SIREN : 328567375
BRETON is a French company founded 42 years ago, specialized in the sector Travaux de charpente. Based in ASSE-LE-BOISNE (72130), this company of category PME shows in 2024 a revenue of 868 k€. 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 868 159 € | 826 318 € | 897 321 € | 903 760 € | 827 165 € | 905 559 € | 830 824 € | 810 187 € |
| Net income | -37 620 € | -49 259 € | 37 752 € | 42 094 € | 55 192 € | 21 162 € | 36 983 € | 8 160 € |
| EBITDA | -31 204 € | -40 988 € | 46 255 € | 68 108 € | 73 500 € | 22 660 € | 49 796 € | 8 682 € |
| Net margin | -4.3% | -6.0% | 4.2% | 4.7% | 6.7% | 2.3% | 4.5% | 1.0% |
In 2024, BRETON achieves revenue of 868 k€. Revenue is growing positively over 8 years (CAGR: +0.9%). Vs 2023: +5%. After deducting consumption (344 k€), gross margin stands at 524 k€, i.e. a rate of 60%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -31 k€, representing -3.6% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -38 k€ (-4.3% of revenue), which will impact equity.
868 159 €
523 766 €
-31 204 €
-35 127 €
-37 620 €
-3.6%
The debt ratio (= Financial debt / Equity x 100) stands at 17%. 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 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
17.418%
43.299%
-3.838%
-0.424
6.9%
In 2024, the debt ratio of BRETON (17.42) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of BRETON (43.3%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2024, the repayment capacity of BRETON (-0.42) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 129.91. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
129.912
-9.284
In 2024, the liquidity ratio of BRETON (129.91) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of BRETON (-9.3x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 55 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 100 days. Excellent situation: suppliers finance 45 days of the operating cycle (retail model). Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 73 days of revenue, i.e. 176 k€ to permanently finance. Over 2016-2024, WCR increased by +30%, requiring additional financing.
175 958 €
55 j
100 j
13 j
73 j
Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 80 491€ to 272 089€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 20 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 BRETON with other companies in the same sector:
Voir toutes les statistiques du secteur Travaux de charpente
The revenue of BRETON in 2024 is 868 k€.
BRETON recorded a net loss in 2024.
The headquarters of BRETON is located in ASSE-LE-BOISNE (72130), in the department Sarthe.
The tax return of BRETON 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).
BRETON operates in the sector Travaux de charpente (NAF code 43.91A). See the 'Sector positioning' section above to compare the company with its competitors.