AMBROISE BOUVIER BRETAGNE : revenue, balance sheet and financial ratios

AMBROISE BOUVIER BRETAGNE is a French company founded 31 years ago, specialized in the sector Transports routiers de fret interurbains. Based in BEAUSSAIS-SUR-MER (22650), this company of category ETI shows in 2025 a revenue of 7.3 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 - AMBROISE BOUVIER BRETAGNE (SIREN 398426072)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 7 316 854 € 6 305 719 € 6 582 896 € 5 800 605 € 5 469 796 € 6 259 431 € 7 334 968 € 6 641 922 € 6 331 408 €
Net income 404 930 € 653 220 € 650 991 € 477 874 € 198 466 € 217 552 € 489 641 € 375 850 € 464 709 €
EBITDA 279 155 € 405 121 € 849 695 € 407 672 € 409 473 € 407 945 € 595 759 € 641 041 € 884 675 €
Net margin 5.5% 10.4% 9.9% 8.2% 3.6% 3.5% 6.7% 5.7% 7.3%

Revenue and income statement

In 2025, AMBROISE BOUVIER BRETAGNE achieves revenue of 7.3 M€. Revenue is growing positively over 9 years (CAGR: +1.8%). Vs 2024, growth of +16% (6.3 M€ -> 7.3 M€). After deducting consumption (1.6 M€), gross margin stands at 5.7 M€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 279 k€, representing 3.8% of revenue. Warning negative scissor effect: despite revenue change (+16%), EBITDA varies by -31%, reducing margin by 2.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 405 k€, i.e. 5.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

7 316 854 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 709 595 €

EBITDA (2025) ?
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

279 155 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

412 823 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

404 930 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.8%

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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 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 2.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2025) ?
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

43.258%

Cash flow / Revenue (2025) ?
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

2.449%

Repayment capacity (2025) ?
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

Asset age ratio (2025) ?
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

6.3%

Solvency indicators evolution
AMBROISE BOUVIER BRETAGNE

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 10.1
Med: 40.12
Q3: 90.28
Excellent -12 pts over 3 years

In 2025, the debt ratio of AMBROISE BOUVIER BRETAGNE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
43.26% 2025
2023
2024
2025
Q1: 24.65%
Med: 39.5%
Q3: 54.09%
Good -19 pts over 3 years

In 2025, the financial autonomy of AMBROISE BOUVIER BRETAGNE (43.3%) 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 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.97 years
Q3: 2.68 years
Excellent -30 pts over 3 years

In 2025, the repayment capacity of AMBROISE BOUVIER BRETAGNE (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 170.04. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

170.038

Interest coverage (2025) ?
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
AMBROISE BOUVIER BRETAGNE

Sector positioning

Liquidity ratio
170.04 2025
2023
2024
2025
Q1: 134.08
Med: 185.34
Q3: 264.73
Average -32 pts over 3 years

In 2025, the liquidity ratio of AMBROISE BOUVIER BRETAGNE (170.04) 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 2025
2023
2024
2025
Q1: 0.0x
Med: 2.16x
Q3: 7.85x
Average -26 pts over 3 years

In 2025, the interest coverage of AMBROISE BOUVIER BRETAGNE (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: 53 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. The company must finance 14 days of gap between collections and payments. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 50 days of revenue, i.e. 1.0 M€ to permanently finance. Over 2017-2025, WCR increased by +216%, requiring additional financing.

Operating WCR (2025) ?
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

1 023 628 €

Customer credit (2025) ?
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

53 j

Supplier credit (2025) ?
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

39 j

Inventory turnover (2025) ?
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

3 j

WCR in days of revenue (2025) ?
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
AMBROISE BOUVIER BRETAGNE

Positioning of AMBROISE BOUVIER BRETAGNE in its sector

Comparison with sector Transports routiers de fret interurbains

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (41 transactions). This range of 436 366€ to 2 458 738€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
436k€ 1287k€ 2458k€
1 287 487 € Range: 436 366€ - 2 458 738€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 41 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 (Transports routiers de fret interurbains)

Compare AMBROISE BOUVIER BRETAGNE with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about AMBROISE BOUVIER BRETAGNE

What is the revenue of AMBROISE BOUVIER BRETAGNE ?

The revenue of AMBROISE BOUVIER BRETAGNE in 2025 is 7.3 M€.

Is AMBROISE BOUVIER BRETAGNE profitable?

Yes, AMBROISE BOUVIER BRETAGNE generated a net profit of 405 k€ in 2025.

Where is the headquarters of AMBROISE BOUVIER BRETAGNE ?

The headquarters of AMBROISE BOUVIER BRETAGNE is located in BEAUSSAIS-SUR-MER (22650), in the department Cotes-d'Armor.

Where to find the tax return of AMBROISE BOUVIER BRETAGNE ?

The tax return of AMBROISE BOUVIER BRETAGNE 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 AMBROISE BOUVIER BRETAGNE operate?

AMBROISE BOUVIER BRETAGNE operates in the sector Transports routiers de fret interurbains (NAF code 49.41A). See the 'Sector positioning' section above to compare the company with its competitors.