BRO INDUSTRIES : revenue, balance sheet and financial ratios

BRO INDUSTRIES is a French company founded 15 years ago, specialized in the sector Intermédiaires du commerce en bois et matériaux de construction. Based in LA CHAPELLE-VILLARS (42410), this company of category PME shows in 2023 a revenue of 202 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - BRO INDUSTRIES (SIREN 529134108)
Indicator 2023 2020 2018 2016
Revenue 201 971 € 148 105 € 163 415 € 196 338 €
Net income 45 172 € 23 405 € 15 164 € 24 651 €
EBITDA 54 646 € 27 748 € 17 996 € 37 255 €
Net margin 22.4% 15.8% 9.3% 12.6%

Revenue and income statement

In 2023, BRO INDUSTRIES achieves revenue of 202 k€. Revenue is growing positively over 4 years (CAGR: +0.4%). Vs 2020, growth of +36% (148 k€ -> 202 k€). After deducting consumption (0 €), gross margin stands at 202 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 55 k€, representing 27.1% of revenue. Positive scissor effect: EBITDA margin improves by +8.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 45 k€, i.e. 22.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

201 971 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

201 971 €

EBITDA (2023) ?
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

54 646 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

51 883 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

45 172 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

27.1%

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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 5%. 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 82%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 23.8% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

5.469%

Financial autonomy (2023) ?
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

82.182%

Cash flow / Revenue (2023) ?
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

23.832%

Repayment capacity (2023) ?
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

0.299

Asset age ratio (2023) ?
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

40.1%

Solvency indicators evolution
BRO INDUSTRIES

Sector positioning

Debt ratio
5.47 2023
2018
2020
2023
Q1: 0.06
Med: 10.96
Q3: 53.05
Good

In 2023, the debt ratio of BRO INDUSTRIES (5.47) 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
82.18% 2023
2018
2020
2023
Q1: 12.77%
Med: 39.69%
Q3: 60.03%
Excellent +7 pts over 3 years

In 2023, the financial autonomy of BRO INDUSTRIES (82.2%) 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
0.3 years 2023
2018
2020
2023
Q1: 0.0 years
Med: 0.03 years
Q3: 0.88 years
Average -15 pts over 3 years

In 2023, the repayment capacity of BRO INDUSTRIES (0.30) 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 510.87. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2023) ?
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

510.866

Interest coverage (2023) ?
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

0.209

Liquidity indicators evolution
BRO INDUSTRIES

Sector positioning

Liquidity ratio
510.87 2023
2018
2020
2023
Q1: 149.02
Med: 230.32
Q3: 384.46
Excellent

In 2023, the liquidity ratio of BRO INDUSTRIES (510.87) 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
0.21x 2023
2018
2020
2023
Q1: 0.0x
Med: 0.01x
Q3: 2.05x
Good -8 pts over 3 years

In 2023, the interest coverage of BRO INDUSTRIES (0.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Favorable situation: supplier credit is longer than customer credit by 18 days. WCR is negative (-38 days): operations structurally generate cash. Notable WCR improvement over the period (-160%), freeing up cash.

Operating WCR (2023) ?
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

-21 221 €

Customer credit (2023) ?
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

26 j

Supplier credit (2023) ?
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

44 j

Inventory turnover (2023) ?
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 (2023) ?
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

-38 j

WCR and payment terms evolution
BRO INDUSTRIES

Positioning of BRO INDUSTRIES in its sector

Comparison with sector Intermédiaires du commerce en bois et matériaux de construction

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of BRO INDUSTRIES is estimated at 79 283 € (range 30 015€ - 257 327€). With an EBITDA of 54 646€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.32x (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 2023
229 transactions
30k€ 79k€ 257k€
79 283 € Range: 30 015€ - 257 327€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
54 646 € × 1.6x
Estimation 88 771 €
28 971€ - 294 708€
Revenue Multiple 30%
201 971 € × 0.32x
Estimation 65 496 €
30 711€ - 160 243€
Net Income Multiple 20%
45 172 € × 1.7x
Estimation 76 248 €
31 585€ - 309 504€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Intermédiaires du commerce en bois et matériaux de construction)

Compare BRO INDUSTRIES with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en bois et matériaux de construction

Frequently asked questions about BRO INDUSTRIES

What is the revenue of BRO INDUSTRIES ?

The revenue of BRO INDUSTRIES in 2023 is 202 k€.

Is BRO INDUSTRIES profitable?

Yes, BRO INDUSTRIES generated a net profit of 45 k€ in 2023.

Where is the headquarters of BRO INDUSTRIES ?

The headquarters of BRO INDUSTRIES is located in LA CHAPELLE-VILLARS (42410), in the department Loire.

Where to find the tax return of BRO INDUSTRIES ?

The tax return of BRO INDUSTRIES 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 BRO INDUSTRIES operate?

BRO INDUSTRIES operates in the sector Intermédiaires du commerce en bois et matériaux de construction (NAF code 46.13Z). See the 'Sector positioning' section above to compare the company with its competitors.