BRETAGNE SANTE REFERENCE : revenue, balance sheet and financial ratios

BRETAGNE SANTE REFERENCE is a French company founded 15 years ago, specialized in the sector Autres activités de soutien aux entreprises n.c.a.. Based in PACE (35740), this company of category PME shows in 2024 a revenue of 536 k€. 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 SANTE REFERENCE (SIREN 528624661)
Indicator 2024 2022 2021 2016
Revenue 535 678 € 388 697 € 335 249 € 346 749 €
Net income 146 690 € 99 935 € 117 433 € 96 526 €
EBITDA 148 858 € 101 995 € 129 171 € 129 199 €
Net margin 27.4% 25.7% 35.0% 27.8%

Revenue and income statement

In 2024, BRETAGNE SANTE REFERENCE achieves revenue of 536 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.6%. Vs 2022, growth of +38% (389 k€ -> 536 k€). After deducting consumption (0 €), gross margin stands at 536 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 149 k€, representing 27.8% of 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 147 k€, i.e. 27.4% 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

535 678 €

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

535 678 €

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

148 858 €

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

189 920 €

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

146 690 €

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

27.8%

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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 1%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 90%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 19.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.696%

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

90.178%

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

19.79%

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

0.073

Solvency indicators evolution
BRETAGNE SANTE REFERENCE

Sector positioning

Debt ratio
0.7 2024
2021
2022
2024
Q1: 0.0
Med: 5.61
Q3: 47.03
Good

In 2024, the debt ratio of BRETAGNE SANTE REFERENCE (0.70) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
90.18% 2024
2021
2022
2024
Q1: 6.21%
Med: 32.46%
Q3: 67.88%
Excellent

In 2024, the financial autonomy of BRETAGNE SANTE REFERENCE (90.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.07 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.29 years
Average +26 pts over 3 years

In 2024, the repayment capacity of BRETAGNE SANTE REFERENCE (0.07) 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 1068.94. 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

1068.945

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

0.0

Liquidity indicators evolution
BRETAGNE SANTE REFERENCE

Sector positioning

Liquidity ratio
1068.94 2024
2021
2022
2024
Q1: 120.11
Med: 218.14
Q3: 571.7
Excellent

In 2024, the liquidity ratio of BRETAGNE SANTE REFERENCE (1068.94) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.61x
Average

In 2024, the interest coverage of BRETAGNE SANTE REFERENCE (0.0x) 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: 200 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. The gap of 178 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 234 days of revenue, i.e. 349 k€ to permanently finance. Over 2016-2024, WCR increased by +199%, requiring additional financing.

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

348 651 €

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

200 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

22 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 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

234 j

WCR and payment terms evolution
BRETAGNE SANTE REFERENCE

Positioning of BRETAGNE SANTE REFERENCE in its sector

Comparison with sector Autres activités de soutien aux entreprises n.c.a.

Valuation estimate

Based on 131 transactions of similar company sales (all years), the value of BRETAGNE SANTE REFERENCE is estimated at 515 537 € (range 166 108€ - 1 015 660€). With an EBITDA of 148 858€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.36x (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.

Estimated enterprise value 2024
131 transactions
166k€ 515k€ 1015k€
515 537 € Range: 166 108€ - 1 015 660€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
148 858 € × 4.8x
Estimation 721 933 €
216 777€ - 1 241 944€
Revenue Multiple 30%
535 678 € × 0.36x
Estimation 191 030 €
95 410€ - 361 080€
Net Income Multiple 20%
146 690 € × 3.3x
Estimation 486 308 €
145 484€ - 1 431 820€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 (Autres activités de soutien aux entreprises n.c.a.)

Compare BRETAGNE SANTE REFERENCE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités de soutien aux entreprises n.c.a.

Frequently asked questions about BRETAGNE SANTE REFERENCE

What is the revenue of BRETAGNE SANTE REFERENCE ?

The revenue of BRETAGNE SANTE REFERENCE in 2024 is 536 k€.

Is BRETAGNE SANTE REFERENCE profitable?

Yes, BRETAGNE SANTE REFERENCE generated a net profit of 147 k€ in 2024.

Where is the headquarters of BRETAGNE SANTE REFERENCE ?

The headquarters of BRETAGNE SANTE REFERENCE is located in PACE (35740), in the department Ille-et-Vilaine.

Where to find the tax return of BRETAGNE SANTE REFERENCE ?

The tax return of BRETAGNE SANTE REFERENCE 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 SANTE REFERENCE operate?

BRETAGNE SANTE REFERENCE operates in the sector Autres activités de soutien aux entreprises n.c.a. (NAF code 82.99Z). See the 'Sector positioning' section above to compare the company with its competitors.