FINANCIERE PARTICIPATION BROCHARD - FPB : revenue, balance sheet and financial ratios

FINANCIERE PARTICIPATION BROCHARD - FPB is a French company founded 17 years ago, specialized in the sector Activités des sociétés holding. Based in DISTRE (49400), this company of category PME shows in 2025 a revenue of 108 k€. 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 - FINANCIERE PARTICIPATION BROCHARD - FPB (SIREN 511629420)
Indicator 2025 2024 2023 2021 2020 2019 2018 2016
Revenue 108 000 € 96 000 € 96 000 € 96 000 € 90 000 € 60 000 € 50 000 € 60 000 €
Net income 40 881 € -93 342 € -16 075 € 209 091 € -260 692 € -22 071 € -8 779 € -10 446 €
EBITDA 1 253 € -4 691 € 1 652 € 8 028 € -5 219 € 6 887 € -7 351 € 18 084 €
Net margin 37.9% -97.2% -16.7% 217.8% -289.7% -36.8% -17.6% -17.4%

Revenue and income statement

In 2025, FINANCIERE PARTICIPATION BROCHARD - FPB achieves revenue of 108 k€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.7%. Vs 2024, growth of +12% (96 k€ -> 108 k€). After deducting consumption (0 €), gross margin stands at 108 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1 k€, representing 1.2% of revenue. Positive scissor effect: EBITDA margin improves by +6.0 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 41 k€, i.e. 37.9% 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

108 000 €

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

108 000 €

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

1 253 €

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

1 252 €

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

40 881 €

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

1.2%

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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 58%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 60%. 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 12.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 37.9% 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 (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

57.679%

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

60.127%

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

37.853%

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

11.98

Solvency indicators evolution
FINANCIERE PARTICIPATION BROCHARD - FPB

Sector positioning

Debt ratio
57.68 2025
2023
2024
2025
Q1: 0.04
Med: 8.09
Q3: 54.01
Average +7 pts over 3 years

In 2025, the debt ratio of FINANCIERE PARTICIPATION ... (57.68) 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
60.13% 2025
2023
2024
2025
Q1: 21.27%
Med: 67.32%
Q3: 92.99%
Average

In 2025, the financial autonomy of FINANCIERE PARTICIPATION ... (60.1%) 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
11.98 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.98 years
Average +50 pts over 3 years

In 2025, the repayment capacity of FINANCIERE PARTICIPATION ... (11.98) 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 85.10. 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 1844.4x. 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

85.097

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

1844.374

Liquidity indicators evolution
FINANCIERE PARTICIPATION BROCHARD - FPB

Sector positioning

Liquidity ratio
85.1 2025
2023
2024
2025
Q1: 161.8
Med: 834.57
Q3: 4761.54
Average

In 2025, the liquidity ratio of FINANCIERE PARTICIPATION ... (85.10) 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
1844.37x 2025
2023
2024
2025
Q1: -62.1x
Med: 0.0x
Q3: 0.0x
Excellent

In 2025, the interest coverage of FINANCIERE PARTICIPATION ... (1844.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 40 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 187 days. Excellent situation: suppliers finance 147 days of the operating cycle (retail model). WCR is negative (-221 days): operations structurally generate cash. Notable WCR improvement over the period (-350%), freeing up cash.

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

-66 187 €

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

40 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

187 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 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

-221 j

WCR and payment terms evolution
FINANCIERE PARTICIPATION BROCHARD - FPB

Positioning of FINANCIERE PARTICIPATION BROCHARD - FPB in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 38 255€ to 282 102€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
38k€ 83k€ 282k€
83 207 € Range: 38 255€ - 282 102€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 (Activités des sociétés holding)

Compare FINANCIERE PARTICIPATION BROCHARD - FPB with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about FINANCIERE PARTICIPATION BROCHARD - FPB

What is the revenue of FINANCIERE PARTICIPATION BROCHARD - FPB ?

The revenue of FINANCIERE PARTICIPATION BROCHARD - FPB in 2025 is 108 k€.

Is FINANCIERE PARTICIPATION BROCHARD - FPB profitable?

Yes, FINANCIERE PARTICIPATION BROCHARD - FPB generated a net profit of 41 k€ in 2025.

Where is the headquarters of FINANCIERE PARTICIPATION BROCHARD - FPB ?

The headquarters of FINANCIERE PARTICIPATION BROCHARD - FPB is located in DISTRE (49400), in the department Maine-et-Loire.

Where to find the tax return of FINANCIERE PARTICIPATION BROCHARD - FPB ?

The tax return of FINANCIERE PARTICIPATION BROCHARD - FPB 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 FINANCIERE PARTICIPATION BROCHARD - FPB operate?

FINANCIERE PARTICIPATION BROCHARD - FPB operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.