ENTREPRISE BREHERET : revenue, balance sheet and financial ratios

ENTREPRISE BREHERET is a French company founded 55 years ago, specialized in the sector Fabrication de charpentes et d'autres menuiseries. Based in MONTREVAULT-SUR-EVRE (49110), this company of category PME shows in 2025 a revenue of 20.6 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 - ENTREPRISE BREHERET (SIREN 071200331)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 20 615 707 € 19 223 968 € 20 142 277 € 17 866 795 € 14 694 636 € 11 347 223 € 13 713 705 € 11 767 025 € 11 056 596 € 10 282 165 €
Net income 1 000 395 € 1 222 693 € 939 496 € 633 887 € 553 421 € 276 239 € 570 153 € 409 078 € 254 450 € 263 168 €
EBITDA 2 205 676 € 2 441 396 € 1 986 453 € 1 759 030 € 1 407 388 € 562 171 € 1 167 840 € 596 126 € 329 474 € 581 329 €
Net margin 4.9% 6.4% 4.7% 3.5% 3.8% 2.4% 4.2% 3.5% 2.3% 2.6%

Revenue and income statement

In 2025, ENTREPRISE BREHERET achieves revenue of 20.6 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +8.0%. Vs 2024: +7%. After deducting consumption (9.2 M€), gross margin stands at 11.4 M€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.2 M€, representing 10.7% of revenue. Warning negative scissor effect: despite revenue change (+7%), EBITDA varies by -10%, reducing margin by 2.0 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.0 M€, i.e. 4.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

20 615 707 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

11 447 049 €

EBITDA (2025) ?
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

2 205 676 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 436 997 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 000 395 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

10.7%

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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 56%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 42%. 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 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

56.41%

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

41.689%

Cash flow / Revenue (2025) ?
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

8.505%

Repayment capacity (2025) ?
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

2.058

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

49.8%

Solvency indicators evolution
ENTREPRISE BREHERET

Sector positioning

Debt ratio
56.41 2025
2023
2024
2025
Q1: 4.76
Med: 24.76
Q3: 76.31
Average +11 pts over 3 years

In 2025, the debt ratio of ENTREPRISE BREHERET (56.41) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
41.69% 2025
2023
2024
2025
Q1: 26.79%
Med: 53.46%
Q3: 70.08%
Average -16 pts over 3 years

In 2025, the financial autonomy of ENTREPRISE BREHERET (41.7%) 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
2.06 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.51 years
Q3: 3.5 years
Average +6 pts over 3 years

In 2025, the repayment capacity of ENTREPRISE BREHERET (2.06) 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 196.46. 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 6.2x. Operating income very largely covers interest expenses: high safety margin.

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

196.464

Interest coverage (2025) ?
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

6.202

Liquidity indicators evolution
ENTREPRISE BREHERET

Sector positioning

Liquidity ratio
196.46 2025
2023
2024
2025
Q1: 169.98
Med: 264.48
Q3: 415.68
Average

In 2025, the liquidity ratio of ENTREPRISE BREHERET (196.46) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
6.2x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.26x
Q3: 9.31x
Good +16 pts over 3 years

In 2025, the interest coverage of ENTREPRISE BREHERET (6.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 88 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 87 days. The company must finance 1 days of gap between collections and payments. Inventory turnover is 43 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 141 days of revenue, i.e. 8.1 M€ to permanently finance. Over 2016-2025, WCR increased by +174%, requiring additional financing.

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

8 064 865 €

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

88 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

87 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

43 j

WCR in days of revenue (2025) ?
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

141 j

WCR and payment terms evolution
ENTREPRISE BREHERET

Positioning of ENTREPRISE BREHERET in its sector

Comparison with sector Fabrication de charpentes et d'autres menuiseries

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 1 534 895€ to 8 203 203€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
1534k€ 3132k€ 8203k€
3 132 494 € Range: 1 534 895€ - 8 203 203€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 44 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 charpentes et d'autres menuiseries)

Compare ENTREPRISE BREHERET with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de charpentes et d'autres menuiseries

Frequently asked questions about ENTREPRISE BREHERET

What is the revenue of ENTREPRISE BREHERET ?

The revenue of ENTREPRISE BREHERET in 2025 is 20.6 M€.

Is ENTREPRISE BREHERET profitable?

Yes, ENTREPRISE BREHERET generated a net profit of 1.0 M€ in 2025.

Where is the headquarters of ENTREPRISE BREHERET ?

The headquarters of ENTREPRISE BREHERET is located in MONTREVAULT-SUR-EVRE (49110), in the department Maine-et-Loire.

Where to find the tax return of ENTREPRISE BREHERET ?

The tax return of ENTREPRISE BREHERET 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 ENTREPRISE BREHERET operate?

ENTREPRISE BREHERET operates in the sector Fabrication de charpentes et d'autres menuiseries (NAF code 16.23Z). See the 'Sector positioning' section above to compare the company with its competitors.