BRIAULT-DA COSTA ELECTRICITE : revenue, balance sheet and financial ratios

BRIAULT-DA COSTA ELECTRICITE is a French company founded 23 years ago, specialized in the sector Travaux d'installation électrique dans tous locaux. Based in SAINT-VICTOR (03410), this company of category PME shows in 2025 a revenue of 295 k€. 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 - BRIAULT-DA COSTA ELECTRICITE (SIREN 443612882)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 294 779 € 304 985 € 246 809 € 290 077 € 291 830 € 325 714 € 240 496 € 239 669 € 796 153 €
Net income 17 590 € 22 728 € 8 486 € 32 579 € 33 852 € 43 250 € 7 880 € 10 767 € 28 926 €
EBITDA 30 357 € 36 804 € 17 548 € 39 719 € 46 165 € 61 182 € 14 071 € 25 471 € 538 451 €
Net margin 6.0% 7.5% 3.4% 11.2% 11.6% 13.3% 3.3% 4.5% 3.6%

Revenue and income statement

In 2025, BRIAULT-DA COSTA ELECTRICITE achieves revenue of 295 k€. Revenue is declining over the period 2017-2025 (CAGR: -11.7%). Slight decline of -3% vs 2024. After deducting consumption (101 k€), gross margin stands at 194 k€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 30 k€, representing 10.3% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 18 k€, i.e. 6.0% 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

294 779 €

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

194 122 €

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

30 357 €

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

23 778 €

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

17 590 €

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

10.2%

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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 35%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 63%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

35.281%

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

62.515%

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

6.823%

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

2.359

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

51.7%

Solvency indicators evolution
BRIAULT-DA COSTA ELECTRICITE

Sector positioning

Debt ratio
35.28 2025
2023
2024
2025
Q1: 2.71
Med: 13.26
Q3: 36.28
Average +8 pts over 3 years

In 2025, the debt ratio of BRIAULT-DA COSTA ELECTRICITE (35.28) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
62.52% 2025
2023
2024
2025
Q1: 26.28%
Med: 47.06%
Q3: 62.61%
Good

In 2025, the financial autonomy of BRIAULT-DA COSTA ELECTRICITE (62.5%) 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
2.36 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.23 years
Q3: 1.23 years
Average

In 2025, the repayment capacity of BRIAULT-DA COSTA ELECTRICITE (2.36) 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 552.11. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 7.0x. Operating income very largely covers interest expenses: high safety margin.

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

552.112

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

6.954

Liquidity indicators evolution
BRIAULT-DA COSTA ELECTRICITE

Sector positioning

Liquidity ratio
552.11 2025
2023
2024
2025
Q1: 170.94
Med: 236.28
Q3: 351.3
Excellent

In 2025, the liquidity ratio of BRIAULT-DA COSTA ELECTRICITE (552.11) 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
6.95x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.31x
Q3: 2.81x
Excellent

In 2025, the interest coverage of BRIAULT-DA COSTA ELECTRICITE (7.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 63 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. The company must finance 27 days of gap between collections and payments. Overall, WCR represents 68 days of revenue, i.e. 56 k€ to permanently finance. Over 2017-2025, WCR increased by +35%, requiring additional financing.

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

55 607 €

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

63 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

36 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

0 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

68 j

WCR and payment terms evolution
BRIAULT-DA COSTA ELECTRICITE

Positioning of BRIAULT-DA COSTA ELECTRICITE in its sector

Comparison with sector Travaux d'installation électrique dans tous locaux

Valuation estimate

Based on 283 transactions of similar company sales (all years), the value of BRIAULT-DA COSTA ELECTRICITE is estimated at 36 851 € (range 17 262€ - 105 933€). With an EBITDA of 30 357€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.18x (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
283 transactions
17k€ 36k€ 105k€
36 851 € Range: 17 262€ - 105 933€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
30 357 € × 1.0x
Estimation 31 695 €
11 778€ - 110 847€
Revenue Multiple 30%
294 779 € × 0.18x
Estimation 52 902 €
31 933€ - 102 837€
Net Income Multiple 20%
17 590 € × 1.5x
Estimation 25 668 €
8 966€ - 98 295€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 283 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 (Travaux d'installation électrique dans tous locaux)

Compare BRIAULT-DA COSTA ELECTRICITE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation électrique dans tous locaux

Frequently asked questions about BRIAULT-DA COSTA ELECTRICITE

What is the revenue of BRIAULT-DA COSTA ELECTRICITE ?

The revenue of BRIAULT-DA COSTA ELECTRICITE in 2025 is 295 k€.

Is BRIAULT-DA COSTA ELECTRICITE profitable?

Yes, BRIAULT-DA COSTA ELECTRICITE generated a net profit of 18 k€ in 2025.

Where is the headquarters of BRIAULT-DA COSTA ELECTRICITE ?

The headquarters of BRIAULT-DA COSTA ELECTRICITE is located in SAINT-VICTOR (03410), in the department Allier.

Where to find the tax return of BRIAULT-DA COSTA ELECTRICITE ?

The tax return of BRIAULT-DA COSTA ELECTRICITE 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 BRIAULT-DA COSTA ELECTRICITE operate?

BRIAULT-DA COSTA ELECTRICITE operates in the sector Travaux d'installation électrique dans tous locaux (NAF code 43.21A). See the 'Sector positioning' section above to compare the company with its competitors.