SIREN : 451743942
BRASILLE - DUGUE is a French company founded 22 years ago, specialized in the sector Commerces de détail d'optique. Based in LUCON (85400), this company of category PME shows in 2023 a revenue of 2.0 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
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|
| Revenue | 2 041 739 € | 1 938 648 € | 1 688 226 € | 1 391 527 € | 1 328 550 € | 1 341 599 € | 1 329 864 € |
| Net income | 191 769 € | 210 167 € | 197 018 € | 76 007 € | 123 588 € | 115 785 € | 101 722 € |
| EBITDA | 293 278 € | 293 040 € | 282 971 € | 115 700 € | 178 944 € | 196 643 € | 179 152 € |
| Net margin | 9.4% | 10.8% | 11.7% | 5.5% | 9.3% | 8.6% | 7.6% |
In 2023, BRASILLE - DUGUE achieves revenue of 2.0 M€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +7.4%. Vs 2022: +5%. After deducting consumption (636 k€), gross margin stands at 1.4 M€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 293 k€, representing 14.4% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 192 k€, i.e. 9.4% of revenue. This profit can be retained or distributed to shareholders.
2 041 739 €
1 405 398 €
293 278 €
244 735 €
191 769 €
14.3%
The debt ratio (= Financial debt / Equity x 100) stands at 61%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 47%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
60.806%
46.943%
11.102%
2.235
55.5%
In 2023, the debt ratio of BRASILLE - DUGUE (60.81) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2023, the financial autonomy of BRASILLE - DUGUE (46.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of BRASILLE - DUGUE (2.23) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 311.21. 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 2.3x. Financial charges are adequately covered by operations.
311.206
2.26
In 2023, the liquidity ratio of BRASILLE - DUGUE (311.21) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2023, the interest coverage of BRASILLE - DUGUE (2.3x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 87 days. Excellent situation: suppliers finance 70 days of the operating cycle (retail model). Inventory turnover is 33 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 59 days of revenue, i.e. 333 k€ to permanently finance. Over 2017-2023, WCR increased by +224%, requiring additional financing.
332 783 €
17 j
87 j
33 j
59 j
Based on 100 transactions of similar company sales in 2023, the value of BRASILLE - DUGUE is estimated at 980 590 € (range 484 226€ - 2 069 388€). With an EBITDA of 293 278€, the sector multiple of 3.9x is applied. The price/revenue ratio is 0.42x (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.
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This estimate is based on the analysis of 100 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare BRASILLE - DUGUE with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of BRASILLE - DUGUE in 2023 is 2.0 M€.
Yes, BRASILLE - DUGUE generated a net profit of 192 k€ in 2023.
The headquarters of BRASILLE - DUGUE is located in LUCON (85400), in the department Vendee.
The tax return of BRASILLE - DUGUE 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).
BRASILLE - DUGUE operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.