Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: ETICreation date: 1991-01-01 (35 years)Status: ActiveBusiness sector: Transformation et conservation de la viande de boucherieLocation: PUSEY (70000), Haute-Saone
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.
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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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
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
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2023
2024
Debt ratio
8937.05
505.507
313.191
200.455
109.75
78.169
36.388
60.406
Financial autonomy
0.557
9.201
13.984
19.162
35.436
41.032
46.303
41.459
Repayment capacity
-11.235
5.335
4.637
3.627
1.605
2.172
None
None
Cash flow / Revenue
-1.381%
2.565%
2.35%
2.354%
6.245%
4.282%
None%
None%
Sector positioning
Debt ratio
60.412024
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 years2021
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
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2023
2024
Operating WCR
443 091 €
681 633 €
644 102 €
773 654 €
-202 757 €
507 312 €
0 €
0 €
Inventory turnover (days)
4
2
3
2
0
2
0
0
Customer payment term (days)
23
21
22
21
0
17
0
0
Supplier payment term (days)
49
43
35
31
20
22
0
0
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 value2024
Indicative
353k€848k€2146k€
848 897 €Range: 353 360€ - 2 146 484€
NAF 5 all-time
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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:
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.
Item evolution
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