BRIOCHE PASQUIER CHARANCIEU : revenue, balance sheet and financial ratios

BRIOCHE PASQUIER CHARANCIEU is a French company founded 41 years ago, specialized in the sector Fabrication industrielle de pain et de pâtisserie fraîche. Based in CHARANCIEU (38490), this company of category ETI shows in 2024 a revenue of 123.4 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 - BRIOCHE PASQUIER CHARANCIEU (SIREN 333748564)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 123 409 719 € 119 435 144 € 100 039 375 € 95 731 499 € 91 168 215 € 91 734 081 € 87 699 488 € 84 529 829 € 80 674 443 €
Net income 6 895 679 € 5 928 400 € 638 628 € 3 178 984 € 4 403 957 € 1 832 716 € -991 534 € -415 814 € 2 067 961 €
EBITDA 11 151 918 € 10 012 302 € 3 206 465 € 7 480 271 € 9 562 076 € 7 806 976 € 3 572 001 € 3 037 398 € 6 362 136 €
Net margin 5.6% 5.0% 0.6% 3.3% 4.8% 2.0% -1.1% -0.5% 2.6%

Revenue and income statement

In 2024, BRIOCHE PASQUIER CHARANCIEU achieves revenue of 123.4 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.5%. Vs 2023: +3%. After deducting consumption (78.3 M€), gross margin stands at 45.1 M€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11.2 M€, representing 9.0% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6.9 M€, i.e. 5.6% 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

123 409 719 €

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

45 100 573 €

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

11 151 918 €

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

8 601 210 €

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

6 895 679 €

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

9.0%

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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 0%. 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 67%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 6.5% 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

0.0%

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

67.062%

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

6.494%

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

0.0

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

34.5%

Solvency indicators evolution
BRIOCHE PASQUIER CHARANCIEU

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.01
Med: 31.43
Q3: 103.18
Excellent

In 2024, the debt ratio of BRIOCHE PASQUIER CHARANCIEU (0.00) 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
67.06% 2024
2022
2023
2024
Q1: 10.05%
Med: 32.57%
Q3: 56.13%
Excellent

In 2024, the financial autonomy of BRIOCHE PASQUIER CHARANCIEU (67.1%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.16 years
Q3: 2.48 years
Excellent -19 pts over 3 years

In 2024, the repayment capacity of BRIOCHE PASQUIER CHARANCIEU (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 161.89. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

161.886

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

0.004

Liquidity indicators evolution
BRIOCHE PASQUIER CHARANCIEU

Sector positioning

Liquidity ratio
161.89 2024
2022
2023
2024
Q1: 103.03
Med: 152.34
Q3: 235.38
Good +14 pts over 3 years

In 2024, the liquidity ratio of BRIOCHE PASQUIER CHARANCIEU (161.89) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.79x
Q3: 5.96x
Average

In 2024, the interest coverage of BRIOCHE PASQUIER CHARANCIEU (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: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 26 days of revenue, i.e. 9.0 M€ to permanently finance. Over 2016-2024, WCR increased by +138%, 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

9 048 401 €

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

33 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

50 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

9 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

26 j

WCR and payment terms evolution
BRIOCHE PASQUIER CHARANCIEU

Positioning of BRIOCHE PASQUIER CHARANCIEU in its sector

Comparison with sector Fabrication industrielle de pain et de pâtisserie fraîche

Valuation estimate

Based on 203 transactions of similar company sales in 2024, the value of BRIOCHE PASQUIER CHARANCIEU is estimated at 70 232 531 € (range 39 113 915€ - 110 183 997€). With an EBITDA of 11 151 918€, the sector multiple of 6.7x is applied. The price/revenue ratio is 0.55x (in line with sector norms). 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 2024
203 transactions
39113k€ 70232k€ 110183k€
70 232 531 € Range: 39 113 915€ - 110 183 997€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
11 151 918 € × 6.7x
Estimation 75 087 284 €
39 984 073€ - 120 105 624€
Revenue Multiple 30%
123 409 719 € × 0.55x
Estimation 68 452 572 €
42 754 526€ - 91 121 864€
Net Income Multiple 20%
6 895 679 € × 8.8x
Estimation 60 765 589 €
31 477 607€ - 113 973 132€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 203 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 industrielle de pain et de pâtisserie fraîche)

Compare BRIOCHE PASQUIER CHARANCIEU with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication industrielle de pain et de pâtisserie fraîche

Frequently asked questions about BRIOCHE PASQUIER CHARANCIEU

What is the revenue of BRIOCHE PASQUIER CHARANCIEU ?

The revenue of BRIOCHE PASQUIER CHARANCIEU in 2024 is 123.4 M€.

Is BRIOCHE PASQUIER CHARANCIEU profitable?

Yes, BRIOCHE PASQUIER CHARANCIEU generated a net profit of 6.9 M€ in 2024.

Where is the headquarters of BRIOCHE PASQUIER CHARANCIEU ?

The headquarters of BRIOCHE PASQUIER CHARANCIEU is located in CHARANCIEU (38490), in the department Isere.

Where to find the tax return of BRIOCHE PASQUIER CHARANCIEU ?

The tax return of BRIOCHE PASQUIER CHARANCIEU 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 BRIOCHE PASQUIER CHARANCIEU operate?

BRIOCHE PASQUIER CHARANCIEU operates in the sector Fabrication industrielle de pain et de pâtisserie fraîche (NAF code 10.71A). See the 'Sector positioning' section above to compare the company with its competitors.