BPM PRO - ETOILE BRETAGNE : revenue, balance sheet and financial ratios

BPM PRO - ETOILE BRETAGNE is a French company founded 68 years ago, specialized in the sector Commerce d'autres véhicules automobiles. Based in CESSON-SEVIGNE (35510), this company of category ETI shows in 2024 a revenue of 100.1 M€. 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 - BPM PRO - ETOILE BRETAGNE (SIREN 589201664)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 100 099 368 € 106 050 482 € 104 880 668 € 84 047 835 € 80 636 343 € 94 953 654 € 91 187 549 € 67 518 346 €
Net income 1 927 744 € 2 668 531 € 2 314 575 € 8 642 € 43 912 € 375 597 € 812 228 € 880 103 €
EBITDA 3 717 247 € 5 700 057 € 5 444 931 € 1 526 038 € 783 670 € 1 422 582 € 1 850 615 € 1 629 941 €
Net margin 1.9% 2.5% 2.2% 0.0% 0.1% 0.4% 0.9% 1.3%

Revenue and income statement

In 2024, BPM PRO - ETOILE BRETAGNE achieves revenue of 100.1 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.0%. Slight decline of -6% vs 2023. After deducting consumption (76.3 M€), gross margin stands at 23.8 M€, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.7 M€, representing 3.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.9 M€, i.e. 1.9% 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

100 099 368 €

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

23 843 271 €

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

3 717 247 €

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

3 663 333 €

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

1 927 744 €

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

3.7%

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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 29%. 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 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

29.46%

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

26.224%

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

1.264%

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

2.616

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

35.7%

Solvency indicators evolution
BPM PRO - ETOILE BRETAGNE

Sector positioning

Debt ratio
29.46 2024
2022
2023
2024
Q1: 9.12
Med: 44.72
Q3: 119.03
Good +13 pts over 3 years

In 2024, the debt ratio of BPM PRO - ETOILE BRETAGNE (29.46) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
26.22% 2024
2022
2023
2024
Q1: 17.36%
Med: 31.96%
Q3: 49.84%
Average +5 pts over 3 years

In 2024, the financial autonomy of BPM PRO - ETOILE BRETAGNE (26.2%) 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
2.62 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 1.08 years
Q3: 4.66 years
Average +28 pts over 3 years

In 2024, the repayment capacity of BPM PRO - ETOILE BRETAGNE (2.62) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 127.03. 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 24.7x. 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

127.028

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

24.693

Liquidity indicators evolution
BPM PRO - ETOILE BRETAGNE

Sector positioning

Liquidity ratio
127.03 2024
2022
2023
2024
Q1: 145.03
Med: 198.86
Q3: 330.56
Watch

In 2024, the liquidity ratio of BPM PRO - ETOILE BRETAGNE (127.03) 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
24.69x 2024
2022
2023
2024
Q1: 0.0x
Med: 7.3x
Q3: 27.22x
Good +21 pts over 3 years

In 2024, the interest coverage of BPM PRO - ETOILE BRETAGNE (24.7x) 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.

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: 41 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 99 days. Excellent situation: suppliers finance 58 days of the operating cycle (retail model). Inventory turnover is 68 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 106 days of revenue, i.e. 29.4 M€ to permanently finance. Over 2016-2024, WCR increased by +83%, requiring additional financing.

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

29 441 226 €

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

41 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

99 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

68 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

106 j

WCR and payment terms evolution
BPM PRO - ETOILE BRETAGNE

Positioning of BPM PRO - ETOILE BRETAGNE in its sector

Comparison with sector Commerce d'autres véhicules automobiles

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of BPM PRO - ETOILE BRETAGNE is estimated at 5 561 204 € (range 3 202 748€ - 21 073 146€). With an EBITDA of 3 717 247€, the sector multiple of 0.8x is applied. The price/revenue ratio is 0.13x (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
56 tx
3202k€ 5561k€ 21073k€
5 561 204 € Range: 3 202 748€ - 21 073 146€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 717 247 € × 0.8x
Estimation 2 961 943 €
980 964€ - 13 425 966€
Revenue Multiple 30%
100 099 368 € × 0.13x
Estimation 12 516 542 €
8 810 197€ - 43 584 183€
Net Income Multiple 20%
1 927 744 € × 0.8x
Estimation 1 626 352 €
346 038€ - 6 424 541€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 56 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 d'autres véhicules automobiles)

Compare BPM PRO - ETOILE BRETAGNE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce d'autres véhicules automobiles

Frequently asked questions about BPM PRO - ETOILE BRETAGNE

What is the revenue of BPM PRO - ETOILE BRETAGNE ?

The revenue of BPM PRO - ETOILE BRETAGNE in 2024 is 100.1 M€.

Is BPM PRO - ETOILE BRETAGNE profitable?

Yes, BPM PRO - ETOILE BRETAGNE generated a net profit of 1.9 M€ in 2024.

Where is the headquarters of BPM PRO - ETOILE BRETAGNE ?

The headquarters of BPM PRO - ETOILE BRETAGNE is located in CESSON-SEVIGNE (35510), in the department Ille-et-Vilaine.

Where to find the tax return of BPM PRO - ETOILE BRETAGNE ?

The tax return of BPM PRO - ETOILE 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 BPM PRO - ETOILE BRETAGNE operate?

BPM PRO - ETOILE BRETAGNE operates in the sector Commerce d'autres véhicules automobiles (NAF code 45.19Z). See the 'Sector positioning' section above to compare the company with its competitors.