LEON BRACQ ET COMPAGNIE : revenue, balance sheet and financial ratios

LEON BRACQ ET COMPAGNIE is a French company founded 71 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in CAMBRAI (59400), this company of category PME shows in 2024 a revenue of 11.1 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 - LEON BRACQ ET COMPAGNIE (SIREN 685520389)
Indicator 2024 2023 2022 2021 2020 2018 2017 2016
Revenue 11 058 460 € 12 286 186 € 13 051 415 € 12 882 480 € 11 150 327 € 10 494 160 € 10 492 326 € 10 053 793 €
Net income 85 847 € 97 026 € 291 911 € 319 555 € 83 140 € 41 162 € 219 091 € 93 833 €
EBITDA -30 223 € -41 400 € 312 621 € 321 220 € -55 020 € -33 511 € 99 943 € 106 371 €
Net margin 0.8% 0.8% 2.2% 2.5% 0.7% 0.4% 2.1% 0.9%

Revenue and income statement

In 2024, LEON BRACQ ET COMPAGNIE achieves revenue of 11.1 M€. Revenue is growing positively over 8 years (CAGR: +1.2%). Slight decline of -10% vs 2023. After deducting consumption (7.9 M€), gross margin stands at 3.2 M€, i.e. a rate of 29%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -30 k€, representing -0.3% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 86 k€, i.e. 0.8% 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

11 058 460 €

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

3 201 734 €

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

-30 223 €

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

-151 647 €

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

85 847 €

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

-0.3%

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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 22%. 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 62%. 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 48.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.2% 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

21.501%

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

61.605%

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

0.198%

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

47.99

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

21.9%

Solvency indicators evolution
LEON BRACQ ET COMPAGNIE

Sector positioning

Debt ratio
21.5 2024
2022
2023
2024
Q1: 2.09
Med: 17.77
Q3: 57.11
Average

In 2024, the debt ratio of LEON BRACQ ET COMPAGNIE (21.50) 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
61.6% 2024
2022
2023
2024
Q1: 25.79%
Med: 46.44%
Q3: 64.15%
Good

In 2024, the financial autonomy of LEON BRACQ ET COMPAGNIE (61.6%) 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
47.99 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.37 years
Q3: 2.35 years
Watch

In 2024, the repayment capacity of LEON BRACQ ET COMPAGNIE (47.99) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 306.18. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

306.176

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

-85.422

Liquidity indicators evolution
LEON BRACQ ET COMPAGNIE

Sector positioning

Liquidity ratio
306.18 2024
2022
2023
2024
Q1: 160.67
Med: 234.91
Q3: 352.85
Good +7 pts over 3 years

In 2024, the liquidity ratio of LEON BRACQ ET COMPAGNIE (306.18) 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
-85.42x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.36x
Q3: 8.55x
Average -50 pts over 3 years

In 2024, the interest coverage of LEON BRACQ ET COMPAGNIE (-85.4x) 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: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 83 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 158 days of revenue, i.e. 4.9 M€ to permanently finance. Over 2016-2024, WCR increased by +32%, 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

4 856 433 €

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

50 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

53 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

83 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

158 j

WCR and payment terms evolution
LEON BRACQ ET COMPAGNIE

Positioning of LEON BRACQ ET COMPAGNIE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 1 086 220€ to 1 879 652€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1086k€ 1440k€ 1879k€
1 440 730 € Range: 1 086 220€ - 1 879 652€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 gros (commerce interentreprises) de bois et de matériaux de construction )

Compare LEON BRACQ ET COMPAGNIE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about LEON BRACQ ET COMPAGNIE

What is the revenue of LEON BRACQ ET COMPAGNIE ?

The revenue of LEON BRACQ ET COMPAGNIE in 2024 is 11.1 M€.

Is LEON BRACQ ET COMPAGNIE profitable?

Yes, LEON BRACQ ET COMPAGNIE generated a net profit of 86 k€ in 2024.

Where is the headquarters of LEON BRACQ ET COMPAGNIE ?

The headquarters of LEON BRACQ ET COMPAGNIE is located in CAMBRAI (59400), in the department Nord.

Where to find the tax return of LEON BRACQ ET COMPAGNIE ?

The tax return of LEON BRACQ ET COMPAGNIE 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 LEON BRACQ ET COMPAGNIE operate?

LEON BRACQ ET COMPAGNIE operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.