BROCELIANDE - ALH : revenue, balance sheet and financial ratios

BROCELIANDE - ALH is a French company founded 29 years ago, specialized in the sector Préparation industrielle de produits à base de viande. Based in LAMBALLE-ARMOR (22400), this company of category GE shows in 2024 a revenue of 349.6 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

Historique financier - BROCELIANDE - ALH (SIREN 412082224)
Kennzahl 2024 2023 2022 2021 2020 2019 2017 2016
Umsatz 349 615 015 € 346 076 639 € 308 513 628 € 272 878 696 € 277 325 729 € 295 680 764 € 294 339 691 € 263 953 840 €
Nettoergebnis 6 603 € -277 641 € -3 374 895 € -340 715 € -4 365 368 € -3 617 642 € -5 924 725 € -14 570 €
EBITDA 11 630 550 € 3 226 654 € 5 222 536 € 8 089 290 € 4 788 593 € 5 419 178 € 3 173 905 € -3 588 541 €
Nettomarge 0.0% -0.1% -1.1% -0.1% -1.6% -1.2% -2.0% -0.0%

Umsatz und Gewinn- und Verlustrechnung

In 2024, BROCELIANDE - ALH achieves revenue of 349.6 M€. Revenue is growing positively over 8 years (CAGR: +3.6%). Vs 2023: +1%. After deducting consumption (221.4 M€), gross margin stands at 128.2 M€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11.6 M€, representing 3.3% of revenue. Positive scissor effect: EBITDA margin improves by +2.4 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 0.0% of revenue. This profit can be retained or distributed to shareholders.

Umsatz (2024) ?
Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion

349 615 015 €

Bruttomarge (2024) ?
Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz

128 176 339 €

EBITDA (2024) ?
EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit

11 630 550 €

EBIT (2024) ?
EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen

2 462 446 €

Nettoergebnis (2024) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

6 603 €

EBITDA-Marge (2024) ?
EBITDA-Marge
Definition
Misst die operative Rentabilität des Unternehmens.
Formel
(EBE / CA) x 100
Interpretation
> 10% : Gute Rentabilität
5-10% : Durchschnitt
< 5% : Faible

3.3%

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Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 110%. 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 repayment capacity (= Financial debt / Cash flow) indicates it would take 4.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Verschuldungsgrad (2024) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

109.91%

Finanzielle Autonomie (2024) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

27.49%

Cashflow / Umsatz (2024) ?
Cashflow / Umsatz
Definition
Capacité d'autofinancement rapportée au chiffre d'affaires.
Formel
(CAF / CA) x 100
Interpretation
Je höher das Verhältnis, desto mehr Liquidität generiert das Unternehmen

2.451%

Rückzahlungsfähigkeit (2024) ?
Rückzahlungsfähigkeit
Definition
Anzahl der Jahre zur Schuldenrückzahlung mit dem Cashflow.
Formel
Dettes financières / CAF
Interpretation
< 3 Jahre : Ausgezeichnet
3-5 Jahre : Angemessen
> 5 Jahre : Attention

4.584

Anlagenaltersquote (2024) ?
Anlagenaltersquote
Definition
Misst den Abnutzungsgrad des Sachanlagevermögens.
Formel
Kumulierte Abschreibungen / Bruttoanlagevermögen x 100
Interpretation
< 50% : Neue Anlagen
50-70% : Normale Abnutzung
> 70% : Alternde Anlagen

32.9%

Entwicklung der Solvenzkennzahlen
BROCELIANDE - ALH

Positionnement sectoriel

Debt ratio
109.91 2024
2022
2023
2024
Q1: 6.45
Méd: 32.78
Q3: 90.97
Average

In 2024, the debt ratio of BROCELIANDE - ALH (109.91) 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
27.49% 2024
2022
2023
2024
Q1: 22.29%
Méd: 47.18%
Q3: 63.72%
Average +5 pts über 3 Jahre

In 2024, the financial autonomy of BROCELIANDE - ALH (27.5%) 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
4.58 years 2024
2022
2023
2024
Q1: 0.0 years
Méd: 0.93 years
Q3: 4.06 years
Watch

In 2024, the repayment capacity of BROCELIANDE - ALH (4.58) 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.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 124.39. 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 10.0x. Operating income very largely covers interest expenses: high safety margin.

