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BRACCI PARTICIPATIONS : revenue, balance sheet and financial ratios

BRACCI PARTICIPATIONS is a French company founded 9 years ago, specialized in the sector Gestion de fonds. Based in LUCCIANA (20290), this company of category PME shows in 2018 a revenue of 398 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - BRACCI PARTICIPATIONS (SIREN 828596460)
Indicator 2023 2018
Revenue N/C 398 433 €
Net income 19 309 € 33 833 €
EBITDA N/C 37 655 €
Net margin N/C 8.5%

Revenue and income statement

In 2023, BRACCI PARTICIPATIONS generates positive net income of 19 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2023: 34 k€ -> 19 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

19 309 €

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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 106%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

106.201%

Financial autonomy (2023) ?
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

30.174%

Asset age ratio (2023) ?
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

41.3%

Solvency indicators evolution
BRACCI PARTICIPATIONS

Sector positioning

Debt ratio
106.2 2023
2018
2023
Q1: 0.0
Med: 10.73
Q3: 105.59
Average

In 2023, the debt ratio of BRACCI PARTICIPATIONS (106.20) 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
30.17% 2023
2018
2023
Q1: 7.74%
Med: 49.42%
Q3: 87.29%
Average +14 pts over 2 years

In 2023, the financial autonomy of BRACCI PARTICIPATIONS (30.2%) 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
6.55 years 2018
2018
Q1: -0.02 years
Med: 0.01 years
Q3: 3.3 years
Average

In 2018, the repayment capacity of BRACCI PARTICIPATIONS (6.55) 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 43.52. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

43.517

Liquidity indicators evolution
BRACCI PARTICIPATIONS

Sector positioning

Liquidity ratio
43.52 2023
2018
2023
Q1: 99.49
Med: 453.49
Q3: 2891.31
Average +10 pts over 2 years

In 2023, the liquidity ratio of BRACCI PARTICIPATIONS (43.52) 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
11.98x 2018
2018
Q1: -40.05x
Med: 0.0x
Q3: 0.06x
Excellent

In 2018, the interest coverage of BRACCI PARTICIPATIONS (12.0x) 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.

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

0 j

Inventory turnover (2023) ?
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 and payment terms evolution
BRACCI PARTICIPATIONS

Positioning of BRACCI PARTICIPATIONS in its sector

Comparison with sector Gestion de fonds

Valuation estimate

Based on 77 transactions of similar company sales in 2023, the value of BRACCI PARTICIPATIONS is estimated at 123 511 € (range 53 105€ - 231 145€). 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 2023
77 tx
53k€ 123k€ 231k€
123 511 € Range: 53 105€ - 231 145€
NAF 5 année 2023

Valuation method used

Net Income Multiple
19 309 € × 6.4x = 123 511 €
Range: 53 105€ - 231 146€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 77 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 (Gestion de fonds)

Compare BRACCI PARTICIPATIONS with other companies in the same sector:

Frequently asked questions about BRACCI PARTICIPATIONS

What is the revenue of BRACCI PARTICIPATIONS ?

The revenue of BRACCI PARTICIPATIONS in 2018 is 398 k€.

Is BRACCI PARTICIPATIONS profitable?

Yes, BRACCI PARTICIPATIONS generated a net profit of 19 k€ in 2023.

Where is the headquarters of BRACCI PARTICIPATIONS ?

The headquarters of BRACCI PARTICIPATIONS is located in LUCCIANA (20290).

Where to find the tax return of BRACCI PARTICIPATIONS ?

The tax return of BRACCI PARTICIPATIONS 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 BRACCI PARTICIPATIONS operate?

BRACCI PARTICIPATIONS operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.