8% 2021
2019
2020
2021
Q1: 13.19%
Med: 36.6%
Q3: 57.61%
Average

In 2021, the financial autonomy of SOCIETE NOUVELLE BERNARD (26.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-2.8 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.32 years
Q3: 2.17 years
Excellent -50 pts over 3 years

In 2021, the repayment capacity of SOCIETE NOUVELLE BERNARD (-2.80) 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 11.27. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

11.268

Interest coverage (2021) ?
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

-0.375

Liquidity indicators evolution
SOCIETE NOUVELLE BERNARD

Sector positioning

Liquidity ratio
11.27 2021
2019
2020
2021
Q1: 89.79
Med: 145.91
Q3: 235.93
Watch +6 pts over 3 years

In 2021, the liquidity ratio of SOCIETE NOUVELLE BERNARD (11.27) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-0.38x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.3x
Q3: 2.75x
Average -33 pts over 3 years

In 2021, the interest coverage of SOCIETE NOUVELLE BERNARD (-0.4x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. Excellent situation: suppliers finance 44 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-50 days): operations structurally generate cash. Over 2016-2021, WCR increased by +56%, requiring additional financing.

Operating WCR (2021) ?
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

-409 938 €

Customer credit (2021) ?
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

1 j

Supplier credit (2021) ?
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

45 j

Inventory turnover (2021) ?
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

4 j

WCR in days of revenue (2021) ?
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

-50 j

WCR and payment terms evolution
SOCIETE NOUVELLE BERNARD

Positioning of SOCIETE NOUVELLE BERNARD in its sector

Comparison with sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Valuation estimate

Based on 62 transactions of similar company sales in 2021, the value of SOCIETE NOUVELLE BERNARD is estimated at 931 457 € (range 760 581€ - 1 205 157€). The price/revenue ratio is 0.31x (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 2021
62 tx
760k€ 931k€ 1205k€
931 457 € Range: 760 581€ - 1 205 157€
NAF 5 année 2021

Valuation method used

Revenue Multiple
2 969 275 € × 0.31x = 931 457 €
Range: 760 581€ - 1 205 158€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 62 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 (Commerce de détail de viandes et de produits à base de viande en magasin spécialisé)

Compare SOCIETE NOUVELLE BERNARD with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Frequently asked questions about SOCIETE NOUVELLE BERNARD

What is the revenue of SOCIETE NOUVELLE BERNARD ?

The revenue of SOCIETE NOUVELLE BERNARD in 2021 is 3.0 M€.

Is SOCIETE NOUVELLE BERNARD profitable?

SOCIETE NOUVELLE BERNARD recorded a net loss in 2021.

Where is the headquarters of SOCIETE NOUVELLE BERNARD ?

The headquarters of SOCIETE NOUVELLE BERNARD is located in ARGENTEUIL (95100), in the department Val-d'Oise.

Where to find the tax return of SOCIETE NOUVELLE BERNARD ?

The tax return of SOCIETE NOUVELLE BERNARD 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 SOCIETE NOUVELLE BERNARD operate?

SOCIETE NOUVELLE BERNARD operates in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé (NAF code 47.22Z). See the 'Sector positioning' section above to compare the company with its competitors.