Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

BROGARD JEAN-LUC : revenue, balance sheet and financial ratios

BROGARD JEAN-LUC is a French company founded 32 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail . Based in GUEHENNO (56420), this company of category PME shows in 2022 a revenue of 2.0 M€. 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 - BROGARD JEAN-LUC (SIREN 391660750)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C 2 015 499 € N/C N/C N/C N/C N/C
Net income 130 226 € 108 975 € 103 123 € 75 153 € 62 428 € 54 556 € 53 361 € 30 301 € 39 145 €
EBITDA N/C N/C N/C 118 328 € N/C N/C N/C N/C N/C
Net margin N/C N/C N/C 3.7% N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, BROGARD JEAN-LUC generates positive net income of 130 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 39 k€ -> 130 k€.

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

130 226 €

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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 43%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

43.444%

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

47.68%

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

62.7%

Solvency indicators evolution
BROGARD JEAN-LUC

Sector positioning

Debt ratio
43.44 2025
2023
2024
2025
Q1: 6.47
Med: 45.92
Q3: 121.67
Good -10 pts over 3 years

In 2025, the debt ratio of BROGARD JEAN-LUC (43.44) 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
47.68% 2025
2023
2024
2025
Q1: 19.72%
Med: 40.93%
Q3: 57.41%
Good +18 pts over 3 years

In 2025, the financial autonomy of BROGARD JEAN-LUC (47.7%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 226.99. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

226.994

Liquidity indicators evolution
BROGARD JEAN-LUC

Sector positioning

Liquidity ratio
226.99 2025
2023
2024
2025
Q1: 130.13
Med: 212.59
Q3: 336.97
Good +16 pts over 3 years

In 2025, the liquidity ratio of BROGARD JEAN-LUC (226.99) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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 and payment terms evolution
BROGARD JEAN-LUC

Positioning of BROGARD JEAN-LUC in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Valuation estimate

Based on 94 transactions of similar company sales (all years), the value of BROGARD JEAN-LUC is estimated at 181 795 € (range 73 218€ - 475 211€). 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 value 2025
94 tx
73k€ 181k€ 475k€
181 795 € Range: 73 218€ - 475 211€
NAF 5 all-time

Valuation method used

Net Income Multiple
130 226 € × 1.4x = 181 795 €
Range: 73 218€ - 475 212€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 94 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 gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail )

Compare BROGARD JEAN-LUC with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Frequently asked questions about BROGARD JEAN-LUC

What is the revenue of BROGARD JEAN-LUC ?

The revenue of BROGARD JEAN-LUC in 2022 is 2.0 M€.

Is BROGARD JEAN-LUC profitable?

Yes, BROGARD JEAN-LUC generated a net profit of 130 k€ in 2025.

Where is the headquarters of BROGARD JEAN-LUC ?

The headquarters of BROGARD JEAN-LUC is located in GUEHENNO (56420), in the department Morbihan.

Where to find the tax return of BROGARD JEAN-LUC ?

The tax return of BROGARD JEAN-LUC 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 BROGARD JEAN-LUC operate?

BROGARD JEAN-LUC operates in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail (NAF code 46.21Z). See the 'Sector positioning' section above to compare the company with its competitors.