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ETS DEBRAY ET FILS : revenue, balance sheet and financial ratios

ETS DEBRAY ET FILS is a French company founded 34 years ago, specialized in the sector Commerces de détail de charbons et combustibles. Based in LA GACILLY (56200), this company of category PME shows in 2016 a revenue of 4.5 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 - ETS DEBRAY ET FILS (SIREN 382626018)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C N/C N/C 4 506 698 €
Net income 370 049 € 117 433 € 276 745 € 340 744 € 199 080 € 199 188 € 115 207 € 154 774 € 167 060 € 192 222 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C N/C 301 767 €
Net margin N/C N/C N/C N/C N/C N/C N/C N/C N/C 4.3%

Revenue and income statement

In 2025, ETS DEBRAY ET FILS generates positive net income of 370 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 192 k€ -> 370 k€.

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

370 049 €

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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 69%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

25.388%

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

69.163%

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

17.2%

Solvency indicators evolution
ETS DEBRAY ET FILS

Sector positioning

Debt ratio
25.39 2025
2023
2024
2025
Q1: 4.54
Med: 22.2
Q3: 50.85
Average

In 2025, the debt ratio of ETS DEBRAY ET FILS (25.39) 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
69.16% 2025
2023
2024
2025
Q1: 32.57%
Med: 49.49%
Q3: 63.13%
Excellent

In 2025, the financial autonomy of ETS DEBRAY ET FILS (69.2%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 684.48. 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

684.476

Liquidity indicators evolution
ETS DEBRAY ET FILS

Sector positioning

Liquidity ratio
684.48 2025
2023
2024
2025
Q1: 161.86
Med: 207.47
Q3: 344.85
Excellent

In 2025, the liquidity ratio of ETS DEBRAY ET FILS (684.48) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
ETS DEBRAY ET FILS

Positioning of ETS DEBRAY ET FILS in its sector

Comparison with sector Commerces de détail de charbons et combustibles

Valuation estimate

Based on 83 transactions of similar company sales in 2025, the value of ETS DEBRAY ET FILS is estimated at 1 370 448 € (range 517 776€ - 2 018 984€). 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 2025
83 tx
517k€ 1370k€ 2018k€
1 370 448 € Range: 517 776€ - 2 018 984€
NAF 5 année 2025

Valuation method used

Net Income Multiple
370 049 € × 3.7x = 1 370 448 €
Range: 517 776€ - 2 018 984€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 83 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 (Commerces de détail de charbons et combustibles)

Compare ETS DEBRAY ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail de charbons et combustibles

Frequently asked questions about ETS DEBRAY ET FILS

What is the revenue of ETS DEBRAY ET FILS ?

The revenue of ETS DEBRAY ET FILS in 2016 is 4.5 M€.

Is ETS DEBRAY ET FILS profitable?

Yes, ETS DEBRAY ET FILS generated a net profit of 370 k€ in 2025.

Where is the headquarters of ETS DEBRAY ET FILS ?

The headquarters of ETS DEBRAY ET FILS is located in LA GACILLY (56200), in the department Morbihan.

Where to find the tax return of ETS DEBRAY ET FILS ?

The tax return of ETS DEBRAY ET FILS 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 ETS DEBRAY ET FILS operate?

ETS DEBRAY ET FILS operates in the sector Commerces de détail de charbons et combustibles (NAF code 47.78B). See the 'Sector positioning' section above to compare the company with its competitors.