BRICOSUD : revenue, balance sheet and financial ratios

BRICOSUD is a French company founded 18 years ago, specialized in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus). Based in CERET (66400), this company of category PME shows in 2024 a revenue of 2.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - BRICOSUD (SIREN 503433831)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016
Revenue 2 428 831 € 2 668 845 € 2 907 188 € 2 883 453 € 2 464 011 € 2 056 542 € 2 065 637 € 2 110 136 €
Net income -42 674 € 69 084 € 145 849 € 130 930 € 94 306 € 72 818 € 85 418 € 83 895 €
EBITDA 23 261 € 113 310 € 283 051 € 261 536 € 174 233 € 107 167 € 154 997 € 143 142 €
Net margin -1.8% 2.6% 5.0% 4.5% 3.8% 3.5% 4.1% 4.0%

Revenue and income statement

In 2024, BRICOSUD achieves revenue of 2.4 M€. Revenue is growing positively over 8 years (CAGR: +1.8%). Slight decline of -9% vs 2023. After deducting consumption (1.6 M€), gross margin stands at 835 k€, i.e. a rate of 34%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 23 k€, representing 1.0% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -79%, reducing margin by 3.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -43 k€ (-1.8% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 428 831 €

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

834 871 €

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

23 261 €

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

-20 481 €

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

-42 674 €

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

1.0%

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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 151%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 45.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

151.47%

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

26.091%

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

0.684%

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

45.121

Solvency indicators evolution
BRICOSUD

Sector positioning

Debt ratio
151.47 2024
2022
2023
2024
Q1: 9.73
Med: 33.55
Q3: 86.15
Average

In 2024, the debt ratio of BRICOSUD (151.47) 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
26.09% 2024
2022
2023
2024
Q1: 31.32%
Med: 49.55%
Q3: 64.0%
Average

In 2024, the financial autonomy of BRICOSUD (26.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
45.12 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 1.06 years
Q3: 3.73 years
Watch

In 2024, the repayment capacity of BRICOSUD (45.12) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 155.3x. Operating income very largely covers interest expenses: high safety margin.

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

0.0

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

155.26

Liquidity indicators evolution
BRICOSUD

Sector positioning

Liquidity ratio
0.0 2024
2022
2023
2024
Q1: 192.44
Med: 280.1
Q3: 411.12
Watch

In 2024, the liquidity ratio of BRICOSUD (0.00) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
155.26x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.75x
Q3: 13.31x
Excellent

In 2024, the interest coverage of BRICOSUD (155.3x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 95 days. Excellent situation: suppliers finance 95 days of the operating cycle (retail model). WCR is negative (-23 days): operations structurally generate cash. Notable WCR improvement over the period (-121%), freeing up cash.

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

-153 502 €

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

0 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

95 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

0 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

-23 j

WCR and payment terms evolution
BRICOSUD

Positioning of BRICOSUD in its sector

Comparison with sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (30 transactions). This range of 153 894€ to 432 356€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
153k€ 240k€ 432k€
240 788 € Range: 153 894€ - 432 356€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 30 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 de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus))

Compare BRICOSUD with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Frequently asked questions about BRICOSUD

What is the revenue of BRICOSUD ?

The revenue of BRICOSUD in 2024 is 2.4 M€.

Is BRICOSUD profitable?

BRICOSUD recorded a net loss in 2024.

Where is the headquarters of BRICOSUD ?

The headquarters of BRICOSUD is located in CERET (66400), in the department Pyrenees-Orientales.

Where to find the tax return of BRICOSUD ?

The tax return of BRICOSUD 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 BRICOSUD operate?

BRICOSUD operates in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus) (NAF code 47.52B). See the 'Sector positioning' section above to compare the company with its competitors.