TRETCOBAT COMMERCIALISATION : revenue, balance sheet and financial ratios

TRETCOBAT COMMERCIALISATION is a French company founded 28 years ago, specialized in the sector Promotion immobilière de logements. Based in LANNILIS (29870), this company of category ETI shows in 2025 a revenue of 8.3 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 - TRETCOBAT COMMERCIALISATION (SIREN 415053628)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 8 337 561 € 7 823 152 € 8 572 447 € 9 902 866 € 10 292 022 € 7 802 817 € 7 342 240 € 7 089 968 € 6 687 423 € 4 992 942 €
Net income 336 884 € 187 985 € -137 611 € 29 322 € 334 337 € 112 188 € 117 475 € 175 500 € 366 841 € -280 593 €
EBITDA 712 654 € 419 744 € -137 143 € -54 471 € 546 841 € 231 031 € 161 220 € 191 428 € 300 084 € -373 628 €
Net margin 4.0% 2.4% -1.6% 0.3% 3.2% 1.4% 1.6% 2.5% 5.5% -5.6%

Revenue and income statement

In 2025, TRETCOBAT COMMERCIALISATION achieves revenue of 8.3 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +5.9%. Vs 2024: +7%. After deducting consumption (0 €), gross margin stands at 8.3 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 713 k€, representing 8.5% of revenue. Positive scissor effect: EBITDA margin improves by +3.2 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 337 k€, i.e. 4.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

8 337 561 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

8 337 561 €

EBITDA (2025) ?
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

712 654 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

573 860 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

336 884 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.5%

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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 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 5.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.001%

Financial autonomy (2025) ?
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

15.27%

Cash flow / Revenue (2025) ?
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

5.611%

Repayment capacity (2025) ?
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 (2025) ?
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

42.9%

Solvency indicators evolution
TRETCOBAT COMMERCIALISATION

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 0.0
Med: 11.25
Q3: 119.45
Excellent

In 2025, the debt ratio of TRETCOBAT COMMERCIALISATION (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
15.27% 2025
2023
2024
2025
Q1: 0.37%
Med: 26.59%
Q3: 69.73%
Average

In 2025, the financial autonomy of TRETCOBAT COMMERCIALISATION (15.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2025
2023
2024
2025
Q1: -1.87 years
Med: 0.0 years
Q3: 2.47 years
Good

In 2025, the repayment capacity of TRETCOBAT COMMERCIALISATION (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 121.93. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2025) ?
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

121.933

Interest coverage (2025) ?
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

0.051

Liquidity indicators evolution
TRETCOBAT COMMERCIALISATION

Sector positioning

Liquidity ratio
121.93 2025
2023
2024
2025
Q1: 148.13
Med: 447.5
Q3: 1581.52
Watch

In 2025, the liquidity ratio of TRETCOBAT COMMERCIALISATION (121.93) 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
0.05x 2025
2023
2024
2025
Q1: -10.46x
Med: 0.0x
Q3: 11.44x
Good

In 2025, the interest coverage of TRETCOBAT COMMERCIALISATION (0.1x) 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: 206 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 71 days. The gap of 135 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 35 days of revenue, i.e. 801 k€ to permanently finance.

Operating WCR (2025) ?
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

801 073 €

Customer credit (2025) ?
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

206 j

Supplier credit (2025) ?
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

71 j

Inventory turnover (2025) ?
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 (2025) ?
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
TRETCOBAT COMMERCIALISATION

Positioning of TRETCOBAT COMMERCIALISATION in its sector

Comparison with sector Promotion immobilière de logements

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of TRETCOBAT COMMERCIALISATION is estimated at 1 215 519 € (range 448 419€ - 3 243 777€). With an EBITDA of 712 654€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.28x (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 2025
80 tx
448k€ 1215k€ 3243k€
1 215 519 € Range: 448 419€ - 3 243 777€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
712 654 € × 1.0x
Estimation 715 053 €
295 281€ - 2 174 794€
Revenue Multiple 30%
8 337 561 € × 0.28x
Estimation 2 332 527 €
838 751€ - 5 736 712€
Net Income Multiple 20%
336 884 € × 2.3x
Estimation 791 174 €
245 770€ - 2 176 832€
How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Promotion immobilière de logements)

Compare TRETCOBAT COMMERCIALISATION with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière de logements

Frequently asked questions about TRETCOBAT COMMERCIALISATION

What is the revenue of TRETCOBAT COMMERCIALISATION ?

The revenue of TRETCOBAT COMMERCIALISATION in 2025 is 8.3 M€.

Is TRETCOBAT COMMERCIALISATION profitable?

Yes, TRETCOBAT COMMERCIALISATION generated a net profit of 337 k€ in 2025.

Where is the headquarters of TRETCOBAT COMMERCIALISATION ?

The headquarters of TRETCOBAT COMMERCIALISATION is located in LANNILIS (29870), in the department Finistere.

Where to find the tax return of TRETCOBAT COMMERCIALISATION ?

The tax return of TRETCOBAT COMMERCIALISATION 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 TRETCOBAT COMMERCIALISATION operate?

TRETCOBAT COMMERCIALISATION operates in the sector Promotion immobilière de logements (NAF code 41.10A). See the 'Sector positioning' section above to compare the company with its competitors.