ETABLISSEMENTS BRUN : revenue, balance sheet and financial ratios

ETABLISSEMENTS BRUN is a French company founded 70 years ago, specialized in the sector Fabrication de charpentes et d'autres menuiseries. Based in LE CHAMBON-FEUGEROLLES (42500), this company of category PME shows in 2025 a revenue of 3.0 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 - ETABLISSEMENTS BRUN (SIREN 564501682)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 3 007 038 € 3 566 312 € 3 131 199 € 3 020 735 € 2 581 843 € 2 660 379 € 3 198 752 € 3 241 155 € 2 553 991 €
Net income 35 254 € 98 978 € 80 622 € 86 087 € 95 495 € -278 086 € 30 179 € 34 643 € 60 772 €
EBITDA -7 496 € 171 033 € 61 561 € 65 062 € 59 690 € -157 250 € 69 136 € 120 279 € 134 568 €
Net margin 1.2% 2.8% 2.6% 2.8% 3.7% -10.5% 0.9% 1.1% 2.4%

Revenue and income statement

In 2025, ETABLISSEMENTS BRUN achieves revenue of 3.0 M€. Revenue is growing positively over 9 years (CAGR: +2.1%). Significant drop of -16% vs 2024. After deducting consumption (1.0 M€), gross margin stands at 2.0 M€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -7 k€, representing -0.2% of revenue. Warning negative scissor effect: despite revenue change (-16%), EBITDA varies by -104%, reducing margin by 5.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 35 k€, i.e. 1.2% 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

3 007 038 €

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

1 985 455 €

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

-7 496 €

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

36 187 €

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

35 254 €

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

-0.2%

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 93%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

93.3%

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

29.992%

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

1.457%

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

9.595

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

8.9%

Solvency indicators evolution
ETABLISSEMENTS BRUN

Sector positioning

Debt ratio
93.3 2025
2023
2024
2025
Q1: 4.76
Med: 24.76
Q3: 76.31
Watch

In 2025, the debt ratio of ETABLISSEMENTS BRUN (93.30) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
29.99% 2025
2023
2024
2025
Q1: 26.79%
Med: 53.46%
Q3: 70.08%
Average

In 2025, the financial autonomy of ETABLISSEMENTS BRUN (30.0%) 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
9.6 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.51 years
Q3: 3.5 years
Watch

In 2025, the repayment capacity of ETABLISSEMENTS BRUN (9.60) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 218.30. 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

218.296

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

-465.395

Liquidity indicators evolution
ETABLISSEMENTS BRUN

Sector positioning

Liquidity ratio
218.3 2025
2023
2024
2025
Q1: 169.98
Med: 264.48
Q3: 415.68
Average +11 pts over 3 years

In 2025, the liquidity ratio of ETABLISSEMENTS BRUN (218.30) 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
-465.39x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.26x
Q3: 9.31x
Watch -75 pts over 3 years

In 2025, the interest coverage of ETABLISSEMENTS BRUN (-465.4x) 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: 106 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 75 days. The gap of 31 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 132 days of revenue, i.e. 1.1 M€ to permanently finance. Over 2017-2025, WCR increased by +53%, 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

1 104 515 €

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

106 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

75 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

11 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

132 j

WCR and payment terms evolution
ETABLISSEMENTS BRUN

Positioning of ETABLISSEMENTS BRUN 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 165 110€ to 394 935€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
165k€ 280k€ 394k€
280 009 € Range: 165 110€ - 394 935€
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 ETABLISSEMENTS BRUN with other companies in the same sector:

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

Frequently asked questions about ETABLISSEMENTS BRUN

What is the revenue of ETABLISSEMENTS BRUN ?

The revenue of ETABLISSEMENTS BRUN in 2025 is 3.0 M€.

Is ETABLISSEMENTS BRUN profitable?

Yes, ETABLISSEMENTS BRUN generated a net profit of 35 k€ in 2025.

Where is the headquarters of ETABLISSEMENTS BRUN ?

The headquarters of ETABLISSEMENTS BRUN is located in LE CHAMBON-FEUGEROLLES (42500), in the department Loire.

Where to find the tax return of ETABLISSEMENTS BRUN ?

The tax return of ETABLISSEMENTS BRUN 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 ETABLISSEMENTS BRUN operate?

ETABLISSEMENTS BRUN 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.