Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

L'EPICIER BRETON : revenue, balance sheet and financial ratios

L'EPICIER BRETON is a French company founded 22 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in CANCALE (35260), this company of category PME shows in 2023 a net income positive of 122 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 - L'EPICIER BRETON (SIREN 452459035)
Indicator 2023
Revenue N/C
Net income 122 182 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2023, L'EPICIER BRETON generates positive net income of 122 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

122 182 €

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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 43%. 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 ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

42.912%

Financial autonomy (2023) ?
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

63.307%

Asset age ratio (2023) ?
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

11.8%

Solvency indicators evolution
L'EPICIER BRETON

Sector positioning

Debt ratio
42.91 2023
2023
Q1: 0.03
Med: 18.67
Q3: 75.45
Average

In 2023, the debt ratio of L'EPICIER BRETON (42.91) 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
63.31% 2023
2023
Q1: 4.17%
Med: 30.41%
Q3: 56.54%
Excellent

In 2023, the financial autonomy of L'EPICIER BRETON (63.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 546.61. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

546.612

Liquidity indicators evolution
L'EPICIER BRETON

Sector positioning

Liquidity ratio
546.61 2023
2023
Q1: 132.02
Med: 227.72
Q3: 418.09
Excellent

In 2023, the liquidity ratio of L'EPICIER BRETON (546.61) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Positioning of L'EPICIER BRETON in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 100 transactions of similar company sales in 2023, the value of L'EPICIER BRETON is estimated at 510 060 € (range 245 069€ - 1 159 222€). 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 2023
100 transactions
245k€ 510k€ 1159k€
510 060 € Range: 245 069€ - 1 159 222€
NAF 5 année 2023

Valuation method used

Net Income Multiple
122 182 € × 4.2x = 510 061 €
Range: 245 070€ - 1 159 222€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 100 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 spécialisés divers)

Compare L'EPICIER BRETON with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about L'EPICIER BRETON

What is the revenue of L'EPICIER BRETON ?

The revenue of L'EPICIER BRETON is not publicly disclosed (confidential accounts filed with INPI).

Is L'EPICIER BRETON profitable?

Yes, L'EPICIER BRETON generated a net profit of 122 k€ in 2023.

Where is the headquarters of L'EPICIER BRETON ?

The headquarters of L'EPICIER BRETON is located in CANCALE (35260), in the department Ille-et-Vilaine.

Where to find the tax return of L'EPICIER BRETON ?

The tax return of L'EPICIER BRETON 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 L'EPICIER BRETON operate?

L'EPICIER BRETON operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.