LES ATELIERS DE BREAU : revenue, balance sheet and financial ratios

LES ATELIERS DE BREAU is a French company founded 20 years ago, specialized in the sector Fabrication de structures métalliques et de parties de structures. Based in BREAUTE (76110), this company of category PME shows in 2025 a revenue of 2.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - LES ATELIERS DE BREAU (SIREN 489304881)
Indicator 2025 2024 2023 2022 2021 2020 2019 2017
Revenue 2 086 429 € 2 798 397 € 2 324 844 € 1 974 433 € N/C N/C N/C 1 667 684 €
Net income 99 481 € 386 194 € 149 086 € 56 900 € 130 082 € 261 285 € -294 939 € -57 179 €
EBITDA 168 477 € 532 943 € 229 353 € 106 035 € N/C N/C N/C 10 734 €
Net margin 4.8% 13.8% 6.4% 2.9% N/C N/C N/C -3.4%

Revenue and income statement

In 2025, LES ATELIERS DE BREAU achieves revenue of 2.1 M€. Revenue is growing positively over 8 years (CAGR: +2.8%). Significant drop of -25% vs 2024. After deducting consumption (683 k€), gross margin stands at 1.4 M€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 168 k€, representing 8.1% of revenue. Warning negative scissor effect: despite revenue change (-25%), EBITDA varies by -68%, reducing margin by 11.0 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 99 k€, i.e. 4.8% 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

2 086 429 €

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

1 402 956 €

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

168 477 €

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

126 697 €

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

99 481 €

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

8.1%

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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 54%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 6.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

0.0%

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

54.211%

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

6.713%

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

0.0

Asset age ratio (2025) ?
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

21.3%

Solvency indicators evolution
LES ATELIERS DE BREAU

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 5.6
Med: 19.05
Q3: 52.25
Excellent

In 2025, the debt ratio of LES ATELIERS DE BREAU (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
54.21% 2025
2023
2024
2025
Q1: 35.21%
Med: 50.36%
Q3: 64.93%
Good +23 pts over 3 years

In 2025, the financial autonomy of LES ATELIERS DE BREAU (54.2%) 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 2025
2023
2024
2025
Q1: 0.01 years
Med: 0.83 years
Q3: 2.08 years
Excellent

In 2025, the repayment capacity of LES ATELIERS DE BREAU (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 203.37. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

203.368

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

0.0

Liquidity indicators evolution
LES ATELIERS DE BREAU

Sector positioning

Liquidity ratio
203.37 2025
2023
2024
2025
Q1: 180.46
Med: 238.54
Q3: 334.3
Average +15 pts over 3 years

In 2025, the liquidity ratio of LES ATELIERS DE BREAU (203.37) 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
0.0x 2025
2023
2024
2025
Q1: 0.28x
Med: 2.4x
Q3: 7.56x
Average -35 pts over 3 years

In 2025, the interest coverage of LES ATELIERS DE BREAU (0.0x) 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: 51 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. The company must finance 16 days of gap between collections and payments. Inventory turnover is 39 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 49 days of revenue, i.e. 287 k€ to permanently finance. Notable WCR improvement over the period (-41%), 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

286 863 €

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

51 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

35 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

39 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

49 j

WCR and payment terms evolution
LES ATELIERS DE BREAU

Positioning of LES ATELIERS DE BREAU in its sector

Comparison with sector Fabrication de structures métalliques et de parties de structures

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of LES ATELIERS DE BREAU is estimated at 206 024 € (range 126 292€ - 443 337€). With an EBITDA of 168 477€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.13x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
56 tx
126k€ 206k€ 443k€
206 024 € Range: 126 292€ - 443 337€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
168 477 € × 1.0x
Estimation 174 687 €
112 163€ - 403 215€
Revenue Multiple 30%
2 086 429 € × 0.13x
Estimation 268 583 €
141 694€ - 341 010€
Net Income Multiple 20%
99 481 € × 1.9x
Estimation 190 527 €
138 515€ - 697 134€
How is this estimate calculated?

This estimate is based on the analysis of 56 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 (Fabrication de structures métalliques et de parties de structures)

Compare LES ATELIERS DE BREAU with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de structures métalliques et de parties de structures

Frequently asked questions about LES ATELIERS DE BREAU

What is the revenue of LES ATELIERS DE BREAU ?

The revenue of LES ATELIERS DE BREAU in 2025 is 2.1 M€.

Is LES ATELIERS DE BREAU profitable?

Yes, LES ATELIERS DE BREAU generated a net profit of 99 k€ in 2025.

Where is the headquarters of LES ATELIERS DE BREAU ?

The headquarters of LES ATELIERS DE BREAU is located in BREAUTE (76110), in the department Seine-Maritime.

Where to find the tax return of LES ATELIERS DE BREAU ?

The tax return of LES ATELIERS DE BREAU 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 LES ATELIERS DE BREAU operate?

LES ATELIERS DE BREAU operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.