ETABLISSEMENT BRETON : revenue, balance sheet and financial ratios

ETABLISSEMENT BRETON is a French company founded 62 years ago, specialized in the sector Réparation de machines et équipements mécaniques. Based in BROCHON (21220), this company of category PME shows in 2024 a revenue of 1.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ETABLISSEMENT BRETON (SIREN 017251042)
Indicator 2024 2018 2017 2016
Revenue 1 347 705 € 263 284 € 394 280 € 487 394 €
Net income 191 989 € -15 584 € 947 € -47 262 €
EBITDA 263 997 € -42 508 € 36 015 € -39 982 €
Net margin 14.2% -5.9% 0.2% -9.7%

Revenue and income statement

In 2024, ETABLISSEMENT BRETON achieves revenue of 1.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +13.6%. Vs 2018, growth of +412% (263 k€ -> 1.3 M€). After deducting consumption (916 k€), gross margin stands at 432 k€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 264 k€, representing 19.6% of revenue. Positive scissor effect: EBITDA margin improves by +35.7 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 192 k€, i.e. 14.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 347 705 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

431 630 €

EBITDA (2024) ?
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

263 997 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

251 521 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

191 989 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

19.6%

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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 25%. 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 65%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.2% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

24.579%

Financial autonomy (2024) ?
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

64.828%

Cash flow / Revenue (2024) ?
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

15.224%

Repayment capacity (2024) ?
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

0.322

Asset age ratio (2024) ?
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

28.0%

Solvency indicators evolution
ETABLISSEMENT BRETON

Sector positioning

Debt ratio
24.58 2024
2017
2018
2024
Q1: 2.87
Med: 17.34
Q3: 52.01
Average +17 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENT BRETON (24.58) 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
64.83% 2024
2017
2018
2024
Q1: 23.1%
Med: 44.97%
Q3: 62.71%
Excellent

In 2024, the financial autonomy of ETABLISSEMENT BRETON (64.8%) 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
0.32 years 2024
2017
2018
2024
Q1: 0.0 years
Med: 0.31 years
Q3: 1.48 years
Average -16 pts over 3 years

In 2024, the repayment capacity of ETABLISSEMENT BRETON (0.32) 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 404.78. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

404.779

Interest coverage (2024) ?
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
ETABLISSEMENT BRETON

Sector positioning

Liquidity ratio
404.78 2024
2017
2018
2024
Q1: 167.32
Med: 242.93
Q3: 357.25
Excellent

In 2024, the liquidity ratio of ETABLISSEMENT BRETON (404.78) 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 2024
2017
2018
2024
Q1: 0.0x
Med: 0.55x
Q3: 3.79x
Average -38 pts over 3 years

In 2024, the interest coverage of ETABLISSEMENT BRETON (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: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 58 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 67 days of revenue, i.e. 249 k€ to permanently finance.

Operating WCR (2024) ?
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

249 191 €

Customer credit (2024) ?
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

10 j

Supplier credit (2024) ?
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

15 j

Inventory turnover (2024) ?
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

58 j

WCR in days of revenue (2024) ?
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

67 j

WCR and payment terms evolution
ETABLISSEMENT BRETON

Positioning of ETABLISSEMENT BRETON in its sector

Comparison with sector Réparation de machines et équipements mécaniques

Valuation estimate

Based on 104 transactions of similar company sales (all years), the value of ETABLISSEMENT BRETON is estimated at 294 007 € (range 184 327€ - 897 641€). With an EBITDA of 263 997€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.27x (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.

Estimated enterprise value 2024
104 transactions
184k€ 294k€ 897k€
294 007 € Range: 184 327€ - 897 641€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
263 997 € × 1.0x
Estimation 271 465 €
187 382€ - 888 084€
Revenue Multiple 30%
1 347 705 € × 0.27x
Estimation 362 403 €
193 249€ - 920 417€
Net Income Multiple 20%
191 989 € × 1.3x
Estimation 247 773 €
163 307€ - 887 373€
How is this estimate calculated?

This estimate is based on the analysis of 104 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 (Réparation de machines et équipements mécaniques)

Compare ETABLISSEMENT BRETON with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation de machines et équipements mécaniques

Frequently asked questions about ETABLISSEMENT BRETON

What is the revenue of ETABLISSEMENT BRETON ?

The revenue of ETABLISSEMENT BRETON in 2024 is 1.3 M€.

Is ETABLISSEMENT BRETON profitable?

Yes, ETABLISSEMENT BRETON generated a net profit of 192 k€ in 2024.

Where is the headquarters of ETABLISSEMENT BRETON ?

The headquarters of ETABLISSEMENT BRETON is located in BROCHON (21220), in the department Cote-d'Or.

Where to find the tax return of ETABLISSEMENT BRETON ?

The tax return of ETABLISSEMENT BRETON 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 ETABLISSEMENT BRETON operate?

ETABLISSEMENT BRETON operates in the sector Réparation de machines et équipements mécaniques (NAF code 33.12Z). See the 'Sector positioning' section above to compare the company with its competitors.