SOCIETE D'EXPLOITATION BRIANCON : revenue, balance sheet and financial ratios

SOCIETE D'EXPLOITATION BRIANCON is a French company founded 23 years ago, specialized in the sector Services d'aménagement paysager . Based in MONTBONNOT-SAINT-MARTIN (38330), this company of category PME shows in 2019 a revenue of 357 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - SOCIETE D'EXPLOITATION BRIANCON (SIREN 448182287)
Indicator 2019 2018 2017
Revenue 357 431 € 345 085 € 365 360 €
Net income 71 147 € 58 624 € 41 341 €
EBITDA 99 066 € 85 410 € 67 620 €
Net margin 19.9% 17.0% 11.3%

Revenue and income statement

In 2019, SOCIETE D'EXPLOITATION BRIANCON achieves revenue of 357 k€. Activity remains stable over the period (CAGR: -1.1%). Vs 2018: +4%. After deducting consumption (13 k€), gross margin stands at 345 k€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 99 k€, representing 27.7% of revenue. Positive scissor effect: EBITDA margin improves by +3.0 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 71 k€, i.e. 19.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

357 431 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

344 893 €

EBITDA (2019) ?
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

99 066 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

85 390 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

71 147 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

27.7%

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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 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 85%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 21.9% 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 (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.05%

Financial autonomy (2019) ?
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

84.784%

Cash flow / Revenue (2019) ?
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

21.933%

Repayment capacity (2019) ?
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

0.003

Asset age ratio (2019) ?
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

8.9%

Solvency indicators evolution
SOCIETE D'EXPLOITATION BRIANCON

Sector positioning

Debt ratio
0.05 2019
2017
2018
2019
Q1: 3.21
Med: 27.48
Q3: 85.9
Excellent

In 2019, the debt ratio of SOCIETE D'EXPLOITATION BR... (0.05) 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
84.78% 2019
2017
2018
2019
Q1: 14.79%
Med: 36.11%
Q3: 55.38%
Excellent

In 2019, the financial autonomy of SOCIETE D'EXPLOITATION BR... (84.8%) 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 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.42 years
Q3: 1.59 years
Good

In 2019, the repayment capacity of SOCIETE D'EXPLOITATION BR... (0.00) 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 622.73. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

622.732

Interest coverage (2019) ?
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 D'EXPLOITATION BRIANCON

Sector positioning

Liquidity ratio
622.73 2019
2017
2018
2019
Q1: 126.24
Med: 185.56
Q3: 290.14
Excellent

In 2019, the liquidity ratio of SOCIETE D'EXPLOITATION BR... (622.73) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.5x
Q3: 2.39x
Average

In 2019, the interest coverage of SOCIETE D'EXPLOITATION BR... (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: 73 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. The company must finance 13 days of gap between collections and payments. Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 35 days of revenue, i.e. 35 k€ to permanently finance. Over 2017-2019, WCR increased by +108%, requiring additional financing.

Operating WCR (2019) ?
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

35 035 €

Customer credit (2019) ?
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

73 j

Supplier credit (2019) ?
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

60 j

Inventory turnover (2019) ?
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

8 j

WCR in days of revenue (2019) ?
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

35 j

WCR and payment terms evolution
SOCIETE D'EXPLOITATION BRIANCON

Positioning of SOCIETE D'EXPLOITATION BRIANCON in its sector

Comparison with sector Services d'aménagement paysager

Valuation estimate

Based on 125 transactions of similar company sales (all years), the value of SOCIETE D'EXPLOITATION BRIANCON is estimated at 221 081 € (range 77 604€ - 407 534€). With an EBITDA of 99 066€, the sector multiple of 2.8x is applied. The price/revenue ratio is 0.35x (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 2019
125 transactions
77k€ 221k€ 407k€
221 081 € Range: 77 604€ - 407 534€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
99 066 € × 2.8x
Estimation 274 776 €
89 099€ - 503 204€
Revenue Multiple 30%
357 431 € × 0.35x
Estimation 125 946 €
64 687€ - 178 738€
Net Income Multiple 20%
71 147 € × 3.2x
Estimation 229 546 €
68 243€ - 511 554€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 125 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 (Services d'aménagement paysager )

Compare SOCIETE D'EXPLOITATION BRIANCON with other companies in the same sector:

Voir toutes les statistiques du secteur Services d'aménagement paysager

Frequently asked questions about SOCIETE D'EXPLOITATION BRIANCON

What is the revenue of SOCIETE D'EXPLOITATION BRIANCON ?

The revenue of SOCIETE D'EXPLOITATION BRIANCON in 2019 is 357 k€.

Is SOCIETE D'EXPLOITATION BRIANCON profitable?

Yes, SOCIETE D'EXPLOITATION BRIANCON generated a net profit of 71 k€ in 2019.

Where is the headquarters of SOCIETE D'EXPLOITATION BRIANCON ?

The headquarters of SOCIETE D'EXPLOITATION BRIANCON is located in MONTBONNOT-SAINT-MARTIN (38330), in the department Isere.

Where to find the tax return of SOCIETE D'EXPLOITATION BRIANCON ?

The tax return of SOCIETE D'EXPLOITATION BRIANCON 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 D'EXPLOITATION BRIANCON operate?

SOCIETE D'EXPLOITATION BRIANCON operates in the sector Services d'aménagement paysager (NAF code 81.30Z). See the 'Sector positioning' section above to compare the company with its competitors.