EURL FROMAGERIE DE BRENOD : revenue, balance sheet and financial ratios

EURL FROMAGERIE DE BRENOD is a French company founded 16 years ago, specialized in the sector Autres commerces de détail alimentaires en magasin spécialisé . Based in BRENOD (01110), this company of category PME shows in 2024 a revenue of 1.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-09-19

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, EURL FROMAGERIE DE BRENOD combines a growing business with positive profitability. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - EURL FROMAGERIE DE BRENOD (SIREN 520077215)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue 1 072 577 € 891 788 € 921 502 € 799 296 € 778 961 € 731 740 € 689 152 € 674 783 €
Net income 77 040 € 62 508 € 49 604 € 24 832 € 32 403 € 16 043 € 24 362 € 21 777 €
EBITDA 97 036 € 78 311 € 58 407 € 36 657 € 38 697 € 27 680 € 33 169 € 33 985 €
Net margin 7.2% 7.0% 5.4% 3.1% 4.2% 2.2% 3.5% 3.2%

Revenue and income statement

In 2024, EURL FROMAGERIE DE BRENOD achieves revenue of 1.1 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.6%. After deducting consumption (806 k€), gross margin stands at 267 k€, i.e. a rate of 25%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 97 k€, representing 9.0% of revenue. Compared with its sector, this ratio places the company among the best positioned (sector median: 4.0%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 77 k€, i.e. 7.2% 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

1 072 577 €

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

266 618 €

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

97 036 €

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

96 070 €

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

77 040 €

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

9.1%

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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 0%. Compared with its sector, this ratio places the company among the best positioned (sector median: 22.4%). Financial autonomy (= Equity / Total assets x 100) reaches 32%. This ratio is more favorable than the sector median (29.5%). Cash flow represents 7.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 3.3%).

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

0.0%

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

31.99%

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

7.27%

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

0.0

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

1.1%

Solvency indicators evolution
EURL FROMAGERIE DE BRENOD

Sector positioning

Debt ratio
0.0% 2024
Q1: 0.62%
Med: 22.45%
Q3: 99.69%
Excellent

In 2024, the debt ratio of EURL FROMAGERIE DE BRENOD (0.0%) 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
31.99% 2024
Q1: 8.35%
Med: 29.5%
Q3: 51.41%
Good +9 pts over 3 years

In 2024, the financial autonomy of EURL FROMAGERIE DE BRENOD (32.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.0 years 2024
Q1: 0.0 years
Med: 0.66 years
Q3: 2.97 years
Excellent

In 2024, the repayment capacity of EURL FROMAGERIE DE BRENOD (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 1.48. This ratio is slightly less favorable than the sector median (1.6).

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

1.48

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
EURL FROMAGERIE DE BRENOD

Sector positioning

Liquidity ratio
1.48 2024
Q1: 1.07
Med: 1.63
Q3: 2.64
Average

In 2024, the liquidity ratio of EURL FROMAGERIE DE BRENOD (1.48) 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
0.0x 2024
Q1: 0.0x
Med: 0.7x
Q3: 5.06x
Average -6 pts over 3 years

In 2024, the interest coverage of EURL FROMAGERIE DE BRENOD (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: 48 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-14 days): operations structurally generate cash. Between 2020 and 2024, WCR improved by 19 days of revenue, freeing up cash.

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

-40 940 €

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

48 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

7 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

-14 j

WCR and payment terms evolution
EURL FROMAGERIE DE BRENOD

Positioning of EURL FROMAGERIE DE BRENOD in its sector

Comparison with sector Autres commerces de détail alimentaires en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (29 transactions). This range of 189 114€ to 828 251€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
189k€ 593k€ 828k€
593 336 € Range: 189 114€ - 828 251€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 29 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 (Autres commerces de détail alimentaires en magasin spécialisé )

Compare EURL FROMAGERIE DE BRENOD with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail alimentaires en magasin spécialisé

Top companies in Autres commerces de détail alimentaires en magasin spécialisé

Largest companies by revenue in the sector Autres commerces de détail alimentaires en magasin spécialisé :

Top companies in Ain

Largest companies by revenue in the department Ain:

Voir le classement complet du département Ain

Frequently asked questions about EURL FROMAGERIE DE BRENOD

What is the revenue of EURL FROMAGERIE DE BRENOD ?

The revenue of EURL FROMAGERIE DE BRENOD in 2024 is 1.1 M€.

Is EURL FROMAGERIE DE BRENOD profitable?

Yes, EURL FROMAGERIE DE BRENOD generated a net profit of 77 k€ in 2024.

Where is the headquarters of EURL FROMAGERIE DE BRENOD ?

The headquarters of EURL FROMAGERIE DE BRENOD is located in BRENOD (01110), in the department Ain.

Where to find the tax return of EURL FROMAGERIE DE BRENOD ?

The tax return of EURL FROMAGERIE DE BRENOD 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 EURL FROMAGERIE DE BRENOD operate?

EURL FROMAGERIE DE BRENOD operates in the sector Autres commerces de détail alimentaires en magasin spécialisé (NAF code 47.29Z). See the 'Sector positioning' section above to compare the company with its competitors.