PIERRE BRESSON INVESTISSEMENT : revenue, balance sheet and financial ratios

PIERRE BRESSON INVESTISSEMENT is a French company founded 26 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in MONTSALES (12260), this company of category PME shows in 2024 a revenue of 33 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - PIERRE BRESSON INVESTISSEMENT (SIREN 424515534)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 32 786 € 30 295 € 20 857 € 36 938 € 18 290 € 34 014 € 28 076 € 37 875 € 24 525 €
Net income 259 284 € 224 537 € 247 799 € 324 358 € 367 024 € 318 104 € 272 153 € 120 796 € 285 330 €
EBITDA -2 865 € 720 € -14 605 € 514 € -20 861 € 4 923 € -13 010 € 22 015 € -42 321 €
Net margin 790.8% 741.2% 1188.1% 878.1% 2006.7% 935.2% 969.3% 318.9% 1163.4%

Revenue and income statement

In 2024, PIERRE BRESSON INVESTISSEMENT achieves revenue of 33 k€. Revenue is growing positively over 9 years (CAGR: +3.7%). Vs 2023: +8%. After deducting consumption (0 €), gross margin stands at 33 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -3 k€, representing -8.7% of revenue. Warning negative scissor effect: despite revenue change (+8%), EBITDA varies by -498%, reducing margin by 11.1 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 259 k€, i.e. 790.8% 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

32 786 €

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

32 786 €

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

-2 865 €

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

-82 837 €

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

259 284 €

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

-8.7%

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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 17%. 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 84%. 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 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1034.8% 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

17.344%

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

84.436%

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

1034.753%

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

2.058

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

37.2%

Solvency indicators evolution
PIERRE BRESSON INVESTISSEMENT

Sector positioning

Debt ratio
17.34 2024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Good +6 pts over 3 years

In 2024, the debt ratio of PIERRE BRESSON INVESTISSE... (17.34) 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
84.44% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Excellent

In 2024, the financial autonomy of PIERRE BRESSON INVESTISSE... (84.4%) 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.

Repayment capacity
2.06 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Average +8 pts over 3 years

In 2024, the repayment capacity of PIERRE BRESSON INVESTISSE... (2.06) 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 10474.79. 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

10474.792

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

-8510.401

Liquidity indicators evolution
PIERRE BRESSON INVESTISSEMENT

Sector positioning

Liquidity ratio
10474.79 2024
2022
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Excellent

In 2024, the liquidity ratio of PIERRE BRESSON INVESTISSE... (10474.79) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-8510.4x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.07x
Average

In 2024, the interest coverage of PIERRE BRESSON INVESTISSE... (-8510.4x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 433 days. Excellent situation: suppliers finance 383 days of the operating cycle (retail model). Inventory turnover is 11941 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 30112 days of revenue, i.e. 2.7 M€ to permanently finance. Over 2016-2024, WCR increased by +185%, requiring additional financing.

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

2 742 391 €

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

50 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

433 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

11941 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

30112 j

WCR and payment terms evolution
PIERRE BRESSON INVESTISSEMENT

Positioning of PIERRE BRESSON INVESTISSEMENT in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 148 transactions of similar company sales in 2024, the value of PIERRE BRESSON INVESTISSEMENT is estimated at 273 724 € (range 147 409€ - 864 853€). The price/revenue ratio is 0.16x (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.

Estimated enterprise value 2024
148 transactions
147k€ 273k€ 864k€
273 724 € Range: 147 409€ - 864 853€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
32 786 € × 0.16x
Estimation 5 259 €
2 402€ - 9 279€
Net Income Multiple 20%
259 284 € × 2.6x
Estimation 676 423 €
364 921€ - 2 148 215€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 148 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 (Commerce de voitures et de véhicules automobiles légers)

Compare PIERRE BRESSON INVESTISSEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about PIERRE BRESSON INVESTISSEMENT

What is the revenue of PIERRE BRESSON INVESTISSEMENT ?

The revenue of PIERRE BRESSON INVESTISSEMENT in 2024 is 33 k€.

Is PIERRE BRESSON INVESTISSEMENT profitable?

Yes, PIERRE BRESSON INVESTISSEMENT generated a net profit of 259 k€ in 2024.

Where is the headquarters of PIERRE BRESSON INVESTISSEMENT ?

The headquarters of PIERRE BRESSON INVESTISSEMENT is located in MONTSALES (12260), in the department Aveyron.

Where to find the tax return of PIERRE BRESSON INVESTISSEMENT ?

The tax return of PIERRE BRESSON INVESTISSEMENT 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 PIERRE BRESSON INVESTISSEMENT operate?

PIERRE BRESSON INVESTISSEMENT operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.