SIREN : 949103642
BREST FD is a French company founded 3 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in CLAIROIX (60280), this company of category PME shows in 2025 a revenue of 2.7 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
| Indicator | 2025 | 2024 |
|---|---|---|
| Revenue | 2 707 493 € | 2 033 394 € |
| Net income | 294 354 € | 391 818 € |
| EBITDA | 1 151 590 € | 1 035 975 € |
| Net margin | 10.9% | 19.3% |
In 2025, BREST FD achieves revenue of 2.7 M€. Vs 2024, growth of +33% (2.0 M€ -> 2.7 M€). After deducting consumption (152 k€), gross margin stands at 2.6 M€, i.e. a rate of 94%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.2 M€, representing 42.5% of revenue. Warning negative scissor effect: despite revenue change (+33%), EBITDA varies by +11%, reducing margin by 8.4 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 294 k€, i.e. 10.9% of revenue. This profit can be retained or distributed to shareholders.
2 707 493 €
2 555 068 €
1 151 590 €
503 768 €
294 354 €
42.5%
The debt ratio (= Financial debt / Equity x 100) stands at 932%. 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 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 31.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
931.988%
9.1%
31.069%
3.392
75.0%
In 2025, the debt ratio of BREST FD (931.99) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2025, the financial autonomy of BREST FD (9.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2025, the repayment capacity of BREST FD (3.39) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 234.77. 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 11.3x. Operating income very largely covers interest expenses: high safety margin.
234.77
11.332
In 2025, the liquidity ratio of BREST FD (234.77) 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 2025, the interest coverage of BREST FD (11.3x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 24 days of revenue, i.e. 177 k€ to permanently finance.
177 043 €
8 j
39 j
1 j
24 j
Based on 114 transactions of similar company sales (all years), the value of BREST FD is estimated at 3 977 345 € (range 2 235 076€ - 6 576 485€). With an EBITDA of 1 151 590€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.72x (in line with sector norms). 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 114 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 BREST FD with other companies in the same sector:
Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs
The revenue of BREST FD in 2025 is 2.7 M€.
Yes, BREST FD generated a net profit of 294 k€ in 2025.
The headquarters of BREST FD is located in CLAIROIX (60280), in the department Oise.
The tax return of BREST FD 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).
BREST FD operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.