QUALI-CITE BRETAGNE-ATLANTIQUE : revenue, balance sheet and financial ratios

QUALI-CITE BRETAGNE-ATLANTIQUE is a French company founded 25 years ago, specialized in the sector Fabrication de jeux et jouets. Based in NIVILLAC (56130), this company of category PME shows in 2025 a revenue of 4.8 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 - QUALI-CITE BRETAGNE-ATLANTIQUE (SIREN 437704588)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 798 636 € 5 381 603 € 5 742 319 € 4 789 603 € 3 452 983 € 3 581 530 € 3 271 980 € 2 957 489 € 2 573 917 € 1 604 103 €
Net income 320 486 € 250 102 € 424 878 € 232 083 € 130 104 € 127 816 € 49 657 € 37 948 € 215 160 € 16 386 €
EBITDA 398 152 € 382 249 € 560 409 € 315 090 € 176 536 € 172 507 € 90 451 € 13 417 € -5 941 € -101 681 €
Net margin 6.7% 4.6% 7.4% 4.8% 3.8% 3.6% 1.5% 1.3% 8.4% 1.0%

Revenue and income statement

In 2025, QUALI-CITE BRETAGNE-ATLANTIQUE achieves revenue of 4.8 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +12.9%. Significant drop of -11% vs 2024. After deducting consumption (2.4 M€), gross margin stands at 2.4 M€, i.e. a rate of 49%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 398 k€, representing 8.3% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 320 k€, i.e. 6.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 798 636 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 363 423 €

EBITDA (2025) ?
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

398 152 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

392 854 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

320 486 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.3%

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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 10%. 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 49%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

9.808%

Financial autonomy (2025) ?
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

49.114%

Cash flow / Revenue (2025) ?
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

6.802%

Repayment capacity (2025) ?
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

0.346

Asset age ratio (2025) ?
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

33.6%

Solvency indicators evolution
QUALI-CITE BRETAGNE-ATLANTIQUE

Sector positioning

Debt ratio
9.81 2025
2023
2024
2025
Q1: 0.04
Med: 9.73
Q3: 32.21
Average

In 2025, the debt ratio of QUALI-CITE BRETAGNE-ATLAN... (9.81) 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
49.11% 2025
2023
2024
2025
Q1: 35.41%
Med: 60.48%
Q3: 73.64%
Average

In 2025, the financial autonomy of QUALI-CITE BRETAGNE-ATLAN... (49.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.35 years 2025
2023
2024
2025
Q1: 0.17 years
Med: 1.24 years
Q3: 1.66 years
Good -28 pts over 3 years

In 2025, the repayment capacity of QUALI-CITE BRETAGNE-ATLAN... (0.35) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 216.43. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

216.427

Interest coverage (2025) ?
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

0.0

Liquidity indicators evolution
QUALI-CITE BRETAGNE-ATLANTIQUE

Sector positioning

Liquidity ratio
216.43 2025
2023
2024
2025
Q1: 238.92
Med: 291.75
Q3: 396.65
Watch -10 pts over 3 years

In 2025, the liquidity ratio of QUALI-CITE BRETAGNE-ATLAN... (216.43) 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
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 2.5x
Q3: 7.54x
Average

In 2025, the interest coverage of QUALI-CITE BRETAGNE-ATLAN... (0.0x) 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: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 76 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 134 days of revenue, i.e. 1.8 M€ to permanently finance. Over 2016-2025, WCR increased by +581%, requiring additional financing.

Operating WCR (2025) ?
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

1 784 853 €

Customer credit (2025) ?
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

48 j

Supplier credit (2025) ?
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

76 j

Inventory turnover (2025) ?
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

3 j

WCR in days of revenue (2025) ?
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

134 j

WCR and payment terms evolution
QUALI-CITE BRETAGNE-ATLANTIQUE

Positioning of QUALI-CITE BRETAGNE-ATLANTIQUE in its sector

Comparison with sector Fabrication de jeux et jouets

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of QUALI-CITE BRETAGNE-ATLANTIQUE is estimated at 1 023 101 € (range 352 350€ - 1 913 138€). With an EBITDA of 398 152€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.24x (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 2025
101 transactions
352k€ 1023k€ 1913k€
1 023 101 € Range: 352 350€ - 1 913 138€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
398 152 € × 2.5x
Estimation 1 011 051 €
280 317€ - 1 869 759€
Revenue Multiple 30%
4 798 636 € × 0.24x
Estimation 1 129 966 €
541 628€ - 2 044 531€
Net Income Multiple 20%
320 486 € × 2.8x
Estimation 892 931 €
248 516€ - 1 824 502€
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 de jeux et jouets)

Compare QUALI-CITE BRETAGNE-ATLANTIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de jeux et jouets

Frequently asked questions about QUALI-CITE BRETAGNE-ATLANTIQUE

What is the revenue of QUALI-CITE BRETAGNE-ATLANTIQUE ?

The revenue of QUALI-CITE BRETAGNE-ATLANTIQUE in 2025 is 4.8 M€.

Is QUALI-CITE BRETAGNE-ATLANTIQUE profitable?

Yes, QUALI-CITE BRETAGNE-ATLANTIQUE generated a net profit of 320 k€ in 2025.

Where is the headquarters of QUALI-CITE BRETAGNE-ATLANTIQUE ?

The headquarters of QUALI-CITE BRETAGNE-ATLANTIQUE is located in NIVILLAC (56130), in the department Morbihan.

Where to find the tax return of QUALI-CITE BRETAGNE-ATLANTIQUE ?

The tax return of QUALI-CITE BRETAGNE-ATLANTIQUE 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 QUALI-CITE BRETAGNE-ATLANTIQUE operate?

QUALI-CITE BRETAGNE-ATLANTIQUE operates in the sector Fabrication de jeux et jouets (NAF code 32.40Z). See the 'Sector positioning' section above to compare the company with its competitors.