BRIAND CONSTRUCTIONS METALLIQUES : revenue, balance sheet and financial ratios

BRIAND CONSTRUCTIONS METALLIQUES is a French company founded 49 years ago, specialized in the sector Fabrication de structures métalliques et de parties de structures. Based in LES HERBIERS (85500), this company of category ETI shows in 2024 a revenue of 146.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - BRIAND CONSTRUCTIONS METALLIQUES (SIREN 308575158)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 146 855 950 € 101 396 469 € 79 491 664 € 65 396 855 € 56 183 049 € 87 234 185 € 78 683 481 € 65 839 983 € 74 422 845 €
Net income 11 101 724 € 10 786 605 € 7 286 107 € 6 425 643 € 5 598 317 € 7 133 294 € 5 823 531 € 5 080 253 € 5 362 159 €
EBITDA 11 822 799 € 14 369 194 € 10 268 574 € 9 108 005 € 6 982 338 € 10 008 552 € 9 879 933 € 8 187 275 € 8 039 340 €
Net margin 7.6% 10.6% 9.2% 9.8% 10.0% 8.2% 7.4% 7.7% 7.2%

Revenue and income statement

In 2024, BRIAND CONSTRUCTIONS METALLIQUES achieves revenue of 146.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.9%. Vs 2023, growth of +45% (101.4 M€ -> 146.9 M€). After deducting consumption (27.1 M€), gross margin stands at 119.8 M€, i.e. a rate of 82%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11.8 M€, representing 8.1% of revenue. Warning negative scissor effect: despite revenue change (+45%), EBITDA varies by -18%, reducing margin by 6.1 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11.1 M€, i.e. 7.6% 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

146 855 950 €

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

119 797 078 €

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

11 822 799 €

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

12 146 109 €

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

11 101 724 €

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

8.0%

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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 3%. 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 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). 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 7.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

2.975%

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

14.671%

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

7.26%

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

0.05

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

11.3%

Solvency indicators evolution
BRIAND CONSTRUCTIONS METALLIQUES

Sector positioning

Debt ratio
2.98 2024
2022
2023
2024
Q1: 6.02
Med: 21.48
Q3: 63.73
Excellent

In 2024, the debt ratio of BRIAND CONSTRUCTIONS META... (2.98) 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
14.67% 2024
2022
2023
2024
Q1: 26.51%
Med: 45.66%
Q3: 61.6%
Watch

In 2024, the financial autonomy of BRIAND CONSTRUCTIONS META... (14.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.05 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.73 years
Q3: 2.18 years
Good

In 2024, the repayment capacity of BRIAND CONSTRUCTIONS META... (0.05) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 421.80. 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

421.796

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
BRIAND CONSTRUCTIONS METALLIQUES

Sector positioning

Liquidity ratio
421.8 2024
2022
2023
2024
Q1: 167.49
Med: 240.93
Q3: 341.44
Excellent

In 2024, the liquidity ratio of BRIAND CONSTRUCTIONS META... (421.80) 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
2022
2023
2024
Q1: 0.0x
Med: 1.53x
Q3: 6.1x
Average

In 2024, the interest coverage of BRIAND CONSTRUCTIONS META... (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: 69 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 78 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 144 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. 30.7 M€ to permanently finance. Over 2016-2024, WCR increased by +106%, 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

30 701 705 €

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

69 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

78 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

144 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

75 j

WCR and payment terms evolution
BRIAND CONSTRUCTIONS METALLIQUES

Positioning of BRIAND CONSTRUCTIONS METALLIQUES in its sector

Comparison with sector Fabrication de structures métalliques et de parties de structures

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of BRIAND CONSTRUCTIONS METALLIQUES is estimated at 16 053 106 € (range 10 019 020€ - 36 907 980€). With an EBITDA of 11 822 799€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.13x (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 2024
56 tx
10019k€ 16053k€ 36907k€
16 053 106 € Range: 10 019 020€ - 36 907 980€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
11 822 799 € × 1.0x
Estimation 12 258 595 €
7 870 962€ - 28 295 444€
Revenue Multiple 30%
146 855 950 € × 0.13x
Estimation 18 904 584 €
9 973 304€ - 24 002 425€
Net Income Multiple 20%
11 101 724 € × 1.9x
Estimation 21 262 172 €
15 457 743€ - 77 797 657€
How is this estimate calculated?

This estimate is based on the analysis of 56 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 (Fabrication de structures métalliques et de parties de structures)

Compare BRIAND CONSTRUCTIONS METALLIQUES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de structures métalliques et de parties de structures

Frequently asked questions about BRIAND CONSTRUCTIONS METALLIQUES

What is the revenue of BRIAND CONSTRUCTIONS METALLIQUES ?

The revenue of BRIAND CONSTRUCTIONS METALLIQUES in 2024 is 146.9 M€.

Is BRIAND CONSTRUCTIONS METALLIQUES profitable?

Yes, BRIAND CONSTRUCTIONS METALLIQUES generated a net profit of 11.1 M€ in 2024.

Where is the headquarters of BRIAND CONSTRUCTIONS METALLIQUES ?

The headquarters of BRIAND CONSTRUCTIONS METALLIQUES is located in LES HERBIERS (85500), in the department Vendee.

Where to find the tax return of BRIAND CONSTRUCTIONS METALLIQUES ?

The tax return of BRIAND CONSTRUCTIONS METALLIQUES 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 BRIAND CONSTRUCTIONS METALLIQUES operate?

BRIAND CONSTRUCTIONS METALLIQUES operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.