BREZEME ENTREPRISE ET PROMOTION : revenue, balance sheet and financial ratios

BREZEME ENTREPRISE ET PROMOTION is a French company founded 20 years ago, specialized in the sector Promotion immobilière de logements. Based in LIVRON-SUR-DROME (26250), this company of category PME shows in 2022 a revenue of 3.5 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 - BREZEME ENTREPRISE ET PROMOTION (SIREN 488645938)
Indicator 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 3 457 694 € 2 531 150 € 369 551 € 6 900 € 23 770 € 1 009 502 € 25 000 € N/C
Net income 1 515 474 € 482 225 € 254 116 € -5 874 € -110 464 € -472 500 € -96 102 € -137 082 €
EBITDA 1 633 004 € 113 745 € 440 586 € -56 699 € -95 165 € -728 352 € -42 331 € -45 297 €
Net margin 43.8% 19.1% 68.8% -85.1% -464.7% -46.8% -384.4% N/C

Revenue and income statement

In 2022, BREZEME ENTREPRISE ET PROMOTION achieves revenue of 3.5 M€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +127.4%. Vs 2021, growth of +37% (2.5 M€ -> 3.5 M€). After deducting consumption (0 €), gross margin stands at 3.5 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.6 M€, representing 47.2% of revenue. Positive scissor effect: EBITDA margin improves by +42.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.5 M€, i.e. 43.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 457 694 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 457 694 €

EBITDA (2022) ?
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

1 633 004 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 632 728 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 515 474 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

47.2%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 2%. 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 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 43.8% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.756%

Financial autonomy (2022) ?
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

20.97%

Cash flow / Revenue (2022) ?
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

43.843%

Repayment capacity (2022) ?
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

0.012

Asset age ratio (2022) ?
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

69.4%

Solvency indicators evolution
BREZEME ENTREPRISE ET PROMOTION

Sector positioning

Debt ratio
1.76 2022
2020
2021
2022
Q1: 0.0
Med: 9.78
Q3: 170.47
Good

In 2022, the debt ratio of BREZEME ENTREPRISE ET PRO... (1.76) 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
20.97% 2022
2020
2021
2022
Q1: 0.08%
Med: 16.67%
Q3: 57.8%
Good +28 pts over 3 years

In 2022, the financial autonomy of BREZEME ENTREPRISE ET PRO... (21.0%) 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.

Repayment capacity
0.01 years 2022
2020
2021
2022
Q1: -1.96 years
Med: 0.0 years
Q3: 2.58 years
Average

In 2022, the repayment capacity of BREZEME ENTREPRISE ET PRO... (0.01) 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 162.77. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

162.77

Interest coverage (2022) ?
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
BREZEME ENTREPRISE ET PROMOTION

Sector positioning

Liquidity ratio
162.77 2022
2020
2021
2022
Q1: 141.58
Med: 338.94
Q3: 1019.12
Average +12 pts over 3 years

In 2022, the liquidity ratio of BREZEME ENTREPRISE ET PRO... (162.77) 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
0.0x 2022
2020
2021
2022
Q1: -3.69x
Med: 0.0x
Q3: 3.08x
Good -25 pts over 3 years

In 2022, the interest coverage of BREZEME ENTREPRISE ET PRO... (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 150 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 146 days. The company must finance 4 days of gap between collections and payments. Inventory turnover is 261 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 75 days of revenue, i.e. 717 k€ to permanently finance.

Operating WCR (2022) ?
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

717 264 €

Customer credit (2022) ?
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

150 j

Supplier credit (2022) ?
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

146 j

Inventory turnover (2022) ?
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

261 j

WCR in days of revenue (2022) ?
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

75 j

WCR and payment terms evolution
BREZEME ENTREPRISE ET PROMOTION

Positioning of BREZEME ENTREPRISE ET PROMOTION in its sector

Comparison with sector Promotion immobilière de logements

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of BREZEME ENTREPRISE ET PROMOTION is estimated at 1 821 269 € (range 663 780€ - 5 163 929€). With an EBITDA of 1 633 004€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.28x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
80 tx
663k€ 1821k€ 5163k€
1 821 269 € Range: 663 780€ - 5 163 929€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 633 004 € × 1.0x
Estimation 1 638 502 €
676 618€ - 4 983 411€
Revenue Multiple 30%
3 457 694 € × 0.28x
Estimation 967 329 €
347 841€ - 2 379 088€
Net Income Multiple 20%
1 515 474 € × 2.3x
Estimation 3 559 098 €
1 105 598€ - 9 792 486€
How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Promotion immobilière de logements)

Compare BREZEME ENTREPRISE ET PROMOTION with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière de logements

Frequently asked questions about BREZEME ENTREPRISE ET PROMOTION

What is the revenue of BREZEME ENTREPRISE ET PROMOTION ?

The revenue of BREZEME ENTREPRISE ET PROMOTION in 2022 is 3.5 M€.

Is BREZEME ENTREPRISE ET PROMOTION profitable?

Yes, BREZEME ENTREPRISE ET PROMOTION generated a net profit of 1.5 M€ in 2022.

Where is the headquarters of BREZEME ENTREPRISE ET PROMOTION ?

The headquarters of BREZEME ENTREPRISE ET PROMOTION is located in LIVRON-SUR-DROME (26250), in the department Drome.

Where to find the tax return of BREZEME ENTREPRISE ET PROMOTION ?

The tax return of BREZEME ENTREPRISE ET PROMOTION 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 BREZEME ENTREPRISE ET PROMOTION operate?

BREZEME ENTREPRISE ET PROMOTION operates in the sector Promotion immobilière de logements (NAF code 41.10A). See the 'Sector positioning' section above to compare the company with its competitors.