BRANDS INTERNATIONAL TRADING : revenue, balance sheet and financial ratios

BRANDS INTERNATIONAL TRADING is a French company founded 15 years ago, specialized in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques. Based in LES ATTAQUES (62730), this company of category PME shows in 2019 a revenue of 314 k€. 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 - BRANDS INTERNATIONAL TRADING (SIREN 525280228)
Indicator 2019 2018 2017 2016
Revenue 313 655 € 128 557 € 358 324 € 1 333 483 €
Net income -373 391 € -93 587 € -4 661 € -334 185 €
EBITDA 214 931 € -22 120 € 11 751 € -65 033 €
Net margin -119.0% -72.8% -1.3% -25.1%

Revenue and income statement

In 2019, BRANDS INTERNATIONAL TRADING achieves revenue of 314 k€. Revenue is declining over the period 2016-2019 (CAGR: -38.3%). Vs 2018, growth of +144% (129 k€ -> 314 k€). After deducting consumption (-12 €), gross margin stands at 314 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 215 k€, representing 68.5% of revenue. Positive scissor effect: EBITDA margin improves by +85.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -373 k€ (-119.0% of revenue), which will impact equity.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

313 655 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

313 667 €

EBITDA (2019) ?
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

214 931 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-361 228 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-373 391 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

68.5%

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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 -2%. 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 -80%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 62.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-1.925%

Financial autonomy (2019) ?
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

-80.372%

Cash flow / Revenue (2019) ?
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

62.691%

Repayment capacity (2019) ?
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

0.054

Asset age ratio (2019) ?
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

11.6%

Solvency indicators evolution
BRANDS INTERNATIONAL TRADING

Sector positioning

Debt ratio
-1.93 2019
2017
2018
2019
Q1: 0.0
Med: 6.95
Q3: 49.5
Excellent

In 2019, the debt ratio of BRANDS INTERNATIONAL TRADING (-1.93) 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
-80.37% 2019
2017
2018
2019
Q1: 11.41%
Med: 35.93%
Q3: 64.94%
Watch

In 2019, the financial autonomy of BRANDS INTERNATIONAL TRADING (-80.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.05 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 0.85 years
Average +27 pts over 3 years

In 2019, the repayment capacity of BRANDS INTERNATIONAL TRADING (0.05) 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 43.42. 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 31.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2019) ?
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

43.424

Interest coverage (2019) ?
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

31.262

Liquidity indicators evolution
BRANDS INTERNATIONAL TRADING

Sector positioning

Liquidity ratio
43.42 2019
2017
2018
2019
Q1: 127.52
Med: 211.43
Q3: 399.51
Watch -8 pts over 3 years

In 2019, the liquidity ratio of BRANDS INTERNATIONAL TRADING (43.42) 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
31.26x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 1.3x
Excellent

In 2019, the interest coverage of BRANDS INTERNATIONAL TRADING (31.3x) 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. Average customer payment term: 1120 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4117 days. Excellent situation: suppliers finance 2997 days of the operating cycle (retail model). Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 363 days of revenue, i.e. 316 k€ to permanently finance. Notable WCR improvement over the period (-69%), freeing up cash.

Operating WCR (2019) ?
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

316 425 €

Customer credit (2019) ?
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

1120 j

Supplier credit (2019) ?
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

4117 j

Inventory turnover (2019) ?
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

9 j

WCR in days of revenue (2019) ?
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

363 j

WCR and payment terms evolution
BRANDS INTERNATIONAL TRADING

Positioning of BRANDS INTERNATIONAL TRADING in its sector

Comparison with sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of BRANDS INTERNATIONAL TRADING is estimated at 281 702 € (range 145 920€ - 901 144€). With an EBITDA of 214 931€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.32x (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 2019
50 tx
145k€ 281k€ 901k€
281 702 € Range: 145 920€ - 901 144€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
214 931 € × 1.8x
Estimation 390 738 €
203 586€ - 1 327 452€
Revenue Multiple 30%
313 655 € × 0.32x
Estimation 99 977 €
49 813€ - 190 634€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Intermédiaires spécialisés dans le commerce d'autres produits spécifiques)

Compare BRANDS INTERNATIONAL TRADING with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Frequently asked questions about BRANDS INTERNATIONAL TRADING

What is the revenue of BRANDS INTERNATIONAL TRADING ?

The revenue of BRANDS INTERNATIONAL TRADING in 2019 is 314 k€.

Is BRANDS INTERNATIONAL TRADING profitable?

BRANDS INTERNATIONAL TRADING recorded a net loss in 2019.

Where is the headquarters of BRANDS INTERNATIONAL TRADING ?

The headquarters of BRANDS INTERNATIONAL TRADING is located in LES ATTAQUES (62730), in the department Pas-de-Calais.

Where to find the tax return of BRANDS INTERNATIONAL TRADING ?

The tax return of BRANDS INTERNATIONAL TRADING 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 BRANDS INTERNATIONAL TRADING operate?

BRANDS INTERNATIONAL TRADING operates in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques (NAF code 46.18Z). See the 'Sector positioning' section above to compare the company with its competitors.