Liquiditätsquote (2024) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

124.395

Zinsdeckung (2024) ?
Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Formel
EBIT / Zinsaufwendungen
Interpretation
> 3 : Komfortabel
1.5-3 : Acceptable
< 1.5 : Risiko

10.025

Entwicklung der Liquiditätskennzahlen
BROCELIANDE - ALH

Positionnement sectoriel

Liquidity ratio
124.39 2024
2022
2023
2024
Q1: 131.3
Méd: 205.86
Q3: 315.92
Watch

In 2024, the liquidity ratio of BROCELIANDE - ALH (124.39) 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
10.03x 2024
2022
2023
2024
Q1: 0.0x
Méd: 3.12x
Q3: 13.56x
Good -9 pts über 3 Jahre

In 2024, the interest coverage of BROCELIANDE - ALH (10.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Umlaufvermögensbedarf und Zahlungsfristen

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 24 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 49 days of revenue, i.e. 47.2 M€ to permanently finance. Over 2016-2024, WCR increased by +162%, requiring additional financing.

Operatives Working Capital (2024) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

47 166 562 €

Kundenforderungen (2024) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

35 j

Lieferantenverbindlichkeiten (2024) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

38 j

Lagerumschlag (2024) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

24 j

Working Capital in Umsatztagen (2024) ?
Working Capital in Umsatztagen
Definition
Drückt den Betriebskapitalbedarf in Umsatztagen aus.
Formel
(BFR exploitation / CA) x 360
Interpretation
Je weniger Tage, desto besser das Working Capital Management

49 j

Entwicklung des Working Capital und der Zahlungsfristen
BROCELIANDE - ALH

Positionnement de BROCELIANDE - ALH dans son secteur

Vergleich mit der Branche Préparation industrielle de produits à base de viande

Bewertungsschätzung

Based on 108 transactions of similar company sales (all years), the value of BROCELIANDE - ALH is estimated at 48 126 519 € (range 27 062 162€ - 92 479 429€). With an EBITDA of 11 630 550€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.26x (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.

Estimated enterprise value 2024
108 transactions
27062k€ 48126k€ 92479k€
48 126 519 € Range: 27 062 162€ - 92 479 429€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
11 630 550 € × 3.6x
Estimation 42 358 224 €
25 756 894€ - 93 349 421€
Revenue Multiple 30%
349 615 015 € × 0.26x
Estimation 89 805 489 €
47 272 253€ - 152 625 176€
Net Income Multiple 20%
6 603 € × 4.4x
Estimation 28 804 €
10 198€ - 85 831€

Bewertungsentwicklung

How is this estimate calculated?

This estimate is based on the analysis of 108 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 (Préparation industrielle de produits à base de viande)

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Frequently asked questions about BROCELIANDE - ALH

What is the revenue of BROCELIANDE - ALH ?

The revenue of BROCELIANDE - ALH in 2024 is 349.6 M€.

Is BROCELIANDE - ALH profitable?

Yes, BROCELIANDE - ALH generated a net profit of 7 k€ in 2024.

Where is the headquarters of BROCELIANDE - ALH ?

The headquarters of BROCELIANDE - ALH is located in LAMBALLE-ARMOR (22400), in the department Cotes-d'Armor.

Where to find the tax return of BROCELIANDE - ALH ?

The tax return of BROCELIANDE - ALH 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 BROCELIANDE - ALH operate?

BROCELIANDE - ALH operates in the sector Préparation industrielle de produits à base de viande (NAF code 10.13A). See the 'Sector positioning' section above to compare the company with its competitors.