LES FILS DE H BRON : revenue, balance sheet and financial ratios

LES FILS DE H BRON is a French company founded 38 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in SAINT-PIERRE-D'ENTREMONT (73670), this company of category PME shows in 2020 a revenue of 366 k€. 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 - LES FILS DE H BRON (SIREN 344046552)
Indicator 2020 2019 2018 2017 2016
Revenue 366 141 € 513 232 € 315 181 € 377 225 € 281 970 €
Net income -19 362 € 46 798 € -15 884 € -3 157 € -9 485 €
EBITDA -1 023 € 69 014 € -8 771 € 11 733 € 1 381 €
Net margin -5.3% 9.1% -5.0% -0.8% -3.4%

Revenue and income statement

In 2020, LES FILS DE H BRON achieves revenue of 366 k€. Over the period 2016-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +6.7%. Significant drop of -29% vs 2019. After deducting consumption (106 k€), gross margin stands at 261 k€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1 k€, representing -0.3% of revenue. Warning negative scissor effect: despite revenue change (-29%), EBITDA varies by -101%, reducing margin by 13.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -19 k€ (-5.3% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

366 141 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

260 607 €

EBITDA (2020) ?
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

-1 023 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-18 981 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-19 362 €

EBITDA margin (2020) ?
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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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 13%. 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 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

13.298%

Financial autonomy (2020) ?
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

8.694%

Cash flow / Revenue (2020) ?
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

1.457%

Repayment capacity (2020) ?
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

3.706

Asset age ratio (2020) ?
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

23.4%

Solvency indicators evolution
LES FILS DE H BRON

Sector positioning

Debt ratio
13.3 2020
2018
2019
2020
Q1: 9.53
Med: 45.67
Q3: 120.27
Good -15 pts over 3 years

In 2020, the debt ratio of LES FILS DE H BRON (13.30) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
8.69% 2020
2018
2019
2020
Q1: 18.49%
Med: 36.23%
Q3: 53.77%
Watch

In 2020, the financial autonomy of LES FILS DE H BRON (8.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
3.71 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.76 years
Q3: 2.77 years
Average

In 2020, the repayment capacity of LES FILS DE H BRON (3.71) 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 227.54. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

227.538

Interest coverage (2020) ?
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

-37.732

Liquidity indicators evolution
LES FILS DE H BRON

Sector positioning

Liquidity ratio
227.54 2020
2018
2019
2020
Q1: 144.81
Med: 205.65
Q3: 310.25
Good +11 pts over 3 years

In 2020, the liquidity ratio of LES FILS DE H BRON (227.54) 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
-37.73x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.54x
Q3: 2.89x
Average

In 2020, the interest coverage of LES FILS DE H BRON (-37.7x) 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: 112 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. The gap of 70 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 25 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 82 days of revenue, i.e. 83 k€ to permanently finance. Over 2016-2020, WCR increased by +47%, requiring additional financing.

Operating WCR (2020) ?
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

82 927 €

Customer credit (2020) ?
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

112 j

Supplier credit (2020) ?
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

42 j

Inventory turnover (2020) ?
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

25 j

WCR in days of revenue (2020) ?
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

82 j

WCR and payment terms evolution
LES FILS DE H BRON

Positioning of LES FILS DE H BRON in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of LES FILS DE H BRON is estimated at 82 217 € (range 44 223€ - 178 040€). The price/revenue ratio is 0.22x (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 2020
120 transactions
44k€ 82k€ 178k€
82 217 € Range: 44 223€ - 178 040€
NAF 5 all-time

Valuation method used

Revenue Multiple
366 141 € × 0.22x = 82 217 €
Range: 44 223€ - 178 040€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Travaux de terrassement courants et travaux préparatoires)

Compare LES FILS DE H BRON with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about LES FILS DE H BRON

What is the revenue of LES FILS DE H BRON ?

The revenue of LES FILS DE H BRON in 2020 is 366 k€.

Is LES FILS DE H BRON profitable?

LES FILS DE H BRON recorded a net loss in 2020.

Where is the headquarters of LES FILS DE H BRON ?

The headquarters of LES FILS DE H BRON is located in SAINT-PIERRE-D'ENTREMONT (73670), in the department Savoie.

Where to find the tax return of LES FILS DE H BRON ?

The tax return of LES FILS DE H BRON 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 FILS DE H BRON operate?

LES FILS DE H BRON operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.