LA BRETILLIENNE AUTOMOBILES : revenue, balance sheet and financial ratios

LA BRETILLIENNE AUTOMOBILES is a French company founded 9 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in SAINT-BRIEUC (22000), this company of category ETI shows in 2024 a revenue of 21.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - LA BRETILLIENNE AUTOMOBILES (SIREN 824356984)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 21 847 913 € 29 116 367 € 28 705 411 € 20 070 359 € 14 405 784 € 19 776 614 € 6 579 230 € 650 154 €
Net income 649 968 € 708 743 € 800 374 € 467 213 € 133 184 € 882 318 € -46 670 € -96 850 €
EBITDA 894 294 € 983 521 € 1 088 736 € 660 242 € 270 559 € 1 305 205 € -46 936 € -130 917 €
Net margin 3.0% 2.4% 2.8% 2.3% 0.9% 4.5% -0.7% -14.9%

Revenue and income statement

In 2024, LA BRETILLIENNE AUTOMOBILES achieves revenue of 21.8 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +65.2%. Significant drop of -25% vs 2023. After deducting consumption (19.0 M€), gross margin stands at 2.8 M€, i.e. a rate of 13%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 894 k€, representing 4.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 650 k€, i.e. 3.0% 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

21 847 913 €

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

2 814 485 €

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

894 294 €

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

890 691 €

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

649 968 €

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

4.1%

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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%. 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 33%. The balance between equity and debt is satisfactory. Cash flow represents 3.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

32.579%

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

2.989%

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

38.4%

Solvency indicators evolution
LA BRETILLIENNE AUTOMOBILES

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 4.07
Med: 38.27
Q3: 128.18
Excellent -12 pts over 3 years

In 2024, the debt ratio of LA BRETILLIENNE AUTOMOBILES (0.00) 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
32.58% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.27%
Q3: 53.17%
Good

In 2024, the financial autonomy of LA BRETILLIENNE AUTOMOBILES (32.6%) 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
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Good -6 pts over 3 years

In 2024, the repayment capacity of LA BRETILLIENNE AUTOMOBILES (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 145.79. 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 2.6x. Financial charges are adequately covered by operations.

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

145.792

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

2.632

Liquidity indicators evolution
LA BRETILLIENNE AUTOMOBILES

Sector positioning

Liquidity ratio
145.79 2024
2022
2023
2024
Q1: 133.15
Med: 200.63
Q3: 386.16
Average -7 pts over 3 years

In 2024, the liquidity ratio of LA BRETILLIENNE AUTOMOBILES (145.79) 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
2.63x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.16x
Good +25 pts over 3 years

In 2024, the interest coverage of LA BRETILLIENNE AUTOMOBILES (2.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. Excellent situation: suppliers finance 49 days of the operating cycle (retail model). Inventory turnover is 78 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 69 days of revenue, i.e. 4.2 M€ to permanently finance. Over 2017-2024, WCR increased by +806%, 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

4 216 647 €

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

1 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

78 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

69 j

WCR and payment terms evolution
LA BRETILLIENNE AUTOMOBILES

Positioning of LA BRETILLIENNE AUTOMOBILES in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 148 transactions of similar company sales in 2024, the value of LA BRETILLIENNE AUTOMOBILES is estimated at 2 111 817 € (range 931 544€ - 4 006 122€). With an EBITDA of 894 294€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.16x (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
148 transactions
931k€ 2111k€ 4006k€
2 111 817 € Range: 931 544€ - 4 006 122€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
894 294 € × 1.6x
Estimation 1 442 699 €
536 854€ - 2 148 017€
Revenue Multiple 30%
21 847 913 € × 0.16x
Estimation 3 504 463 €
1 600 540€ - 6 183 646€
Net Income Multiple 20%
649 968 € × 2.6x
Estimation 1 695 644 €
914 777€ - 5 385 102€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 148 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 (Commerce de voitures et de véhicules automobiles légers)

Compare LA BRETILLIENNE AUTOMOBILES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about LA BRETILLIENNE AUTOMOBILES

What is the revenue of LA BRETILLIENNE AUTOMOBILES ?

The revenue of LA BRETILLIENNE AUTOMOBILES in 2024 is 21.8 M€.

Is LA BRETILLIENNE AUTOMOBILES profitable?

Yes, LA BRETILLIENNE AUTOMOBILES generated a net profit of 650 k€ in 2024.

Where is the headquarters of LA BRETILLIENNE AUTOMOBILES ?

The headquarters of LA BRETILLIENNE AUTOMOBILES is located in SAINT-BRIEUC (22000), in the department Cotes-d'Armor.

Where to find the tax return of LA BRETILLIENNE AUTOMOBILES ?

The tax return of LA BRETILLIENNE AUTOMOBILES 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 LA BRETILLIENNE AUTOMOBILES operate?

LA BRETILLIENNE AUTOMOBILES operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.