BREST METROPOLE AMENAGEMENT : revenue, balance sheet and financial ratios

BREST METROPOLE AMENAGEMENT is a French company founded 19 years ago, specialized in the sector Promotion immobilière d'autres bâtiments. Based in BREST (29200), this company of category PME shows in 2024 a revenue of 10.4 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

Financial history - BREST METROPOLE AMENAGEMENT (SIREN 490982477)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 10 362 020 € 9 390 357 € 12 072 352 € 24 505 606 € 22 616 179 € 16 239 003 € 21 257 810 € 6 760 700 € 38 251 970 €
Net income 12 029 € 206 667 € 238 051 € 242 634 € 84 981 € 95 831 € 51 120 € -210 766 € 156 469 €
EBITDA -809 532 € -220 954 € -975 746 € 167 976 € -1 162 511 € -1 430 203 € -1 316 712 € -1 884 472 € -673 155 €
Net margin 0.1% 2.2% 2.0% 1.0% 0.4% 0.6% 0.2% -3.1% 0.4%

Revenue and income statement

In 2024, BREST METROPOLE AMENAGEMENT achieves revenue of 10.4 M€. Revenue is declining over the period 2016-2024 (CAGR: -15.1%). Vs 2023, growth of +10% (9.4 M€ -> 10.4 M€). After deducting consumption (13 k€), gross margin stands at 10.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -810 k€, representing -7.8% of revenue. Warning negative scissor effect: despite revenue change (+10%), EBITDA varies by -266%, reducing margin by 5.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 0.1% 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

10 362 020 €

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

10 349 153 €

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

-809 532 €

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

-28 068 €

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

12 029 €

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

-7.8%

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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 400%. 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 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

399.582%

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

8.36%

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

-7.141%

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

-27.366

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

12.0%

Solvency indicators evolution
BREST METROPOLE AMENAGEMENT

Sector positioning

Debt ratio
399.58 2024
2022
2023
2024
Q1: -0.39
Med: 1.1
Q3: 136.85
Average

In 2024, the debt ratio of BREST METROPOLE AMENAGEMENT (399.58) 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
8.36% 2024
2022
2023
2024
Q1: -0.14%
Med: 9.3%
Q3: 49.18%
Average +18 pts over 3 years

In 2024, the financial autonomy of BREST METROPOLE AMENAGEMENT (8.4%) 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
-27.37 years 2024
2022
2023
2024
Q1: -8.35 years
Med: 0.0 years
Q3: 0.84 years
Excellent

In 2024, the repayment capacity of BREST METROPOLE AMENAGEMENT (-27.37) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 773.46. 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

773.462

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

-106.131

Liquidity indicators evolution
BREST METROPOLE AMENAGEMENT

Sector positioning

Liquidity ratio
773.46 2024
2022
2023
2024
Q1: 124.75
Med: 280.5
Q3: 1000.73
Good +10 pts over 3 years

In 2024, the liquidity ratio of BREST METROPOLE AMENAGEMENT (773.46) 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
-106.13x 2024
2022
2023
2024
Q1: -9.86x
Med: 0.0x
Q3: 5.47x
Average

In 2024, the interest coverage of BREST METROPOLE AMENAGEMENT (-106.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 1043 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 208 days of revenue, i.e. 6.0 M€ to permanently finance. Notable WCR improvement over the period (-66%), freeing up cash.

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

5 975 155 €

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

20 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

41 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

1043 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

208 j

WCR and payment terms evolution
BREST METROPOLE AMENAGEMENT

Positioning of BREST METROPOLE AMENAGEMENT in its sector

Comparison with sector Promotion immobilière d'autres bâtiments

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of BREST METROPOLE AMENAGEMENT is estimated at 1 750 635 € (range 628 955€ - 4 308 883€). The price/revenue ratio is 0.28x (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 2024
80 tx
628k€ 1750k€ 4308k€
1 750 635 € Range: 628 955€ - 4 308 883€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
10 362 020 € × 0.28x
Estimation 2 898 892 €
1 042 409€ - 7 129 654€
Net Income Multiple 20%
12 029 € × 2.3x
Estimation 28 250 €
8 776€ - 77 727€
How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Promotion immobilière d'autres bâtiments)

Compare BREST METROPOLE AMENAGEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière d'autres bâtiments

Frequently asked questions about BREST METROPOLE AMENAGEMENT

What is the revenue of BREST METROPOLE AMENAGEMENT ?

The revenue of BREST METROPOLE AMENAGEMENT in 2024 is 10.4 M€.

Is BREST METROPOLE AMENAGEMENT profitable?

Yes, BREST METROPOLE AMENAGEMENT generated a net profit of 12 k€ in 2024.

Where is the headquarters of BREST METROPOLE AMENAGEMENT ?

The headquarters of BREST METROPOLE AMENAGEMENT is located in BREST (29200), in the department Finistere.

Where to find the tax return of BREST METROPOLE AMENAGEMENT ?

The tax return of BREST METROPOLE AMENAGEMENT 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 BREST METROPOLE AMENAGEMENT operate?

BREST METROPOLE AMENAGEMENT operates in the sector Promotion immobilière d'autres bâtiments (NAF code 41.10C). See the 'Sector positioning' section above to compare the company with its competitors.