BRETAGNE VIANDES DISTRIBUTION : revenue, balance sheet and financial ratios

BRETAGNE VIANDES DISTRIBUTION is a French company founded 27 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in QUIMPER (29000), this company of category PME shows in 2024 a revenue of 101.9 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 VIANDES DISTRIBUTION (SIREN 420259970)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 101 934 006 € 94 774 146 € 92 103 312 € 80 900 862 € 76 391 385 € 71 949 573 € 72 637 751 € 71 072 846 € 72 061 323 €
Net income 287 626 € 675 625 € 1 569 305 € 1 507 052 € 707 453 € 354 521 € 290 974 € 282 969 € 400 985 €
EBITDA 613 801 € 711 918 € 2 127 033 € 1 967 111 € 1 234 855 € 629 020 € 374 735 € 363 522 € 568 656 €
Net margin 0.3% 0.7% 1.7% 1.9% 0.9% 0.5% 0.4% 0.4% 0.6%

Revenue and income statement

In 2024, BRETAGNE VIANDES DISTRIBUTION achieves revenue of 101.9 M€. Revenue is growing positively over 9 years (CAGR: +4.4%). Vs 2023: +8%. After deducting consumption (80.1 M€), gross margin stands at 21.9 M€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 614 k€, representing 0.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 288 k€, i.e. 0.3% 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

101 934 006 €

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

21 876 695 €

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

613 801 €

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

572 421 €

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

287 626 €

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

0.6%

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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 75%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 58.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.1% 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

74.647%

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

31.584%

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

0.099%

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

58.823

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

61.6%

Solvency indicators evolution
BRETAGNE VIANDES DISTRIBUTION

Sector positioning

Debt ratio
74.65 2024
2022
2023
2024
Q1: 2.7
Med: 34.43
Q3: 111.38
Average +10 pts over 3 years

In 2024, the debt ratio of BRETAGNE VIANDES DISTRIBU... (74.65) 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
31.58% 2024
2022
2023
2024
Q1: 11.96%
Med: 33.85%
Q3: 54.62%
Average

In 2024, the financial autonomy of BRETAGNE VIANDES DISTRIBU... (31.6%) 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
58.82 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.71 years
Q3: 3.84 years
Watch +12 pts over 3 years

In 2024, the repayment capacity of BRETAGNE VIANDES DISTRIBU... (58.82) 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 166.02. 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 56.7x. 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

166.022

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

56.666

Liquidity indicators evolution
BRETAGNE VIANDES DISTRIBUTION

Sector positioning

Liquidity ratio
166.02 2024
2022
2023
2024
Q1: 101.38
Med: 151.5
Q3: 236.52
Good

In 2024, the liquidity ratio of BRETAGNE VIANDES DISTRIBU... (166.02) 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
56.67x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.24x
Q3: 9.81x
Excellent

In 2024, the interest coverage of BRETAGNE VIANDES DISTRIBU... (56.7x) 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: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Inventory turnover is 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 48 days of revenue, i.e. 13.5 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

13 529 701 €

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

25 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

31 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

23 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

48 j

WCR and payment terms evolution
BRETAGNE VIANDES DISTRIBUTION

Positioning of BRETAGNE VIANDES DISTRIBUTION in its sector

Comparison with sector Transformation et conservation de la viande de boucherie

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (45 transactions). This range of 2 493 389€ to 16 056 280€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
2493k€ 7179k€ 16056k€
7 179 502 € Range: 2 493 389€ - 16 056 280€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 45 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 (Transformation et conservation de la viande de boucherie)

Compare BRETAGNE VIANDES DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Transformation et conservation de la viande de boucherie

Frequently asked questions about BRETAGNE VIANDES DISTRIBUTION

What is the revenue of BRETAGNE VIANDES DISTRIBUTION ?

The revenue of BRETAGNE VIANDES DISTRIBUTION in 2024 is 101.9 M€.

Is BRETAGNE VIANDES DISTRIBUTION profitable?

Yes, BRETAGNE VIANDES DISTRIBUTION generated a net profit of 288 k€ in 2024.

Where is the headquarters of BRETAGNE VIANDES DISTRIBUTION ?

The headquarters of BRETAGNE VIANDES DISTRIBUTION is located in QUIMPER (29000), in the department Finistere.

Where to find the tax return of BRETAGNE VIANDES DISTRIBUTION ?

The tax return of BRETAGNE VIANDES DISTRIBUTION 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 VIANDES DISTRIBUTION operate?

BRETAGNE VIANDES DISTRIBUTION operates in the sector Transformation et conservation de la viande de boucherie (NAF code 10.11Z). See the 'Sector positioning' section above to compare the company with its competitors.