BREAT JEAN YVES : revenue, balance sheet and financial ratios

BREAT JEAN YVES is a French company founded 30 years ago, specialized in the sector Travaux d'installation électrique dans tous locaux. Based in LA TOUR-EN-JAREZ (42580), this company of category PME shows in 2024 a revenue of 989 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 - BREAT JEAN YVES (SIREN 403069149)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 988 799 € N/C N/C 793 737 € 924 734 € N/C N/C 886 501 €
Net income 37 772 € 29 993 € 39 666 € 17 761 € 675 € 22 848 € 2 906 € 11 224 €
EBITDA 9 613 € N/C N/C -6 470 € -24 788 € N/C N/C 927 €
Net margin 3.8% N/C N/C 2.2% 0.1% N/C N/C 1.3%

Revenue and income statement

In 2024, BREAT JEAN YVES achieves revenue of 989 k€. Revenue is growing positively over 8 years (CAGR: +1.4%). After deducting consumption (460 k€), gross margin stands at 529 k€, i.e. a rate of 54%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 10 k€, representing 1.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 38 k€, i.e. 3.8% 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

988 799 €

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

529 236 €

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

9 613 €

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

33 780 €

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

37 772 €

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

1.0%

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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 186%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.9% 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

186.176%

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

15.268%

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

0.88%

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

11.784

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

12.1%

Solvency indicators evolution
BREAT JEAN YVES

Sector positioning

Debt ratio
186.18 2024
2022
2023
2024
Q1: 0.41
Med: 12.03
Q3: 40.28
Average

In 2024, the debt ratio of BREAT JEAN YVES (186.18) 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
15.27% 2024
2022
2023
2024
Q1: 12.29%
Med: 37.01%
Q3: 58.36%
Average

In 2024, the financial autonomy of BREAT JEAN YVES (15.3%) 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
11.78 years 2024
2024
Q1: 0.0 years
Med: 0.02 years
Q3: 0.9 years
Watch

In 2024, the repayment capacity of BREAT JEAN YVES (11.78) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 160.58. 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 3.7x. Financial charges are adequately covered by operations.

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

160.582

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

3.662

Liquidity indicators evolution
BREAT JEAN YVES

Sector positioning

Liquidity ratio
160.58 2024
2022
2023
2024
Q1: 154.88
Med: 223.72
Q3: 341.92
Average

In 2024, the liquidity ratio of BREAT JEAN YVES (160.58) 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
3.66x 2024
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.02x
Excellent

In 2024, the interest coverage of BREAT JEAN YVES (3.7x) 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: 93 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 86 days. The company must finance 7 days of gap between collections and payments. Inventory turnover is 45 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 125 days of revenue, i.e. 343 k€ to permanently finance.

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

343 232 €

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

93 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

86 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

45 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

125 j

WCR and payment terms evolution
BREAT JEAN YVES

Positioning of BREAT JEAN YVES in its sector

Comparison with sector Travaux d'installation électrique dans tous locaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (29 transactions). This range of 47 759€ to 136 036€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
47k€ 61k€ 136k€
61 527 € Range: 47 759€ - 136 036€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 29 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 (Travaux d'installation électrique dans tous locaux)

Compare BREAT JEAN YVES with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation électrique dans tous locaux

Frequently asked questions about BREAT JEAN YVES

What is the revenue of BREAT JEAN YVES ?

The revenue of BREAT JEAN YVES in 2024 is 989 k€.

Is BREAT JEAN YVES profitable?

Yes, BREAT JEAN YVES generated a net profit of 38 k€ in 2024.

Where is the headquarters of BREAT JEAN YVES ?

The headquarters of BREAT JEAN YVES is located in LA TOUR-EN-JAREZ (42580), in the department Loire.

Where to find the tax return of BREAT JEAN YVES ?

The tax return of BREAT JEAN YVES 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 BREAT JEAN YVES operate?

BREAT JEAN YVES operates in the sector Travaux d'installation électrique dans tous locaux (NAF code 43.21A). See the 'Sector positioning' section above to compare the company with its competitors.