BRUN MOUTON COUVERTURE : revenue, balance sheet and financial ratios

BRUN MOUTON COUVERTURE is a French company founded 12 years ago, specialized in the sector Travaux de couverture par éléments. Based in VILLARD-DE-LANS (38250), this company of category PME shows in 2019 a revenue of 308 k€. 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 - BRUN MOUTON COUVERTURE (SIREN 801006628)
Indicator 2019 2018 2017 2016
Revenue 308 204 € 291 920 € 472 067 € 477 528 €
Net income 5 375 € 15 813 € 8 104 € -4 518 €
EBITDA 20 798 € 41 181 € 10 712 € 19 506 €
Net margin 1.7% 5.4% 1.7% -0.9%

Revenue and income statement

In 2019, BRUN MOUTON COUVERTURE achieves revenue of 308 k€. Revenue is declining over the period 2016-2019 (CAGR: -13.6%). Vs 2018: +6%. After deducting consumption (68 k€), gross margin stands at 241 k€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 21 k€, representing 6.7% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -49%, reducing margin by 7.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5 k€, i.e. 1.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

308 204 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

240 663 €

EBITDA (2019) ?
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

20 798 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

6 781 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

5 375 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.7%

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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 153%. 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 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 6.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

153.009%

Financial autonomy (2019) ?
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

30.074%

Cash flow / Revenue (2019) ?
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

6.579%

Repayment capacity (2019) ?
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

3.856

Solvency indicators evolution
BRUN MOUTON COUVERTURE

Sector positioning

Debt ratio
153.01 2019
2017
2018
2019
Q1: 3.8
Med: 19.11
Q3: 53.26
Average

In 2019, the debt ratio of BRUN MOUTON COUVERTURE (153.01) 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
30.07% 2019
2017
2018
2019
Q1: 18.11%
Med: 39.44%
Q3: 57.29%
Average +14 pts over 3 years

In 2019, the financial autonomy of BRUN MOUTON COUVERTURE (30.1%) 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
3.86 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.3 years
Q3: 1.4 years
Average

In 2019, the repayment capacity of BRUN MOUTON COUVERTURE (3.86) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 2.5x. Financial charges are adequately covered by operations.

Liquidity ratio (2019) ?
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 (2019) ?
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

2.452

Liquidity indicators evolution
BRUN MOUTON COUVERTURE

Sector positioning

Liquidity ratio
0.0 2019
2017
2018
2019
Q1: 144.21
Med: 201.33
Q3: 305.85
Watch -46 pts over 3 years

In 2019, the liquidity ratio of BRUN MOUTON COUVERTURE (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
2.45x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.57x
Q3: 2.99x
Good -6 pts over 3 years

In 2019, the interest coverage of BRUN MOUTON COUVERTURE (2.5x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 74 days. Excellent situation: suppliers finance 74 days of the operating cycle (retail model). WCR is negative (-12 days): operations structurally generate cash. Notable WCR improvement over the period (-138%), freeing up cash.

Operating WCR (2019) ?
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

-9 961 €

Customer credit (2019) ?
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 (2019) ?
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

74 j

Inventory turnover (2019) ?
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 (2019) ?
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

-12 j

WCR and payment terms evolution
BRUN MOUTON COUVERTURE

Positioning of BRUN MOUTON COUVERTURE in its sector

Comparison with sector Travaux de couverture par éléments

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of BRUN MOUTON COUVERTURE is estimated at 40 635 € (range 20 452€ - 66 160€). With an EBITDA of 20 798€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.16x (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 2019
113 transactions
20k€ 40k€ 66k€
40 635 € Range: 20 452€ - 66 160€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
20 798 € × 2.2x
Estimation 46 788 €
19 312€ - 75 072€
Revenue Multiple 30%
308 204 € × 0.16x
Estimation 47 800 €
31 079€ - 78 232€
Net Income Multiple 20%
5 375 € × 2.7x
Estimation 14 504 €
7 362€ - 25 774€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Travaux de couverture par éléments)

Compare BRUN MOUTON COUVERTURE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de couverture par éléments

Frequently asked questions about BRUN MOUTON COUVERTURE

What is the revenue of BRUN MOUTON COUVERTURE ?

The revenue of BRUN MOUTON COUVERTURE in 2019 is 308 k€.

Is BRUN MOUTON COUVERTURE profitable?

Yes, BRUN MOUTON COUVERTURE generated a net profit of 5 k€ in 2019.

Where is the headquarters of BRUN MOUTON COUVERTURE ?

The headquarters of BRUN MOUTON COUVERTURE is located in VILLARD-DE-LANS (38250), in the department Isere.

Where to find the tax return of BRUN MOUTON COUVERTURE ?

The tax return of BRUN MOUTON COUVERTURE 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 BRUN MOUTON COUVERTURE operate?

BRUN MOUTON COUVERTURE operates in the sector Travaux de couverture par éléments (NAF code 43.91B). See the 'Sector positioning' section above to compare the company with its competitors.