Le dernier exercice comptable publié pour cette entreprise remonte à 2018. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

BRETT : revenue, balance sheet and financial ratios

BRETT is a French company founded 41 years ago, specialized in the sector Fabrication de meubles de bureau et de magasin. Based in MACHECOUL-SAINT-MEME (44270), this company of category PME shows in 2018 a revenue of 1.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Fragile

Signal structurel : résultat d'exploitation insuffisant pour couvrir les intérêts.

In summary, BRETT is currently loss-making, which weighs on its accounts. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - BRETT (SIREN 331941500)
Indicator 2019 2018 2017
Revenue N/C 1 095 033 € 874 403 €
Net income -25 213 € 121 370 € 96 001 €
EBITDA N/C 137 863 € 68 884 €
Net margin N/C 11.1% 11.0%

Revenue and income statement

In 2019, BRETT records a net loss of 25 k€. This deficit will reduce equity on the balance sheet.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 095 033 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

737 653 €

EBITDA (2018) ?
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

137 863 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

139 592 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

121 370 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.6%

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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 0%. Compared with its sector, this ratio places the company among the best positioned (sector median: 27.1%). Financial autonomy (= Equity / Total assets x 100) reaches 62%. Compared with its sector, this ratio places the company among the best positioned (sector median: 41.1%). Cash flow represents 10.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 4.2%).

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2018) ?
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

62.47%

Cash flow / Revenue (2018) ?
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

10.93%

Repayment capacity (2018) ?
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

0.0

Asset age ratio (2018) ?
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

10.2%

Solvency indicators evolution
BRETT

Sector positioning

Debt ratio
0.0% 2019
Q1: 5.45%
Med: 27.15%
Q3: 61.16%
Excellent

In 2019, the debt ratio of BRETT (0.0%) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
62.09% 2019
Q1: 25.53%
Med: 41.06%
Q3: 57.27%
Excellent

In 2019, the financial autonomy of BRETT (62.1%) 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
0.0 years 2018
Q1: 0.0 years
Med: 0.46 years
Q3: 1.86 years
Excellent

In 2018, the repayment capacity of BRETT (0.00) 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 3.27. This ratio is more favorable than the sector median (2.0). The interest coverage ratio (= EBIT / Interest expenses) is 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2018) ?
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

3.27

Interest coverage (2018) ?
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

0.01

Liquidity indicators evolution
BRETT

Sector positioning

Liquidity ratio
2.37 2019
Q1: 1.5
Med: 2.03
Q3: 2.83
Good -15 pts over 3 years

In 2019, the liquidity ratio of BRETT (2.37) 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
0.01x 2018
Q1: 0.0x
Med: 1.35x
Q3: 5.16x
Average

In 2018, the interest coverage of BRETT (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. Overall, WCR represents 16 days of revenue, i.e. 0 € to permanently finance. Between 2017 and 2018, WCR improved by 49 days of revenue, freeing up cash.

Operating WCR (2018) ?
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

49 408 €

Customer credit (2018) ?
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

10 j

Supplier credit (2018) ?
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

58 j

Inventory turnover (2018) ?
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

41 j

WCR in days of revenue (2018) ?
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

16 j

WCR and payment terms evolution
BRETT

Positioning of BRETT in its sector

Comparison with sector Fabrication de meubles de bureau et de magasin

Similar companies (Fabrication de meubles de bureau et de magasin)

Compare BRETT with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de meubles de bureau et de magasin

Top companies in Fabrication de meubles de bureau et de magasin

Largest companies by revenue in the sector Fabrication de meubles de bureau et de magasin:

Top companies in Loire-Atlantique

Largest companies by revenue in the department Loire-Atlantique:

Voir le classement complet du département Loire-Atlantique

Frequently asked questions about BRETT

What is the revenue of BRETT ?

The revenue of BRETT in 2018 is 1.1 M€.

Is BRETT profitable?

BRETT recorded a net loss in 2019.

Where is the headquarters of BRETT ?

The headquarters of BRETT is located in MACHECOUL-SAINT-MEME (44270), in the department Loire-Atlantique.

Where to find the tax return of BRETT ?

The tax return of BRETT 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 BRETT operate?

BRETT operates in the sector Fabrication de meubles de bureau et de magasin (NAF code 31.01Z). See the 'Sector positioning' section above to compare the company with its competitors.