MANUFACTURE BRETONNE D ORGUES : revenue, balance sheet and financial ratios

MANUFACTURE BRETONNE D ORGUES is a French company founded 38 years ago, specialized in the sector Fabrication d'instruments de musique. Based in NANTES (44300), this company of category PME shows in 2018 a revenue of 460 k€. 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 - MANUFACTURE BRETONNE D ORGUES (SIREN 342853082)
Indicator 2024 2023 2022 2018 2017 2016
Revenue N/C N/C N/C 460 327 € 491 555 € 584 799 €
Net income 87 642 € 30 650 € 59 861 € -5 664 € 1 551 € 36 771 €
EBITDA N/C N/C N/C -24 522 € -11 206 € 15 203 €
Net margin N/C N/C N/C -1.2% 0.3% 6.3%

Revenue and income statement

In 2024, MANUFACTURE BRETONNE D ORGUES generates positive net income of 88 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 37 k€ -> 88 k€.

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

87 642 €

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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 81%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.458%

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

80.968%

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

4.1%

Solvency indicators evolution
MANUFACTURE BRETONNE D ORGUES

Sector positioning

Debt ratio
0.46 2024
2022
2023
2024
Q1: 0.35
Med: 8.94
Q3: 29.6
Good -8 pts over 3 years

In 2024, the debt ratio of MANUFACTURE BRETONNE D OR... (0.46) 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
80.97% 2024
2022
2023
2024
Q1: 12.59%
Med: 47.64%
Q3: 73.98%
Excellent

In 2024, the financial autonomy of MANUFACTURE BRETONNE D OR... (81.0%) 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 502.24. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

502.244

Liquidity indicators evolution
MANUFACTURE BRETONNE D ORGUES

Sector positioning

Liquidity ratio
502.24 2024
2022
2023
2024
Q1: 214.96
Med: 363.57
Q3: 545.73
Good -6 pts over 3 years

In 2024, the liquidity ratio of MANUFACTURE BRETONNE D OR... (502.24) 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.

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: 454 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 92 days. The gap of 362 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

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

0 €

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

454 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

92 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 and payment terms evolution
MANUFACTURE BRETONNE D ORGUES

Positioning of MANUFACTURE BRETONNE D ORGUES in its sector

Comparison with sector Fabrication d'instruments de musique

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of MANUFACTURE BRETONNE D ORGUES is estimated at 244 186 € (range 67 960€ - 498 939€). 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 2024
101 transactions
67k€ 244k€ 498k€
244 186 € Range: 67 960€ - 498 939€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
87 642 € × 2.8x = 244 186 €
Range: 67 961€ - 498 939€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 101 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 d'instruments de musique)

Compare MANUFACTURE BRETONNE D ORGUES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'instruments de musique

Frequently asked questions about MANUFACTURE BRETONNE D ORGUES

What is the revenue of MANUFACTURE BRETONNE D ORGUES ?

The revenue of MANUFACTURE BRETONNE D ORGUES in 2018 is 460 k€.

Is MANUFACTURE BRETONNE D ORGUES profitable?

Yes, MANUFACTURE BRETONNE D ORGUES generated a net profit of 88 k€ in 2024.

Where is the headquarters of MANUFACTURE BRETONNE D ORGUES ?

The headquarters of MANUFACTURE BRETONNE D ORGUES is located in NANTES (44300), in the department Loire-Atlantique.

Where to find the tax return of MANUFACTURE BRETONNE D ORGUES ?

The tax return of MANUFACTURE BRETONNE D ORGUES 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 MANUFACTURE BRETONNE D ORGUES operate?

MANUFACTURE BRETONNE D ORGUES operates in the sector Fabrication d'instruments de musique (NAF code 32.20Z). See the 'Sector positioning' section above to compare the company with its competitors.