ENTREPOTS FRIGORIFIQUES CENTRE BRETAGNE : revenue, balance sheet and financial ratios

ENTREPOTS FRIGORIFIQUES CENTRE BRETAGNE is a French company founded 40 years ago, specialized in the sector Entreposage et stockage frigorifique. Based in POULLAOUEN (29246), this company of category PME shows in 2020 a revenue of 1.2 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 - ENTREPOTS FRIGORIFIQUES CENTRE BRETAGNE (SIREN 335036711)
Indicator 2020 2019
Revenue 1 222 946 € 1 075 588 €
Net income 518 280 € 468 630 €
EBITDA 714 719 € 603 193 €
Net margin 42.4% 43.6%

Revenue and income statement

In 2020, ENTREPOTS FRIGORIFIQUES CENTRE BRETAGNE achieves revenue of 1.2 M€. Vs 2019, growth of +14% (1.1 M€ -> 1.2 M€). After deducting consumption (0 €), gross margin stands at 1.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 715 k€, representing 58.4% of revenue. Positive scissor effect: EBITDA margin improves by +2.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 518 k€, i.e. 42.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 222 946 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 222 946 €

EBITDA (2020) ?
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

714 719 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

695 247 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

518 280 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

57.2%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 97%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 43.4% 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 (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.002%

Financial autonomy (2020) ?
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

97.009%

Cash flow / Revenue (2020) ?
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

43.384%

Repayment capacity (2020) ?
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

0.0

Asset age ratio (2020) ?
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

14.6%

Solvency indicators evolution
ENTREPOTS FRIGORIFIQUES CENTRE BRETAGNE

Sector positioning

Debt ratio
0.0 2020
2019
2020
Q1: 0.06
Med: 15.99
Q3: 83.99
Excellent

In 2020, the debt ratio of ENTREPOTS FRIGORIFIQUES C... (0.00) 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
97.01% 2020
2019
2020
Q1: 19.46%
Med: 40.4%
Q3: 62.16%
Excellent

In 2020, the financial autonomy of ENTREPOTS FRIGORIFIQUES C... (97.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2020
2019
2020
Q1: 0.0 years
Med: 0.26 years
Q3: 3.14 years
Excellent

In 2020, the repayment capacity of ENTREPOTS FRIGORIFIQUES C... (0.00) 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 3107.22. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

3107.223

Interest coverage (2020) ?
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

0.0

Liquidity indicators evolution
ENTREPOTS FRIGORIFIQUES CENTRE BRETAGNE

Sector positioning

Liquidity ratio
3107.22 2020
2019
2020
Q1: 108.27
Med: 176.44
Q3: 322.28
Excellent -17 pts over 2 years

In 2020, the liquidity ratio of ENTREPOTS FRIGORIFIQUES C... (3107.22) 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
0.0x 2020
2019
2020
Q1: 0.0x
Med: 0.29x
Q3: 4.71x
Average

In 2020, the interest coverage of ENTREPOTS FRIGORIFIQUES C... (0.0x) 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. Average customer payment term: 73 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. The gap of 39 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 543 days of revenue, i.e. 1.8 M€ to permanently finance.

Operating WCR (2020) ?
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

1 845 205 €

Customer credit (2020) ?
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

73 j

Supplier credit (2020) ?
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

34 j

Inventory turnover (2020) ?
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 (2020) ?
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

543 j

WCR and payment terms evolution
ENTREPOTS FRIGORIFIQUES CENTRE BRETAGNE

Positioning of ENTREPOTS FRIGORIFIQUES CENTRE BRETAGNE in its sector

Comparison with sector Entreposage et stockage frigorifique

Valuation estimate

Based on 77 transactions of similar company sales (all years), the value of ENTREPOTS FRIGORIFIQUES CENTRE BRETAGNE is estimated at 539 743 € (range 239 679€ - 1 448 013€). With an EBITDA of 714 719€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.14x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2020
77 tx
239k€ 539k€ 1448k€
539 743 € Range: 239 679€ - 1 448 013€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
714 719 € × 1.0x
Estimation 726 442 €
321 067€ - 1 716 908€
Revenue Multiple 30%
1 222 946 € × 0.14x
Estimation 175 813 €
113 769€ - 420 648€
Net Income Multiple 20%
518 280 € × 1.2x
Estimation 618 892 €
225 074€ - 2 316 829€
How is this estimate calculated?

This estimate is based on the analysis of 77 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 (Entreposage et stockage frigorifique)

Compare ENTREPOTS FRIGORIFIQUES CENTRE BRETAGNE with other companies in the same sector:

Voir toutes les statistiques du secteur Entreposage et stockage frigorifique

Frequently asked questions about ENTREPOTS FRIGORIFIQUES CENTRE BRETAGNE

What is the revenue of ENTREPOTS FRIGORIFIQUES CENTRE BRETAGNE ?

The revenue of ENTREPOTS FRIGORIFIQUES CENTRE BRETAGNE in 2020 is 1.2 M€.

Is ENTREPOTS FRIGORIFIQUES CENTRE BRETAGNE profitable?

Yes, ENTREPOTS FRIGORIFIQUES CENTRE BRETAGNE generated a net profit of 518 k€ in 2020.

Where is the headquarters of ENTREPOTS FRIGORIFIQUES CENTRE BRETAGNE ?

The headquarters of ENTREPOTS FRIGORIFIQUES CENTRE BRETAGNE is located in POULLAOUEN (29246), in the department Finistere.

Where to find the tax return of ENTREPOTS FRIGORIFIQUES CENTRE BRETAGNE ?

The tax return of ENTREPOTS FRIGORIFIQUES CENTRE 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 ENTREPOTS FRIGORIFIQUES CENTRE BRETAGNE operate?

ENTREPOTS FRIGORIFIQUES CENTRE BRETAGNE operates in the sector Entreposage et stockage frigorifique (NAF code 52.10A). See the 'Sector positioning' section above to compare the company with its competitors.