C.B.P.D-COMPTOIR BRETON PIECE DETACHEE : revenue, balance sheet and financial ratios

C.B.P.D-COMPTOIR BRETON PIECE DETACHEE is a French company founded 26 years ago, specialized in the sector Gestion de fonds. Based in PLOUGONVELIN (29217), this company of category PME shows in 2018 a revenue of 354 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 - C.B.P.D-COMPTOIR BRETON PIECE DETACHEE (SIREN 423633551)
Indicator 2018 2017
Revenue 354 321 € 288 925 €
Net income 332 428 € 149 100 €
EBITDA 41 585 € 10 717 €
Net margin 93.8% 51.6%

Revenue and income statement

In 2018, C.B.P.D-COMPTOIR BRETON PIECE DETACHEE achieves revenue of 354 k€. Vs 2017, growth of +23% (289 k€ -> 354 k€). After deducting consumption (0 €), gross margin stands at 354 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 42 k€, representing 11.7% of revenue. Positive scissor effect: EBITDA margin improves by +8.0 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 332 k€, i.e. 93.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

354 321 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

354 321 €

EBITDA (2018) ?
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

41 585 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

36 361 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

332 428 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.7%

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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 4%. 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 85%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 97.9% 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 (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

4.472%

Financial autonomy (2018) ?
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

84.825%

Cash flow / Revenue (2018) ?
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

97.935%

Repayment capacity (2018) ?
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

0.382

Asset age ratio (2018) ?
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

73.7%

Solvency indicators evolution
C.B.P.D-COMPTOIR BRETON PIECE DETACHEE

Sector positioning

Debt ratio
4.47 2018
2017
2018
Q1: 0.02
Med: 13.47
Q3: 95.23
Good -21 pts over 2 years

In 2018, the debt ratio of C.B.P.D-COMPTOIR BRETON P... (4.47) 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
84.83% 2018
2017
2018
Q1: 16.16%
Med: 54.74%
Q3: 86.93%
Good

In 2018, the financial autonomy of C.B.P.D-COMPTOIR BRETON P... (84.8%) 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
0.38 years 2018
2017
2018
Q1: -0.02 years
Med: 0.01 years
Q3: 3.3 years
Average -22 pts over 2 years

In 2018, the repayment capacity of C.B.P.D-COMPTOIR BRETON P... (0.38) 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 55.18. 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 24.8x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2018) ?
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

55.184

Interest coverage (2018) ?
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

24.845

Liquidity indicators evolution
C.B.P.D-COMPTOIR BRETON PIECE DETACHEE

Sector positioning

Liquidity ratio
55.18 2018
2017
2018
Q1: 110.43
Med: 366.1
Q3: 1997.4
Watch -33 pts over 2 years

In 2018, the liquidity ratio of C.B.P.D-COMPTOIR BRETON P... (55.18) 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
24.84x 2018
2017
2018
Q1: -40.05x
Med: 0.0x
Q3: 0.06x
Excellent

In 2018, the interest coverage of C.B.P.D-COMPTOIR BRETON P... (24.8x) 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: 66 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 80 days. Favorable situation: supplier credit is longer than customer credit by 14 days. WCR is negative (-313 days): operations structurally generate cash.

Operating WCR (2018) ?
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

-307 753 €

Customer credit (2018) ?
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

66 j

Supplier credit (2018) ?
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

80 j

Inventory turnover (2018) ?
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 (2018) ?
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

-313 j

WCR and payment terms evolution
C.B.P.D-COMPTOIR BRETON PIECE DETACHEE

Positioning of C.B.P.D-COMPTOIR BRETON PIECE DETACHEE in its sector

Comparison with sector Gestion de fonds

Valuation estimate

Based on 70 transactions of similar company sales in 2018, the value of C.B.P.D-COMPTOIR BRETON PIECE DETACHEE is estimated at 734 383 € (range 355 086€ - 1 398 059€). With an EBITDA of 41 585€, the sector multiple of 5.9x is applied. The price/revenue ratio is 0.66x (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 value 2018
70 tx
355k€ 734k€ 1398k€
734 383 € Range: 355 086€ - 1 398 059€
NAF 5 année 2018

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
41 585 € × 5.9x
Estimation 244 200 €
141 660€ - 423 953€
Revenue Multiple 30%
354 321 € × 0.66x
Estimation 232 505 €
111 782€ - 339 386€
Net Income Multiple 20%
332 428 € × 8.2x
Estimation 2 712 660 €
1 253 609€ - 5 421 336€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 70 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 (Gestion de fonds)

Compare C.B.P.D-COMPTOIR BRETON PIECE DETACHEE with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion de fonds

Frequently asked questions about C.B.P.D-COMPTOIR BRETON PIECE DETACHEE

What is the revenue of C.B.P.D-COMPTOIR BRETON PIECE DETACHEE ?

The revenue of C.B.P.D-COMPTOIR BRETON PIECE DETACHEE in 2018 is 354 k€.

Is C.B.P.D-COMPTOIR BRETON PIECE DETACHEE profitable?

Yes, C.B.P.D-COMPTOIR BRETON PIECE DETACHEE generated a net profit of 332 k€ in 2018.

Where is the headquarters of C.B.P.D-COMPTOIR BRETON PIECE DETACHEE ?

The headquarters of C.B.P.D-COMPTOIR BRETON PIECE DETACHEE is located in PLOUGONVELIN (29217), in the department Finistere.

Where to find the tax return of C.B.P.D-COMPTOIR BRETON PIECE DETACHEE ?

The tax return of C.B.P.D-COMPTOIR BRETON PIECE DETACHEE 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 C.B.P.D-COMPTOIR BRETON PIECE DETACHEE operate?

C.B.P.D-COMPTOIR BRETON PIECE DETACHEE operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.