HOLDING BRETONNE DES CASINOS : revenue, balance sheet and financial ratios

HOLDING BRETONNE DES CASINOS is a French company founded 7 years ago, specialized in the sector Services administratifs combinés de bureau. Based in FREHEL (22240), this company of category PME shows in 2024 a revenue of 1.4 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 - HOLDING BRETONNE DES CASINOS (SIREN 847922283)
Indicator 2024 2023 2022 2021 2020 2019
Revenue 1 361 439 € 1 191 885 € 1 138 299 € 919 308 € 954 366 € 239 738 €
Net income 2 900 829 € 1 589 411 € 142 388 € 1 658 588 € 1 685 404 € -152 176 €
EBITDA 224 909 € 216 002 € 261 569 € 275 201 € 309 597 € -121 651 €
Net margin 213.1% 133.4% 12.5% 180.4% 176.6% -63.5%

Revenue and income statement

In 2024, HOLDING BRETONNE DES CASINOS achieves revenue of 1.4 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +41.5%. Vs 2023, growth of +14% (1.2 M€ -> 1.4 M€). After deducting consumption (17 k€), gross margin stands at 1.3 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 225 k€, representing 16.5% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.9 M€, i.e. 213.1% 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

1 361 439 €

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

1 344 649 €

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

224 909 €

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

205 512 €

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

2 900 829 €

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

16.5%

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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 55%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 63%. 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 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 213.6% 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

55.078%

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

63.456%

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

213.552%

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

2.071

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

82.1%

Solvency indicators evolution
HOLDING BRETONNE DES CASINOS

Sector positioning

Debt ratio
55.08 2024
2022
2023
2024
Q1: 0.0
Med: 11.23
Q3: 90.41
Average -11 pts over 3 years

In 2024, the debt ratio of HOLDING BRETONNE DES CASINOS (55.08) 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
63.46% 2024
2022
2023
2024
Q1: 5.18%
Med: 39.1%
Q3: 79.71%
Good +17 pts over 3 years

In 2024, the financial autonomy of HOLDING BRETONNE DES CASINOS (63.5%) 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
2.07 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.02 years
Q3: 2.9 years
Average -7 pts over 3 years

In 2024, the repayment capacity of HOLDING BRETONNE DES CASINOS (2.07) 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 1384.79. 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 84.5x. Operating income very largely covers interest expenses: high safety margin.

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

1384.791

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

84.503

Liquidity indicators evolution
HOLDING BRETONNE DES CASINOS

Sector positioning

Liquidity ratio
1384.79 2024
2022
2023
2024
Q1: 104.39
Med: 336.39
Q3: 1728.48
Good

In 2024, the liquidity ratio of HOLDING BRETONNE DES CASINOS (1384.79) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
84.5x 2024
2022
2023
2024
Q1: -24.69x
Med: 0.0x
Q3: 0.2x
Excellent

In 2024, the interest coverage of HOLDING BRETONNE DES CASINOS (84.5x) 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: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). Overall, WCR represents 861 days of revenue, i.e. 3.3 M€ to permanently finance. Over 2019-2024, WCR increased by +34946%, requiring additional financing.

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

3 254 888 €

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

18 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

50 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

0 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

861 j

WCR and payment terms evolution
HOLDING BRETONNE DES CASINOS

Positioning of HOLDING BRETONNE DES CASINOS in its sector

Comparison with sector Services administratifs combinés de bureau

Valuation estimate

Based on 173 transactions of similar company sales (all years), the value of HOLDING BRETONNE DES CASINOS is estimated at 2 588 103 € (range 888 711€ - 6 632 764€). With an EBITDA of 224 909€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.38x (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
173 transactions
888k€ 2588k€ 6632k€
2 588 103 € Range: 888 711€ - 6 632 764€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
224 909 € × 3.4x
Estimation 772 931 €
211 752€ - 1 496 288€
Revenue Multiple 30%
1 361 439 € × 0.38x
Estimation 523 334 €
219 134€ - 1 182 100€
Net Income Multiple 20%
2 900 829 € × 3.5x
Estimation 10 223 186 €
3 585 476€ - 27 649 954€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 173 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 (Services administratifs combinés de bureau)

Compare HOLDING BRETONNE DES CASINOS with other companies in the same sector:

Voir toutes les statistiques du secteur Services administratifs combinés de bureau

Frequently asked questions about HOLDING BRETONNE DES CASINOS

What is the revenue of HOLDING BRETONNE DES CASINOS ?

The revenue of HOLDING BRETONNE DES CASINOS in 2024 is 1.4 M€.

Is HOLDING BRETONNE DES CASINOS profitable?

Yes, HOLDING BRETONNE DES CASINOS generated a net profit of 2.9 M€ in 2024.

Where is the headquarters of HOLDING BRETONNE DES CASINOS ?

The headquarters of HOLDING BRETONNE DES CASINOS is located in FREHEL (22240), in the department Cotes-d'Armor.

Where to find the tax return of HOLDING BRETONNE DES CASINOS ?

The tax return of HOLDING BRETONNE DES CASINOS 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 HOLDING BRETONNE DES CASINOS operate?

HOLDING BRETONNE DES CASINOS operates in the sector Services administratifs combinés de bureau (NAF code 82.11Z). See the 'Sector positioning' section above to compare the company with its competitors.