COMBLES D'EN FRANCE BRETAGNE : revenue, balance sheet and financial ratios

COMBLES D'EN FRANCE BRETAGNE is a French company founded 38 years ago, specialized in the sector Travaux de charpente. Based in PLOEMEL (56400), this company of category PME shows in 2024 a revenue of 1.5 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 - COMBLES D'EN FRANCE BRETAGNE (SIREN 342261591)
Indicator 2025 2024 2023 2022 2019 2017 2016
Revenue N/C 1 505 864 € N/C N/C N/C 747 351 € 746 173 €
Net income 3 714 € -14 501 € 33 052 € 5 154 € 1 631 € 7 428 € 39 796 €
EBITDA N/C -17 564 € N/C N/C N/C 25 725 € 58 579 €
Net margin N/C -1.0% N/C N/C N/C 1.0% 5.3%

Revenue and income statement

In 2025, COMBLES D'EN FRANCE BRETAGNE generates positive net income of 4 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 40 k€ -> 4 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

3 714 €

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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 17%. 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 37%. The balance between equity and debt is satisfactory.

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

16.926%

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

36.612%

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

23.6%

Solvency indicators evolution
COMBLES D'EN FRANCE BRETAGNE

Sector positioning

Debt ratio
16.93 2025
2023
2024
2025
Q1: 9.16
Med: 25.54
Q3: 54.64
Good -22 pts over 3 years

In 2025, the debt ratio of COMBLES D'EN FRANCE BRETAGNE (16.93) 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
36.61% 2025
2023
2024
2025
Q1: 31.37%
Med: 45.9%
Q3: 60.99%
Average -21 pts over 3 years

In 2025, the financial autonomy of COMBLES D'EN FRANCE BRETAGNE (36.6%) 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
-6.08 years 2024
2024
Q1: 0.0 years
Med: 0.48 years
Q3: 1.61 years
Excellent

In 2024, the repayment capacity of COMBLES D'EN FRANCE BRETAGNE (-6.08) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 336.13. 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

336.128

Liquidity indicators evolution
COMBLES D'EN FRANCE BRETAGNE

Sector positioning

Liquidity ratio
336.13 2025
2023
2024
2025
Q1: 172.12
Med: 234.82
Q3: 327.16
Excellent +38 pts over 3 years

In 2025, the liquidity ratio of COMBLES D'EN FRANCE BRETAGNE (336.13) 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
-5.98x 2024
2024
Q1: 0.0x
Med: 0.88x
Q3: 4.05x
Average

In 2024, the interest coverage of COMBLES D'EN FRANCE BRETAGNE (-6.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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
COMBLES D'EN FRANCE BRETAGNE

Positioning of COMBLES D'EN FRANCE BRETAGNE in its sector

Comparison with sector Travaux de charpente

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of COMBLES D'EN FRANCE BRETAGNE is estimated at 10 021 € (range 5 087€ - 17 809€). 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 2025
113 transactions
5k€ 10k€ 17k€
10 021 € Range: 5 087€ - 17 809€
NAF 5 all-time

Valuation method used

Net Income Multiple
3 714 € × 2.7x = 10 022 €
Range: 5 087€ - 17 809€

Only this financial indicator is available for this company.

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 charpente)

Compare COMBLES D'EN FRANCE BRETAGNE with other companies in the same sector:

Frequently asked questions about COMBLES D'EN FRANCE BRETAGNE

What is the revenue of COMBLES D'EN FRANCE BRETAGNE ?

The revenue of COMBLES D'EN FRANCE BRETAGNE in 2024 is 1.5 M€.

Is COMBLES D'EN FRANCE BRETAGNE profitable?

Yes, COMBLES D'EN FRANCE BRETAGNE generated a net profit of 4 k€ in 2025.

Where is the headquarters of COMBLES D'EN FRANCE BRETAGNE ?

The headquarters of COMBLES D'EN FRANCE BRETAGNE is located in PLOEMEL (56400), in the department Morbihan.

Where to find the tax return of COMBLES D'EN FRANCE BRETAGNE ?

The tax return of COMBLES D'EN FRANCE 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 COMBLES D'EN FRANCE BRETAGNE operate?

COMBLES D'EN FRANCE BRETAGNE operates in the sector Travaux de charpente (NAF code 43.91A). See the 'Sector positioning' section above to compare the company with its competitors.