SARL LE BRIS SEBASTIEN : revenue, balance sheet and financial ratios

SARL LE BRIS SEBASTIEN is a French company founded 63 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in LE FAOUET (56320), this company of category PME shows in 2017 a revenue of 805 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SARL LE BRIS SEBASTIEN (SIREN 314776576)
Indicator 2017 2016
Revenue 804 762 € 848 325 €
Net income 44 810 € 15 007 €
EBITDA 39 933 € 29 242 €
Net margin 5.6% 1.8%

Revenue and income statement

In 2017, SARL LE BRIS SEBASTIEN achieves revenue of 805 k€. Slight decline of -5% vs 2016. After deducting consumption (472 k€), gross margin stands at 332 k€, i.e. a rate of 41%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 40 k€, representing 5.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 45 k€, i.e. 5.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

804 762 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

332 492 €

EBITDA (2017) ?
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

39 933 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

46 912 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

44 810 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.0%

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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 11%. 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 57%. 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 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

11.224%

Financial autonomy (2017) ?
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

56.843%

Cash flow / Revenue (2017) ?
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

4.596%

Repayment capacity (2017) ?
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

0.478

Asset age ratio (2017) ?
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

8.7%

Solvency indicators evolution
SARL LE BRIS SEBASTIEN

Sector positioning

Debt ratio
11.22 2017
2016
2017
Q1: 4.23
Med: 29.04
Q3: 102.17
Good -18 pts over 2 years

In 2017, the debt ratio of SARL LE BRIS SEBASTIEN (11.22) 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
56.84% 2017
2016
2017
Q1: 16.27%
Med: 38.25%
Q3: 57.8%
Good +15 pts over 2 years

In 2017, the financial autonomy of SARL LE BRIS SEBASTIEN (56.8%) 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
0.48 years 2017
2016
2017
Q1: 0.0 years
Med: 0.61 years
Q3: 2.55 years
Good -7 pts over 2 years

In 2017, the repayment capacity of SARL LE BRIS SEBASTIEN (0.48) 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 222.25. 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 2.7x. Financial charges are adequately covered by operations.

Liquidity ratio (2017) ?
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

222.25

Interest coverage (2017) ?
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

2.732

Liquidity indicators evolution
SARL LE BRIS SEBASTIEN

Sector positioning

Liquidity ratio
222.25 2017
2016
2017
Q1: 111.29
Med: 170.16
Q3: 256.29
Good +15 pts over 2 years

In 2017, the liquidity ratio of SARL LE BRIS SEBASTIEN (222.25) 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
2.73x 2017
2016
2017
Q1: 0.0x
Med: 1.09x
Q3: 5.77x
Good -15 pts over 2 years

In 2017, the interest coverage of SARL LE BRIS SEBASTIEN (2.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. Favorable situation: supplier credit is longer than customer credit by 1 days. Inventory turnover is 32 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 40 days of revenue, i.e. 90 k€ to permanently finance.

Operating WCR (2017) ?
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

89 836 €

Customer credit (2017) ?
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

26 j

Supplier credit (2017) ?
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

27 j

Inventory turnover (2017) ?
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

32 j

WCR in days of revenue (2017) ?
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

40 j

WCR and payment terms evolution
SARL LE BRIS SEBASTIEN

Positioning of SARL LE BRIS SEBASTIEN in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 151 transactions of similar company sales in 2017, the value of SARL LE BRIS SEBASTIEN is estimated at 194 035 € (range 99 145€ - 361 381€). With an EBITDA of 39 933€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.31x (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 2017
151 transactions
99k€ 194k€ 361k€
194 035 € Range: 99 145€ - 361 381€
NAF 5 année 2017

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
39 933 € × 4.0x
Estimation 159 608 €
65 040€ - 300 278€
Revenue Multiple 30%
804 762 € × 0.31x
Estimation 252 714 €
166 113€ - 451 363€
Net Income Multiple 20%
44 810 € × 4.3x
Estimation 192 086 €
83 960€ - 379 170€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 151 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 (Entretien et réparation de véhicules automobiles légers)

Compare SARL LE BRIS SEBASTIEN with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about SARL LE BRIS SEBASTIEN

What is the revenue of SARL LE BRIS SEBASTIEN ?

The revenue of SARL LE BRIS SEBASTIEN in 2017 is 805 k€.

Is SARL LE BRIS SEBASTIEN profitable?

Yes, SARL LE BRIS SEBASTIEN generated a net profit of 45 k€ in 2017.

Where is the headquarters of SARL LE BRIS SEBASTIEN ?

The headquarters of SARL LE BRIS SEBASTIEN is located in LE FAOUET (56320), in the department Morbihan.

Where to find the tax return of SARL LE BRIS SEBASTIEN ?

The tax return of SARL LE BRIS SEBASTIEN 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 SARL LE BRIS SEBASTIEN operate?

SARL LE BRIS SEBASTIEN operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.