SOCIETE BRETONNE D'EQUIPEMENT : revenue, balance sheet and financial ratios

SOCIETE BRETONNE D'EQUIPEMENT is a French company founded 31 years ago, specialized in the sector Entretien et réparation d'autres véhicules automobiles. Based in VERN-SUR-SEICHE (35770), this company of category ETI shows in 2021 a revenue of 7.6 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 - SOCIETE BRETONNE D'EQUIPEMENT (SIREN 399647643)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 7 590 348 € 6 993 524 € 6 488 439 € 6 596 985 € 5 908 855 € 6 060 832 €
Net income -117 421 € -90 579 € 83 357 € 2 770 € -20 081 € 84 885 €
EBITDA -145 480 € -93 818 € 76 085 € 7 899 € -27 526 € 102 705 €
Net margin -1.5% -1.3% 1.3% 0.0% -0.3% 1.4%

Revenue and income statement

In 2021, SOCIETE BRETONNE D'EQUIPEMENT achieves revenue of 7.6 M€. Revenue is growing positively over 6 years (CAGR: +4.6%). Vs 2020: +9%. After deducting consumption (3.1 M€), gross margin stands at 4.5 M€, i.e. a rate of 60%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -145 k€, representing -1.9% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -117 k€ (-1.5% of revenue), which will impact equity.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

7 590 348 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 530 609 €

EBITDA (2021) ?
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

-145 480 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-118 997 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-117 421 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.9%

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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 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 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2021) ?
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 (2021) ?
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

7.472%

Cash flow / Revenue (2021) ?
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

-1.731%

Repayment capacity (2021) ?
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 (2021) ?
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

19.6%

Solvency indicators evolution
SOCIETE BRETONNE D'EQUIPEMENT

Sector positioning

Debt ratio
0.0 2021
2019
2020
2021
Q1: 2.33
Med: 24.76
Q3: 84.95
Excellent

In 2021, the debt ratio of SOCIETE BRETONNE D'EQUIPE... (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
7.47% 2021
2019
2020
2021
Q1: 24.02%
Med: 44.11%
Q3: 63.51%
Watch

In 2021, the financial autonomy of SOCIETE BRETONNE D'EQUIPE... (7.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.0 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.42 years
Q3: 2.22 years
Excellent

In 2021, the repayment capacity of SOCIETE BRETONNE D'EQUIPE... (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 101.55. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

101.554

Interest coverage (2021) ?
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
SOCIETE BRETONNE D'EQUIPEMENT

Sector positioning

Liquidity ratio
101.55 2021
2019
2020
2021
Q1: 157.09
Med: 223.51
Q3: 321.36
Watch

In 2021, the liquidity ratio of SOCIETE BRETONNE D'EQUIPE... (101.55) 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 2021
2019
2020
2021
Q1: 0.0x
Med: 0.59x
Q3: 2.79x
Average

In 2021, the interest coverage of SOCIETE BRETONNE D'EQUIPE... (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: 38 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 102 days. Excellent situation: suppliers finance 64 days of the operating cycle (retail model). Inventory turnover is 24 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 94 days of revenue, i.e. 2.0 M€ to permanently finance. Over 2016-2021, WCR increased by +37%, requiring additional financing.

Operating WCR (2021) ?
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

1 992 087 €

Customer credit (2021) ?
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

38 j

Supplier credit (2021) ?
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

102 j

Inventory turnover (2021) ?
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

24 j

WCR in days of revenue (2021) ?
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

94 j

WCR and payment terms evolution
SOCIETE BRETONNE D'EQUIPEMENT

Positioning of SOCIETE BRETONNE D'EQUIPEMENT in its sector

Comparison with sector Entretien et réparation d'autres véhicules automobiles

Valuation estimate

Based on 135 transactions of similar company sales in 2021, the value of SOCIETE BRETONNE D'EQUIPEMENT is estimated at 3 069 536 € (range 1 525 510€ - 6 115 344€). The price/revenue ratio is 0.40x (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 2021
135 transactions
1525k€ 3069k€ 6115k€
3 069 536 € Range: 1 525 510€ - 6 115 344€
NAF 5 année 2021

Valuation method used

Revenue Multiple
7 590 348 € × 0.40x = 3 069 537 €
Range: 1 525 511€ - 6 115 344€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 135 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 d'autres véhicules automobiles)

Compare SOCIETE BRETONNE D'EQUIPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation d'autres véhicules automobiles

Frequently asked questions about SOCIETE BRETONNE D'EQUIPEMENT

What is the revenue of SOCIETE BRETONNE D'EQUIPEMENT ?

The revenue of SOCIETE BRETONNE D'EQUIPEMENT in 2021 is 7.6 M€.

Is SOCIETE BRETONNE D'EQUIPEMENT profitable?

SOCIETE BRETONNE D'EQUIPEMENT recorded a net loss in 2021.

Where is the headquarters of SOCIETE BRETONNE D'EQUIPEMENT ?

The headquarters of SOCIETE BRETONNE D'EQUIPEMENT is located in VERN-SUR-SEICHE (35770), in the department Ille-et-Vilaine.

Where to find the tax return of SOCIETE BRETONNE D'EQUIPEMENT ?

The tax return of SOCIETE BRETONNE D'EQUIPEMENT 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 SOCIETE BRETONNE D'EQUIPEMENT operate?

SOCIETE BRETONNE D'EQUIPEMENT operates in the sector Entretien et réparation d'autres véhicules automobiles (NAF code 45.20B). See the 'Sector positioning' section above to compare the company with its competitors.