SA ENTREPOT FRIGORIFIQUE DE BRESSUIRE : revenue, balance sheet and financial ratios

SA ENTREPOT FRIGORIFIQUE DE BRESSUIRE is a French company founded 36 years ago, specialized in the sector Entreposage et stockage frigorifique. Based in CAEN (14000), this company of category PME shows in 2024 a revenue of 2.0 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 - SA ENTREPOT FRIGORIFIQUE DE BRESSUIRE (SIREN 377891908)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Revenue 2 010 269 € 2 772 938 € N/C N/C N/C N/C N/C 1 961 266 € 1 857 434 € 1 868 034 € 1 630 399 €
Net income 355 856 € 634 103 € 264 923 € 289 341 € 105 198 € 201 326 € 192 493 € 215 259 € 146 481 € 92 888 € 80 965 €
EBITDA 372 522 € 987 740 € N/C N/C N/C N/C N/C 512 100 € 450 051 € 386 051 € 225 182 €
Net margin 17.7% 22.9% N/C N/C N/C N/C N/C 11.0% 7.9% 5.0% 5.0%

Revenue and income statement

In 2024, SA ENTREPOT FRIGORIFIQUE DE BRESSUIRE achieves revenue of 2.0 M€. Revenue is growing positively over 11 years (CAGR: +2.1%). Significant drop of -28% vs 2023. After deducting consumption (0 €), gross margin stands at 2.0 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 373 k€, representing 18.5% of revenue. Warning negative scissor effect: despite revenue change (-28%), EBITDA varies by -62%, reducing margin by 17.1 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 356 k€, i.e. 17.7% 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

2 010 269 €

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

2 010 269 €

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

372 522 €

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

392 323 €

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

355 856 €

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

18.5%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

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 73%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 13.8% 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

0.0%

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

72.988%

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

13.782%

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

0.0

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

12.2%

Solvency indicators evolution
SA ENTREPOT FRIGORIFIQUE DE BRESSUIRE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.17
Med: 20.27
Q3: 96.26
Excellent

In 2024, the debt ratio of SA ENTREPOT FRIGORIFIQUE ... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
72.99% 2024
2022
2023
2024
Q1: 18.14%
Med: 38.86%
Q3: 62.14%
Excellent

In 2024, the financial autonomy of SA ENTREPOT FRIGORIFIQUE ... (73.0%) 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.

Repayment capacity
0.0 years 2024
2023
2024
Q1: 0.0 years
Med: 0.12 years
Q3: 2.57 years
Excellent

In 2024, the repayment capacity of SA ENTREPOT FRIGORIFIQUE ... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 335.29. 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

335.293

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

0.0

Liquidity indicators evolution
SA ENTREPOT FRIGORIFIQUE DE BRESSUIRE

Sector positioning

Liquidity ratio
335.29 2024
2022
2023
2024
Q1: 116.01
Med: 194.78
Q3: 398.33
Good -8 pts over 3 years

In 2024, the liquidity ratio of SA ENTREPOT FRIGORIFIQUE ... (335.29) 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.

Interest coverage
0.0x 2024
2023
2024
Q1: 0.0x
Med: 0.75x
Q3: 6.29x
Average

In 2024, the interest coverage of SA ENTREPOT FRIGORIFIQUE ... (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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Overall, WCR represents 36 days of revenue, i.e. 202 k€ to permanently finance. Over 2014-2024, WCR increased by +140%, 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

201 630 €

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

47 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

65 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 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

36 j

WCR and payment terms evolution
SA ENTREPOT FRIGORIFIQUE DE BRESSUIRE

Positioning of SA ENTREPOT FRIGORIFIQUE DE BRESSUIRE in its sector

Comparison with sector Entreposage et stockage frigorifique

Valuation estimate

Based on 77 transactions of similar company sales (all years), the value of SA ENTREPOT FRIGORIFIQUE DE BRESSUIRE is estimated at 361 003 € (range 170 683€ - 973 027€). With an EBITDA of 372 522€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.14x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
77 tx
170k€ 361k€ 973k€
361 003 € Range: 170 683€ - 973 027€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
372 522 € × 1.0x
Estimation 378 632 €
167 345€ - 894 877€
Revenue Multiple 30%
2 010 269 € × 0.14x
Estimation 289 000 €
187 012€ - 691 457€
Net Income Multiple 20%
355 856 € × 1.2x
Estimation 424 937 €
154 538€ - 1 590 757€
How is this estimate calculated?

This estimate is based on the analysis of 77 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 (Entreposage et stockage frigorifique)

Compare SA ENTREPOT FRIGORIFIQUE DE BRESSUIRE with other companies in the same sector:

Voir toutes les statistiques du secteur Entreposage et stockage frigorifique

Frequently asked questions about SA ENTREPOT FRIGORIFIQUE DE BRESSUIRE

What is the revenue of SA ENTREPOT FRIGORIFIQUE DE BRESSUIRE ?

The revenue of SA ENTREPOT FRIGORIFIQUE DE BRESSUIRE in 2024 is 2.0 M€.

Is SA ENTREPOT FRIGORIFIQUE DE BRESSUIRE profitable?

Yes, SA ENTREPOT FRIGORIFIQUE DE BRESSUIRE generated a net profit of 356 k€ in 2024.

Where is the headquarters of SA ENTREPOT FRIGORIFIQUE DE BRESSUIRE ?

The headquarters of SA ENTREPOT FRIGORIFIQUE DE BRESSUIRE is located in CAEN (14000), in the department Calvados.

Where to find the tax return of SA ENTREPOT FRIGORIFIQUE DE BRESSUIRE ?

The tax return of SA ENTREPOT FRIGORIFIQUE DE BRESSUIRE 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 SA ENTREPOT FRIGORIFIQUE DE BRESSUIRE operate?

SA ENTREPOT FRIGORIFIQUE DE BRESSUIRE operates in the sector Entreposage et stockage frigorifique (NAF code 52.10A). See the 'Sector positioning' section above to compare the company with its competitors.