MADEMOISELLE DESSERTS BROONS : revenue, balance sheet and financial ratios

MADEMOISELLE DESSERTS BROONS is a French company founded 37 years ago, specialized in the sector Fabrication industrielle de pain et de pâtisserie fraîche. Based in BROONS (22250), this company of category ETI shows in 2020 a revenue of 12.9 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 - MADEMOISELLE DESSERTS BROONS (SIREN 348714395)
Indicator 2020 2019 2018 2017 2016
Revenue 12 910 771 € 19 839 024 € 22 982 782 € 22 582 791 € 27 399 150 €
Net income 267 596 € -656 923 € -353 073 € -294 682 € 131 143 €
EBITDA -1 248 127 € -845 260 € -358 534 € -487 110 € 435 227 €
Net margin 2.1% -3.3% -1.5% -1.3% 0.5%

Revenue and income statement

In 2020, MADEMOISELLE DESSERTS BROONS achieves revenue of 12.9 M€. Revenue is declining over the period 2016-2020 (CAGR: -17.1%). Significant drop of -35% vs 2019. After deducting consumption (5.6 M€), gross margin stands at 7.3 M€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.2 M€, representing -9.7% of revenue. Warning negative scissor effect: despite revenue change (-35%), EBITDA varies by -48%, reducing margin by 5.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 268 k€, i.e. 2.1% of revenue. This profit can be retained or distributed to shareholders.

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

12 910 771 €

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

7 342 294 €

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

-1 248 127 €

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

-1 524 533 €

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

267 596 €

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

-9.7%

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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 -3176%. 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 -2%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-3176.254%

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

-1.63%

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

-9.808%

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

-2.414

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

63.7%

Solvency indicators evolution
MADEMOISELLE DESSERTS BROONS

Sector positioning

Debt ratio
-3176.25 2020
2018
2019
2020
Q1: 4.02
Med: 55.82
Q3: 188.13
Excellent -79 pts over 3 years

In 2020, the debt ratio of MADEMOISELLE DESSERTS BROONS (-3176.25) 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
-1.63% 2020
2018
2019
2020
Q1: 9.88%
Med: 32.02%
Q3: 52.33%
Watch

In 2020, the financial autonomy of MADEMOISELLE DESSERTS BROONS (-1.6%) 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
-2.41 years 2020
2018
2019
2020
Q1: -0.92 years
Med: 0.42 years
Q3: 3.24 years
Excellent -66 pts over 3 years

In 2020, the repayment capacity of MADEMOISELLE DESSERTS BROONS (-2.41) 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 93.85. 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

93.849

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

-2.519

Liquidity indicators evolution
MADEMOISELLE DESSERTS BROONS

Sector positioning

Liquidity ratio
93.85 2020
2018
2019
2020
Q1: 111.34
Med: 168.21
Q3: 259.26
Watch -54 pts over 3 years

In 2020, the liquidity ratio of MADEMOISELLE DESSERTS BROONS (93.85) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-2.52x 2020
2018
2019
2020
Q1: -0.97x
Med: 0.87x
Q3: 4.69x
Watch

In 2020, the interest coverage of MADEMOISELLE DESSERTS BROONS (-2.5x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 57 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 6 days of revenue, i.e. 207 k€ to permanently finance. Notable WCR improvement over the period (-97%), freeing up cash.

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

206 960 €

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

0 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

17 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

57 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

6 j

WCR and payment terms evolution
MADEMOISELLE DESSERTS BROONS

Positioning of MADEMOISELLE DESSERTS BROONS in its sector

Comparison with sector Fabrication industrielle de pain et de pâtisserie fraîche

Valuation estimate

Based on 164 transactions of similar company sales in 2020, the value of MADEMOISELLE DESSERTS BROONS is estimated at 6 266 473 € (range 3 777 444€ - 7 786 259€). The price/revenue ratio is 0.69x (in line with sector norms). 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
164 transactions
3777k€ 6266k€ 7786k€
6 266 473 € Range: 3 777 444€ - 7 786 259€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
12 910 771 € × 0.69x
Estimation 8 969 191 €
5 613 755€ - 10 732 390€
Net Income Multiple 20%
267 596 € × 8.3x
Estimation 2 212 398 €
1 022 979€ - 3 367 063€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 164 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 industrielle de pain et de pâtisserie fraîche)

Compare MADEMOISELLE DESSERTS BROONS with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication industrielle de pain et de pâtisserie fraîche

Frequently asked questions about MADEMOISELLE DESSERTS BROONS

What is the revenue of MADEMOISELLE DESSERTS BROONS ?

The revenue of MADEMOISELLE DESSERTS BROONS in 2020 is 12.9 M€.

Is MADEMOISELLE DESSERTS BROONS profitable?

Yes, MADEMOISELLE DESSERTS BROONS generated a net profit of 268 k€ in 2020.

Where is the headquarters of MADEMOISELLE DESSERTS BROONS ?

The headquarters of MADEMOISELLE DESSERTS BROONS is located in BROONS (22250), in the department Cotes-d'Armor.

Where to find the tax return of MADEMOISELLE DESSERTS BROONS ?

The tax return of MADEMOISELLE DESSERTS BROONS 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 MADEMOISELLE DESSERTS BROONS operate?

MADEMOISELLE DESSERTS BROONS operates in the sector Fabrication industrielle de pain et de pâtisserie fraîche (NAF code 10.71A). See the 'Sector positioning' section above to compare the company with its competitors.