SARL BRYGO : revenue, balance sheet and financial ratios

In 2025, SARL BRYGO achieves revenue of 24.8 M€. Over the period 2022-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +19.3%. Vs 2024, growth of +14% (21.8 M€ -> 24.8 M€). After deducting consumption (16.9 M€), gross margin stands at 7.9 M€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5.6 M€, representing 22.8% of revenue. Positive scissor effect: EBITDA margin improves by +12.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.7 M€, i.e. 11.0% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 102%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 20%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 156.20. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 235 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 296 days. Excellent situation: suppliers finance 61 days of the operating cycle (retail model). Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 281 days of revenue, i.e. 19.4 M€ to permanently finance.

Based on 138 transactions of similar company sales (all years), the value of SARL BRYGO is estimated at 13 870 584 € (range 4 769 218€ - 23 709 543€). With an EBITDA of 5 648 039€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.41x (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.