MICHEL BRESSON : revenue, balance sheet and financial ratios

MICHEL BRESSON is a French company founded 35 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in PUSEY (70000), this company of category ETI shows in 2021 a revenue of 11.1 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 - MICHEL BRESSON (SIREN 381170455)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 11 149 715 € 11 165 042 € 11 138 122 € 8 974 529 € 8 028 654 € 7 119 065 €
Net income 416 851 € 222 613 € 306 916 € 545 379 € 162 148 € 94 917 € 104 994 € -195 701 €
EBITDA N/C N/C 561 979 € 701 901 € 301 859 € 233 493 € 258 205 € -40 136 €
Net margin N/C N/C 2.8% 4.9% 1.5% 1.1% 1.3% -2.7%

Revenue and income statement

In 2024, MICHEL BRESSON generates positive net income of 417 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

416 851 €

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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 60%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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

60.406%

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

41.459%

Solvency indicators evolution
MICHEL BRESSON

Sector positioning

Debt ratio
60.41 2024
2021
2023
2024
Q1: 2.7
Med: 34.43
Q3: 111.38
Average -7 pts over 3 years

In 2024, the debt ratio of MICHEL BRESSON (60.41) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
41.46% 2024
2021
2023
2024
Q1: 11.96%
Med: 33.85%
Q3: 54.62%
Good

In 2024, the financial autonomy of MICHEL BRESSON (41.5%) 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
2.17 years 2021
2021
Q1: 0.0 years
Med: 0.84 years
Q3: 3.58 years
Average

In 2021, the repayment capacity of MICHEL BRESSON (2.17) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 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

0 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
MICHEL BRESSON

Positioning of MICHEL BRESSON in its sector

Comparison with sector Transformation et conservation de la viande de boucherie

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (45 transactions). This range of 353 360€ to 2 146 484€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
353k€ 848k€ 2146k€
848 897 € Range: 353 360€ - 2 146 484€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 45 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 (Transformation et conservation de la viande de boucherie)

Compare MICHEL BRESSON with other companies in the same sector:

Frequently asked questions about MICHEL BRESSON

What is the revenue of MICHEL BRESSON ?

The revenue of MICHEL BRESSON in 2021 is 11.1 M€.

Is MICHEL BRESSON profitable?

Yes, MICHEL BRESSON generated a net profit of 417 k€ in 2024.

Where is the headquarters of MICHEL BRESSON ?

The headquarters of MICHEL BRESSON is located in PUSEY (70000), in the department Haute-Saone.

Where to find the tax return of MICHEL BRESSON ?

The tax return of MICHEL BRESSON 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 MICHEL BRESSON operate?

MICHEL BRESSON operates in the sector Transformation et conservation de la viande de boucherie (NAF code 10.11Z). See the 'Sector positioning' section above to compare the company with its competitors.