BRIANT SAINT AUNES : revenue, balance sheet and financial ratios

BRIANT SAINT AUNES is a French company founded 21 years ago, specialized in the sector Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé. Based in SAINT-AUNES (34130), this company of category PME shows in 2025 a revenue of 766 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-09-19

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, BRIANT SAINT AUNES posts positive profitability over the latest financial year. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - BRIANT SAINT AUNES (SIREN 484138136)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018
Revenue 766 373 € 851 242 € 938 736 € 943 459 € 888 860 € 733 579 € N/C N/C
Net income 75 974 € 80 971 € 85 560 € 142 230 € 156 045 € 101 278 € 115 948 € 168 290 €
EBITDA 84 541 € 92 706 € 101 501 € 187 158 € 206 032 € 149 418 € N/C N/C
Net margin 9.9% 9.5% 9.1% 15.1% 17.6% 13.8% N/C N/C

Revenue and income statement

In 2025, BRIANT SAINT AUNES achieves revenue of 766 k€. Activity remains stable over the period (CAGR: -3.6%). Slight decline of -10% vs 2024. After deducting consumption (413 k€), gross margin stands at 354 k€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 85 k€, representing 11.0% of revenue. This ratio is more favorable than the sector median (8.6%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 76 k€, i.e. 9.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

766 373 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

353 600 €

EBITDA (2025) ?
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

84 541 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

80 561 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

75 974 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.0%

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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 7%. This ratio is more favorable than the sector median (7.0%). Financial autonomy (= Equity / Total assets x 100) reaches 88%. Compared with its sector, this ratio places the company among the best positioned (sector median: 58.8%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.7 years of cash flow to repay all financial debt. This ratio is slightly less favorable than the sector median (0.6 years). Cash flow represents 10.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (7.3%).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

6.92%

Financial autonomy (2025) ?
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

87.95%

Cash flow / Revenue (2025) ?
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

10.59%

Repayment capacity (2025) ?
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

0.7

Asset age ratio (2025) ?
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

21.5%

Solvency indicators evolution
BRIANT SAINT AUNES

Sector positioning

Debt ratio
6.92% 2025
Q1: 0.16%
Med: 7.02%
Q3: 29.58%
Good +14 pts over 3 years

In 2025, the debt ratio of BRIANT SAINT AUNES (6.9%) 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
87.95% 2025
Q1: 20.58%
Med: 58.82%
Q3: 79.2%
Excellent

In 2025, the financial autonomy of BRIANT SAINT AUNES (88.0%) 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
1.38 years 2024
Q1: 0.0 years
Med: 0.6 years
Q3: 2.75 years
Average

In 2024, the repayment capacity of BRIANT SAINT AUNES (1.38) 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 11.81. Compared with its sector, this ratio places the company among the best positioned (sector median: 3.2).

Liquidity ratio (2025) ?
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

11.81

Interest coverage (2025) ?
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

-0.93

Liquidity indicators evolution
BRIANT SAINT AUNES

Sector positioning

Liquidity ratio
11.81 2025
Q1: 1.71
Med: 3.19
Q3: 5.77
Excellent +8 pts over 3 years

In 2025, the liquidity ratio of BRIANT SAINT AUNES (11.81) 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
-0.93x 2025
Q1: 0.0x
Med: 0.48x
Q3: 6.27x
Watch -40 pts over 3 years

In 2025, the interest coverage of BRIANT SAINT AUNES (-0.9x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Inventory turnover is 142 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 294 days of revenue, i.e. 625 k€ to permanently finance. Between 2022 and 2025, WCR worsened by 19 days of revenue, signaling an increased financing need.

Operating WCR (2025) ?
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

625 084 €

Customer credit (2025) ?
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

0 j

Supplier credit (2025) ?
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

22 j

Inventory turnover (2025) ?
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

142 j

WCR in days of revenue (2025) ?
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

294 j

WCR and payment terms evolution
BRIANT SAINT AUNES

Positioning of BRIANT SAINT AUNES in its sector

Comparison with sector Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé

Valuation estimate

Based on 177 transactions of similar company sales (all years), the value of BRIANT SAINT AUNES is estimated at 139 527 € (range 60 773€ - 371 687€). With an EBITDA of 84 541€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.22x (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.

Estimated enterprise value 2025
177 transactions
60k€ 139k€ 371k€
139 527 € Range: 60 773€ - 371 687€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
84 541 € × 1.4x
Estimation 121 639 €
45 101€ - 424 224€
Revenue Multiple 30%
766 373 € × 0.22x
Estimation 168 845 €
94 047€ - 281 812€
Net Income Multiple 20%
75 974 € × 1.8x
Estimation 140 275 €
50 042€ - 375 160€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 177 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 (Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé)

Compare BRIANT SAINT AUNES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé

Top companies in Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé

Largest companies by revenue in the sector Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé:

Top companies in Herault

Largest companies by revenue in the department Herault:

Voir le classement complet du département Herault

Frequently asked questions about BRIANT SAINT AUNES

What is the revenue of BRIANT SAINT AUNES ?

The revenue of BRIANT SAINT AUNES in 2025 is 766 k€.

Is BRIANT SAINT AUNES profitable?

Yes, BRIANT SAINT AUNES generated a net profit of 76 k€ in 2025.

Where is the headquarters of BRIANT SAINT AUNES ?

The headquarters of BRIANT SAINT AUNES is located in SAINT-AUNES (34130), in the department Herault.

Where to find the tax return of BRIANT SAINT AUNES ?

The tax return of BRIANT SAINT AUNES 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 BRIANT SAINT AUNES operate?

BRIANT SAINT AUNES operates in the sector Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé (NAF code 47.77Z). See the 'Sector positioning' section above to compare the company with its competitors.