DAVID BROWN FRANCE ENGRENAGES : revenue, balance sheet and financial ratios

DAVID BROWN FRANCE ENGRENAGES is a French company founded 31 years ago, specialized in the sector Fabrication d'engrenages et d'organes mécaniques de transmission. Based in THANN (68800), this company of category PME shows in 2016 a revenue of 7.8 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 - DAVID BROWN FRANCE ENGRENAGES (SIREN 397799651)
Indicator 2016 2015
Revenue 7 787 665 € 9 292 703 €
Net income -2 847 735 € -2 547 464 €
EBITDA -2 393 144 € -2 694 748 €
Net margin -36.6% -27.4%

Revenue and income statement

In 2016, DAVID BROWN FRANCE ENGRENAGES achieves revenue of 7.8 M€. Significant drop of -16% vs 2015. After deducting consumption (3.6 M€), gross margin stands at 4.2 M€, i.e. a rate of 54%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2.4 M€, representing -30.7% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -2.8 M€ (-36.6% of revenue), which will impact equity.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

7 787 665 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 218 918 €

EBITDA (2016) ?
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

-2 393 144 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-2 663 371 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-2 847 735 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-30.7%

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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 -160%. 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 -25%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-160.106%

Financial autonomy (2016) ?
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

-25.071%

Cash flow / Revenue (2016) ?
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

-35.28%

Repayment capacity (2016) ?
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

-0.991

Asset age ratio (2016) ?
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

20.9%

Solvency indicators evolution
DAVID BROWN FRANCE ENGRENAGES

Sector positioning

Debt ratio
-160.11 2016
2015
2016
Q1: 0.84
Med: 11.8
Q3: 35.19
Excellent +13 pts over 2 years

In 2016, the debt ratio of DAVID BROWN FRANCE ENGREN... (-160.11) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-25.07% 2016
2015
2016
Q1: 33.51%
Med: 52.85%
Q3: 64.95%
Watch

In 2016, the financial autonomy of DAVID BROWN FRANCE ENGREN... (-25.1%) 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
-0.99 years 2016
2016
Q1: 0.0 years
Med: 0.29 years
Q3: 1.01 years
Excellent

In 2016, the repayment capacity of DAVID BROWN FRANCE ENGREN... (-0.99) 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 101.14. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2016) ?
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

101.143

Interest coverage (2016) ?
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

-1.243

Liquidity indicators evolution
DAVID BROWN FRANCE ENGRENAGES

Sector positioning

Liquidity ratio
101.14 2016
2015
2016
Q1: 171.51
Med: 250.69
Q3: 332.38
Watch +9 pts over 2 years

In 2016, the liquidity ratio of DAVID BROWN FRANCE ENGREN... (101.14) 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
-1.24x 2016
2016
Q1: 0.0x
Med: 1.76x
Q3: 11.19x
Watch

In 2016, the interest coverage of DAVID BROWN FRANCE ENGREN... (-1.2x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 142 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 176 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Inventory turnover is 81 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 151 days of revenue, i.e. 3.3 M€ to permanently finance.

Operating WCR (2016) ?
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

3 274 246 €

Customer credit (2016) ?
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

142 j

Supplier credit (2016) ?
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

176 j

Inventory turnover (2016) ?
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

81 j

WCR in days of revenue (2016) ?
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

151 j

WCR and payment terms evolution
DAVID BROWN FRANCE ENGRENAGES

Positioning of DAVID BROWN FRANCE ENGRENAGES in its sector

Comparison with sector Fabrication d'engrenages et d'organes mécaniques de transmission

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (37 transactions). This range of 570 182€ to 1 854 632€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2016
Indicative
570k€ 1120k€ 1854k€
1 120 412 € Range: 570 182€ - 1 854 632€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 37 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 d'engrenages et d'organes mécaniques de transmission)

Compare DAVID BROWN FRANCE ENGRENAGES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'engrenages et d'organes mécaniques de transmission

Frequently asked questions about DAVID BROWN FRANCE ENGRENAGES

What is the revenue of DAVID BROWN FRANCE ENGRENAGES ?

The revenue of DAVID BROWN FRANCE ENGRENAGES in 2016 is 7.8 M€.

Is DAVID BROWN FRANCE ENGRENAGES profitable?

DAVID BROWN FRANCE ENGRENAGES recorded a net loss in 2016.

Where is the headquarters of DAVID BROWN FRANCE ENGRENAGES ?

The headquarters of DAVID BROWN FRANCE ENGRENAGES is located in THANN (68800), in the department Haut-Rhin.

Where to find the tax return of DAVID BROWN FRANCE ENGRENAGES ?

The tax return of DAVID BROWN FRANCE ENGRENAGES 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 DAVID BROWN FRANCE ENGRENAGES operate?

DAVID BROWN FRANCE ENGRENAGES operates in the sector Fabrication d'engrenages et d'organes mécaniques de transmission (NAF code 28.15Z). See the 'Sector positioning' section above to compare the company with its competitors.