Employees: 01 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1970-01-01 (56 years)Status: ActiveBusiness sector: Activités des sociétés holdingLocation: VOIRON (38500), Isere
BRIZARD-SMP : revenue, balance sheet and financial ratios
BRIZARD-SMP is a French company
founded 56 years ago,
specialized in the sector Activités des sociétés holding.
Based in VOIRON (38500),
this company of category PME
shows in 2024 a revenue of 1.6 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, BRIZARD-SMP achieves revenue of 1.6 M€. Activity remains stable over the period (CAGR: -0.0%). Vs 2023: +2%. After deducting consumption (0 €), gross margin stands at 1.6 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 280 k€, representing 17.8% of revenue. Warning negative scissor effect: despite revenue change (+2%), EBITDA varies by -15%, reducing margin by 3.6 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.4 M€, i.e. 154.3% 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
1 576 550 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
1 576 550 €
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
280 443 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
39 033 €
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
2 431 840 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
17.8%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 9%. 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 89%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 171.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
9.443%
Financial autonomy (2024)
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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
89.093%
Cash flow / Revenue (2024)
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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
171.649%
Repayment capacity (2024)
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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
0.747
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
16.843
10.872
10.962
10.919
12.447
14.568
14.973
10.978
9.443
Financial autonomy
82.048
86.044
85.938
85.792
85.394
83.703
85.858
87.839
89.093
Repayment capacity
1.474
1.082
0.952
1.342
1.713
4.585
1.332
1.01
0.747
Cash flow / Revenue
85.934%
87.943%
109.301%
96.124%
96.245%
42.768%
144.373%
139.087%
171.649%
Sector positioning
Debt ratio
9.442024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average
In 2024, the debt ratio of BRIZARD-SMP (9.44) 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
89.09%2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Good
In 2024, the financial autonomy of BRIZARD-SMP (89.1%) 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
0.75 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average
In 2024, the repayment capacity of BRIZARD-SMP (0.75) 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 1794.55. 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 67.0x. Operating income very largely covers interest expenses: high safety margin.
Liquidity ratio (2024)
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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
1794.553
Interest coverage (2024)
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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
66.994
Liquidity indicators evolution BRIZARD-SMP
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
1196.767
1203.951
1050.61
1028.772
989.052
997.749
3464.392
1843.104
1794.553
Interest coverage
92.079
31.81
502.636
19.556
154.231
16.864
98.83
75.203
66.994
Sector positioning
Liquidity ratio
1794.552024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Good-16 pts over 3 years
In 2024, the liquidity ratio of BRIZARD-SMP (1794.55) 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
66.99x2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Excellent
In 2024, the interest coverage of BRIZARD-SMP (67.0x) 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: 70 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. The gap of 34 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 0 days of revenue, i.e. 552 € to permanently finance. Over 2016-2024, WCR increased by +101%, requiring additional financing.
Operating WCR (2024)
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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
552 €
Customer credit (2024)
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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
70 j
Supplier credit (2024)
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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 (2024)
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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
0 j
WCR and payment terms evolution BRIZARD-SMP
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
-98 790 €
-607 944 €
728 662 €
-454 612 €
124 131 €
-65 724 €
289 904 €
317 124 €
552 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
Customer payment term (days)
1
1
36
35
36
29
52
99
70
Supplier payment term (days)
28
25
216
41
56
40
27
51
36
Positioning of BRIZARD-SMP in its sector
Comparison with sector Activités des sociétés holding
Valuation estimate
Based on 54 transactions of similar company sales
in 2024,
the value of BRIZARD-SMP is estimated at
1 666 637 €
(range 740 902€ - 5 132 014€).
With an EBITDA of 280 443€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.59x
(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. Medium reliability: estimate to be confirmed with in-depth analysis.
Estimated enterprise value2024
54 tx
740k€1666k€5132k€
1 666 637 €Range: 740 902€ - 5 132 014€
NAF 5 année 2024
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
280 443 €×4.8x
Estimation1 356 180 €
229 568€ - 2 337 095€
Revenue Multiple30%
1 576 550 €×0.59x
Estimation928 228 €
577 475€ - 1 103 488€
Net Income Multiple20%
2 431 840 €×1.5x
Estimation3 550 394 €
2 264 381€ - 18 162 104€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 54 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 (Activités des sociétés holding)
Compare BRIZARD-SMP with other companies in the same sector:
Yes, BRIZARD-SMP generated a net profit of 2.4 M€ in 2024.
Where is the headquarters of BRIZARD-SMP ?
The headquarters of BRIZARD-SMP is located in VOIRON (38500), in the department Isere.
Where to find the tax return of BRIZARD-SMP ?
The tax return of BRIZARD-SMP 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 BRIZARD-SMP operate?
BRIZARD-SMP operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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