BREQUIN : revenue, balance sheet and financial ratios

BREQUIN is a French company founded 26 years ago, specialized in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus). Based in THIZY-LES-BOURGS (69240), this company of category PME shows in 2022 a revenue of 2.4 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 - BREQUIN (SIREN 430069245)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 2 374 333 € 2 389 293 € 2 158 429 € 1 699 395 € 1 639 173 € 1 687 291 € N/C
Net income 65 838 € 110 954 € 156 582 € 169 143 € 125 085 € 35 374 € 36 745 € 72 277 € 65 633 €
EBITDA N/C N/C 213 474 € 235 052 € 225 350 € 64 198 € 22 098 € 83 275 € -1 565 087 €
Net margin N/C N/C 6.6% 7.1% 5.8% 2.1% 2.2% 4.3% N/C

Revenue and income statement

In 2024, BREQUIN generates positive net income of 66 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 66 k€ -> 66 k€.

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

65 838 €

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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 108%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory.

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

108.185%

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

34.095%

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

24.3%

Solvency indicators evolution
BREQUIN

Sector positioning

Debt ratio
108.19 2024
2022
2023
2024
Q1: 9.73
Med: 33.55
Q3: 86.15
Average

In 2024, the debt ratio of BREQUIN (108.19) 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
34.09% 2024
2022
2023
2024
Q1: 31.32%
Med: 49.55%
Q3: 64.0%
Average -8 pts over 3 years

In 2024, the financial autonomy of BREQUIN (34.1%) 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
2.22 years 2022
2022
Q1: 0.42 years
Med: 1.57 years
Q3: 3.82 years
Average

In 2022, the repayment capacity of BREQUIN (2.22) 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 304.65. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

304.655

Liquidity indicators evolution
BREQUIN

Sector positioning

Liquidity ratio
304.65 2024
2022
2023
2024
Q1: 192.44
Med: 280.1
Q3: 411.12
Good

In 2024, the liquidity ratio of BREQUIN (304.65) 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.

Interest coverage
3.5x 2022
2022
Q1: 0.34x
Med: 1.84x
Q3: 5.4x
Good

In 2022, the interest coverage of BREQUIN (3.5x) 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.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
BREQUIN

Positioning of BREQUIN in its sector

Comparison with sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (30 transactions). This range of 144 650€ to 767 209€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
144k€ 376k€ 767k€
376 809 € Range: 144 650€ - 767 209€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 30 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 de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus))

Compare BREQUIN with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Frequently asked questions about BREQUIN

What is the revenue of BREQUIN ?

The revenue of BREQUIN in 2022 is 2.4 M€.

Is BREQUIN profitable?

Yes, BREQUIN generated a net profit of 66 k€ in 2024.

Where is the headquarters of BREQUIN ?

The headquarters of BREQUIN is located in THIZY-LES-BOURGS (69240), in the department Rhone.

Where to find the tax return of BREQUIN ?

The tax return of BREQUIN 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 BREQUIN operate?

BREQUIN operates in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus) (NAF code 47.52B). See the 'Sector positioning' section above to compare the company with its competitors.