BRETAGNE PIECES AUTO 35 : revenue, balance sheet and financial ratios

BRETAGNE PIECES AUTO 35 is a French company founded 36 years ago, specialized in the sector Commerce de gros d'équipements automobiles. Based in SARGE-LES-LE-MANS (72190), this company of category PME shows in 2024 a revenue of 4.4 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 - BRETAGNE PIECES AUTO 35 (SIREN 352927495)
Indicator 2024 2023 2022 2021 2020 2020 2019 2018 2017
Revenue 4 387 262 € 4 612 525 € 3 370 119 € 2 839 046 € 1 203 219 € N/C N/C N/C N/C
Net income 88 224 € 70 427 € 78 025 € 17 933 € 13 805 € 37 104 € 84 939 € 30 889 € 54 971 €
EBITDA 101 724 € 121 857 € 104 322 € 4 404 € 97 307 € N/C N/C N/C N/C
Net margin 2.0% 1.5% 2.3% 0.6% 1.1% N/C N/C N/C N/C

Revenue and income statement

In 2024, BRETAGNE PIECES AUTO 35 achieves revenue of 4.4 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +38.2%. Slight decline of -5% vs 2023. After deducting consumption (2.8 M€), gross margin stands at 1.6 M€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 102 k€, representing 2.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 88 k€, i.e. 2.0% 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

4 387 262 €

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

1 559 942 €

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

101 724 €

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

110 216 €

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

88 224 €

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

2.3%

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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 72%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.5% 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

71.975%

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

26.296%

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

1.477%

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

6.403

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

40.5%

Solvency indicators evolution
BRETAGNE PIECES AUTO 35

Sector positioning

Debt ratio
71.97 2024
2022
2023
2024
Q1: 0.26
Med: 13.62
Q3: 52.91
Average

In 2024, the debt ratio of BRETAGNE PIECES AUTO 35 (71.97) 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
26.3% 2024
2022
2023
2024
Q1: 21.3%
Med: 41.67%
Q3: 60.11%
Average

In 2024, the financial autonomy of BRETAGNE PIECES AUTO 35 (26.3%) 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
6.4 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.2 years
Q3: 1.87 years
Watch

In 2024, the repayment capacity of BRETAGNE PIECES AUTO 35 (6.40) 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 159.20. 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 20.4x. Operating income very largely covers interest expenses: high safety margin.

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

159.201

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

20.449

Liquidity indicators evolution
BRETAGNE PIECES AUTO 35

Sector positioning

Liquidity ratio
159.2 2024
2022
2023
2024
Q1: 145.43
Med: 206.86
Q3: 309.41
Average -20 pts over 3 years

In 2024, the liquidity ratio of BRETAGNE PIECES AUTO 35 (159.20) 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
20.45x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.22x
Q3: 10.11x
Excellent

In 2024, the interest coverage of BRETAGNE PIECES AUTO 35 (20.4x) 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: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 63 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 117 days of revenue, i.e. 1.4 M€ 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

1 429 151 €

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

48 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

77 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

63 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

117 j

WCR and payment terms evolution
BRETAGNE PIECES AUTO 35

Positioning of BRETAGNE PIECES AUTO 35 in its sector

Comparison with sector Commerce de gros d'équipements automobiles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (29 transactions). This range of 385 739€ to 1 397 326€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
385k€ 912k€ 1397k€
912 149 € Range: 385 739€ - 1 397 326€
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 (Commerce de gros d'équipements automobiles)

Compare BRETAGNE PIECES AUTO 35 with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros d'équipements automobiles

Frequently asked questions about BRETAGNE PIECES AUTO 35

What is the revenue of BRETAGNE PIECES AUTO 35 ?

The revenue of BRETAGNE PIECES AUTO 35 in 2024 is 4.4 M€.

Is BRETAGNE PIECES AUTO 35 profitable?

Yes, BRETAGNE PIECES AUTO 35 generated a net profit of 88 k€ in 2024.

Where is the headquarters of BRETAGNE PIECES AUTO 35 ?

The headquarters of BRETAGNE PIECES AUTO 35 is located in SARGE-LES-LE-MANS (72190), in the department Sarthe.

Where to find the tax return of BRETAGNE PIECES AUTO 35 ?

The tax return of BRETAGNE PIECES AUTO 35 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 BRETAGNE PIECES AUTO 35 operate?

BRETAGNE PIECES AUTO 35 operates in the sector Commerce de gros d'équipements automobiles (NAF code 45.31Z). See the 'Sector positioning' section above to compare the company with its competitors.