Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
Le dernier exercice comptable publié pour cette entreprise remonte à 2023. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

LES FRERES CLEMENT : revenue, balance sheet and financial ratios

LES FRERES CLEMENT is a French company founded 14 years ago, specialized in the sector Boulangerie et boulangerie-pâtisserie. Based in RENNES (35700), this company of category PME shows in 2023 a net income positive of 24 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-09-19

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, LES FRERES CLEMENT posts positive profitability over the latest financial year. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - LES FRERES CLEMENT (SIREN 538124082)
Indicator 2023
Revenue N/C
Net income 24 126 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2023, LES FRERES CLEMENT generates positive net income of 24 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

24 126 €

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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 21%. This ratio is more favorable than the sector median (46.2%). Financial autonomy (= Equity / Total assets x 100) reaches 69%. Compared with its sector, this ratio places the company among the best positioned (sector median: 33.1%).

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

20.68%

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

69.14%

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

13.4%

Solvency indicators evolution
LES FRERES CLEMENT

Sector positioning

Debt ratio
20.68% 2023
Q1: 8.39%
Med: 46.21%
Q3: 178.4%
Good

In 2023, the debt ratio of LES FRERES CLEMENT (20.7%) 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
69.14% 2023
Q1: 11.34%
Med: 33.1%
Q3: 56.66%
Excellent

In 2023, the financial autonomy of LES FRERES CLEMENT (69.1%) 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 1.35. This ratio is more favorable than the sector median (1.1).

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

1.35

Liquidity indicators evolution
LES FRERES CLEMENT

Sector positioning

Liquidity ratio
1.35 2023
Q1: 0.56
Med: 1.11
Q3: 1.95
Good

In 2023, the liquidity ratio of LES FRERES CLEMENT (1.35) 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.

Positioning of LES FRERES CLEMENT in its sector

Comparison with sector Boulangerie et boulangerie-pâtisserie

Valuation estimate

Based on 131 transactions of similar company sales in 2023, the value of LES FRERES CLEMENT is estimated at 228 150 € (range 100 482€ - 356 407€). 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
131 transactions
100k€ 228k€ 356k€
228 150 € Range: 100 482€ - 356 407€
NAF 5 année 2023

Valuation method used

Net Income Multiple
24 126 € × 9.5x = 228 150 €
Range: 100 483€ - 356 407€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 131 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 (Boulangerie et boulangerie-pâtisserie)

Compare LES FRERES CLEMENT with other companies in the same sector:

Top companies in Boulangerie et boulangerie-pâtisserie

Largest companies by revenue in the sector Boulangerie et boulangerie-pâtisserie:

Top companies in Ille-et-Vilaine

Largest companies by revenue in the department Ille-et-Vilaine:

Frequently asked questions about LES FRERES CLEMENT

What is the revenue of LES FRERES CLEMENT ?

The revenue of LES FRERES CLEMENT is not publicly disclosed (confidential accounts filed with INPI).

Is LES FRERES CLEMENT profitable?

Yes, LES FRERES CLEMENT generated a net profit of 24 k€ in 2023.

Where is the headquarters of LES FRERES CLEMENT ?

The headquarters of LES FRERES CLEMENT is located in RENNES (35700), in the department Ille-et-Vilaine.

Where to find the tax return of LES FRERES CLEMENT ?

The tax return of LES FRERES CLEMENT 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 FRERES CLEMENT operate?

LES FRERES CLEMENT operates in the sector Boulangerie et boulangerie-pâtisserie (NAF code 10.71C). See the 'Sector positioning' section above to compare the company with its competitors.