LOGISTIQUE FRIGORIFIQUES DES PORTES DE BRETAGNE : revenue, balance sheet and financial ratios

LOGISTIQUE FRIGORIFIQUES DES PORTES DE BRETAGNE is a French company founded 16 years ago, specialized in the sector Entreposage et stockage frigorifique. Based in SERVON-SUR-VILAINE (35530), this company of category PME shows in 2024 a revenue of 4.5 M€. 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 - LOGISTIQUE FRIGORIFIQUES DES PORTES DE BRETAGNE (SIREN 518073929)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 475 342 € 4 376 845 € 2 720 934 € 1 946 300 € 1 339 604 € 1 331 548 € 1 390 123 € 1 494 147 € N/C
Net income 389 649 € 79 870 € 226 330 € 537 591 € 148 627 € 353 472 € 264 100 € 229 664 € 289 526 €
EBITDA 622 089 € 271 265 € 390 618 € 138 794 € 374 610 € 585 673 € 562 415 € 500 915 € N/C
Net margin 8.7% 1.8% 8.3% 27.6% 11.1% 26.5% 19.0% 15.4% N/C

Revenue and income statement

In 2024, LOGISTIQUE FRIGORIFIQUES DES PORTES DE BRETAGNE achieves revenue of 4.5 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +17.0%. Vs 2023: +2%. After deducting consumption (0 €), gross margin stands at 4.5 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 622 k€, representing 13.9% of revenue. Positive scissor effect: EBITDA margin improves by +7.7 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 390 k€, i.e. 8.7% 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

4 475 342 €

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

4 475 342 €

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

622 089 €

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

556 153 €

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

389 649 €

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

13.9%

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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 7%. 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 55%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

7.155%

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

54.656%

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

10.444%

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

0.438

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

71.6%

Solvency indicators evolution
LOGISTIQUE FRIGORIFIQUES DES PORTES DE BRETAGNE

Sector positioning

Debt ratio
7.16 2024
2022
2023
2024
Q1: 0.17
Med: 20.27
Q3: 96.26
Good -26 pts over 3 years

In 2024, the debt ratio of LOGISTIQUE FRIGORIFIQUES ... (7.16) 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
54.66% 2024
2022
2023
2024
Q1: 18.14%
Med: 38.86%
Q3: 62.14%
Good +18 pts over 3 years

In 2024, the financial autonomy of LOGISTIQUE FRIGORIFIQUES ... (54.7%) 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
0.44 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.12 years
Q3: 2.57 years
Average -23 pts over 3 years

In 2024, the repayment capacity of LOGISTIQUE FRIGORIFIQUES ... (0.44) 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 117.66. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 4.2x. Financial charges are adequately covered by operations.

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

117.658

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

4.232

Liquidity indicators evolution
LOGISTIQUE FRIGORIFIQUES DES PORTES DE BRETAGNE

Sector positioning

Liquidity ratio
117.66 2024
2022
2023
2024
Q1: 116.01
Med: 194.78
Q3: 398.33
Average -16 pts over 3 years

In 2024, the liquidity ratio of LOGISTIQUE FRIGORIFIQUES ... (117.66) 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
4.23x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.75x
Q3: 6.29x
Good

In 2024, the interest coverage of LOGISTIQUE FRIGORIFIQUES ... (4.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 40 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 130 days. Excellent situation: suppliers finance 90 days of the operating cycle (retail model). Overall, WCR represents 85 days of revenue, i.e. 1.1 M€ to permanently finance.

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

1 058 016 €

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

40 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

130 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

0 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

85 j

WCR and payment terms evolution
LOGISTIQUE FRIGORIFIQUES DES PORTES DE BRETAGNE

Positioning of LOGISTIQUE FRIGORIFIQUES DES PORTES DE BRETAGNE in its sector

Comparison with sector Entreposage et stockage frigorifique

Valuation estimate

Based on 77 transactions of similar company sales (all years), the value of LOGISTIQUE FRIGORIFIQUES DES PORTES DE BRETAGNE is estimated at 602 219 € (range 298 470€ - 1 557 364€). With an EBITDA of 622 089€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.14x (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 2024
77 tx
298k€ 602k€ 1557k€
602 219 € Range: 298 470€ - 1 557 364€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
622 089 € × 1.0x
Estimation 632 292 €
279 456€ - 1 494 391€
Revenue Multiple 30%
4 475 342 € × 0.14x
Estimation 643 384 €
416 335€ - 1 539 350€
Net Income Multiple 20%
389 649 € × 1.2x
Estimation 465 290 €
169 213€ - 1 741 819€
How is this estimate calculated?

This estimate is based on the analysis of 77 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 (Entreposage et stockage frigorifique)

Compare LOGISTIQUE FRIGORIFIQUES DES PORTES DE BRETAGNE with other companies in the same sector:

Voir toutes les statistiques du secteur Entreposage et stockage frigorifique

Frequently asked questions about LOGISTIQUE FRIGORIFIQUES DES PORTES DE BRETAGNE

What is the revenue of LOGISTIQUE FRIGORIFIQUES DES PORTES DE BRETAGNE ?

The revenue of LOGISTIQUE FRIGORIFIQUES DES PORTES DE BRETAGNE in 2024 is 4.5 M€.

Is LOGISTIQUE FRIGORIFIQUES DES PORTES DE BRETAGNE profitable?

Yes, LOGISTIQUE FRIGORIFIQUES DES PORTES DE BRETAGNE generated a net profit of 390 k€ in 2024.

Where is the headquarters of LOGISTIQUE FRIGORIFIQUES DES PORTES DE BRETAGNE ?

The headquarters of LOGISTIQUE FRIGORIFIQUES DES PORTES DE BRETAGNE is located in SERVON-SUR-VILAINE (35530), in the department Ille-et-Vilaine.

Where to find the tax return of LOGISTIQUE FRIGORIFIQUES DES PORTES DE BRETAGNE ?

The tax return of LOGISTIQUE FRIGORIFIQUES DES PORTES DE BRETAGNE 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 LOGISTIQUE FRIGORIFIQUES DES PORTES DE BRETAGNE operate?

LOGISTIQUE FRIGORIFIQUES DES PORTES DE BRETAGNE operates in the sector Entreposage et stockage frigorifique (NAF code 52.10A). See the 'Sector positioning' section above to compare the company with its competitors.