CARROSSERIE DE BRETAGNE : revenue, balance sheet and financial ratios

CARROSSERIE DE BRETAGNE is a French company founded 35 years ago, specialized in the sector Fabrication de carrosseries et remorques. Based in BREAL-SOUS-MONTFORT (35310), this company of category PME shows in 2024 a revenue of 12.0 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 - CARROSSERIE DE BRETAGNE (SIREN 379196843)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 11 959 732 € 9 706 853 € 10 707 431 € 15 950 524 € 12 362 371 € 13 863 320 € 12 270 333 € 6 879 002 € 9 957 264 €
Net income -69 237 € 52 688 € 31 081 € -594 255 € -424 950 € -1 457 204 € 4 101 € -1 037 684 € -1 635 285 €
EBITDA 230 395 € -343 281 € -494 021 € -394 769 € -234 760 € -1 751 669 € -763 356 € -1 111 179 € -1 749 570 €
Net margin -0.6% 0.5% 0.3% -3.7% -3.4% -10.5% 0.0% -15.1% -16.4%

Revenue and income statement

In 2024, CARROSSERIE DE BRETAGNE achieves revenue of 12.0 M€. Revenue is growing positively over 9 years (CAGR: +2.3%). Vs 2023, growth of +23% (9.7 M€ -> 12.0 M€). After deducting consumption (5.8 M€), gross margin stands at 6.2 M€, i.e. a rate of 52%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 230 k€, representing 1.9% of revenue. Positive scissor effect: EBITDA margin improves by +5.5 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -69 k€ (-0.6% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

11 959 732 €

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

6 166 552 €

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

230 395 €

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

-36 822 €

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

-69 237 €

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

1.9%

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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 615%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 13.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

614.862%

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

4.742%

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

1.656%

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

13.437

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

16.7%

Solvency indicators evolution
CARROSSERIE DE BRETAGNE

Sector positioning

Debt ratio
614.86 2024
2022
2023
2024
Q1: 4.79
Med: 27.7
Q3: 79.01
Watch

In 2024, the debt ratio of CARROSSERIE DE BRETAGNE (614.86) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
4.74% 2024
2022
2023
2024
Q1: 20.53%
Med: 39.52%
Q3: 57.49%
Watch

In 2024, the financial autonomy of CARROSSERIE DE BRETAGNE (4.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
13.44 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.89 years
Q3: 2.67 years
Watch +52 pts over 3 years

In 2024, the repayment capacity of CARROSSERIE DE BRETAGNE (13.44) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 131.53. 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 20.8x. Operating income very largely covers interest expenses: high safety margin.

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

131.527

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

20.834

Liquidity indicators evolution
CARROSSERIE DE BRETAGNE

Sector positioning

Liquidity ratio
131.53 2024
2022
2023
2024
Q1: 153.1
Med: 220.25
Q3: 325.12
Watch

In 2024, the liquidity ratio of CARROSSERIE DE BRETAGNE (131.53) 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
20.83x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.31x
Q3: 8.74x
Excellent +51 pts over 3 years

In 2024, the interest coverage of CARROSSERIE DE BRETAGNE (20.8x) 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: 63 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 121 days. Excellent situation: suppliers finance 58 days of the operating cycle (retail model). Inventory turnover is 58 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 112 days of revenue, i.e. 3.7 M€ to permanently finance. Over 2016-2024, WCR increased by +45%, 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

3 726 413 €

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

63 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

121 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

58 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

112 j

WCR and payment terms evolution
CARROSSERIE DE BRETAGNE

Positioning of CARROSSERIE DE BRETAGNE in its sector

Comparison with sector Fabrication de carrosseries et remorques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 546 308€ to 1 144 379€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
546k€ 999k€ 1144k€
999 583 € Range: 546 308€ - 1 144 379€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 31 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 de carrosseries et remorques)

Compare CARROSSERIE DE BRETAGNE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de carrosseries et remorques

Frequently asked questions about CARROSSERIE DE BRETAGNE

What is the revenue of CARROSSERIE DE BRETAGNE ?

The revenue of CARROSSERIE DE BRETAGNE in 2024 is 12.0 M€.

Is CARROSSERIE DE BRETAGNE profitable?

CARROSSERIE DE BRETAGNE recorded a net loss in 2024.

Where is the headquarters of CARROSSERIE DE BRETAGNE ?

The headquarters of CARROSSERIE DE BRETAGNE is located in BREAL-SOUS-MONTFORT (35310), in the department Ille-et-Vilaine.

Where to find the tax return of CARROSSERIE DE BRETAGNE ?

The tax return of CARROSSERIE DE BRETAGNE 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 CARROSSERIE DE BRETAGNE operate?

CARROSSERIE DE BRETAGNE operates in the sector Fabrication de carrosseries et remorques (NAF code 29.20Z). See the 'Sector positioning' section above to compare the company with its competitors.