ASSURANCES GUEMAS ET ASSOCIES : revenue, balance sheet and financial ratios

ASSURANCES GUEMAS ET ASSOCIES is a French company founded 20 years ago, specialized in the sector Activités des agents et courtiers d'assurances. Based in CLISSON (44190), this company of category PME shows in 2023 a revenue of 10.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - ASSURANCES GUEMAS ET ASSOCIES (SIREN 487889578)
Indicator 2023 2022 2021
Revenue 10 760 744 € 10 489 584 € 10 221 050 €
Net income 1 568 479 € 1 033 627 € 888 356 €
EBITDA 1 915 580 € 1 744 720 € 1 358 870 €
Net margin 14.6% 9.9% 8.7%

Revenue and income statement

In 2023, ASSURANCES GUEMAS ET ASSOCIES achieves revenue of 10.8 M€. Revenue is growing positively over 3 years (CAGR: +2.6%). Vs 2022: +3%. After deducting consumption (0 €), gross margin stands at 10.8 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 1.9 M€, representing 17.8% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.6 M€, i.e. 14.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

10 760 744 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

10 760 744 €

EBITDA (2023) ?
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

1 915 580 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 390 041 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 568 479 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

17.8%

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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 3%. 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 51%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.2% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

3.173%

Financial autonomy (2023) ?
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

51.015%

Cash flow / Revenue (2023) ?
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

10.161%

Repayment capacity (2023) ?
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

0.214

Asset age ratio (2023) ?
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

18.7%

Solvency indicators evolution
ASSURANCES GUEMAS ET ASSOCIES

Sector positioning

Debt ratio
3.17 2023
2021
2022
2023
Q1: 0.0
Med: 8.57
Q3: 49.54
Good -21 pts over 3 years

In 2023, the debt ratio of ASSURANCES GUEMAS ET ASSO... (3.17) 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
51.02% 2023
2021
2022
2023
Q1: 14.09%
Med: 47.17%
Q3: 74.18%
Good +10 pts over 3 years

In 2023, the financial autonomy of ASSURANCES GUEMAS ET ASSO... (51.0%) 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
0.21 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.13 years
Q3: 2.02 years
Average -13 pts over 3 years

In 2023, the repayment capacity of ASSURANCES GUEMAS ET ASSO... (0.21) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 126.73. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

126.732

Interest coverage (2023) ?
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
ASSURANCES GUEMAS ET ASSOCIES

Sector positioning

Liquidity ratio
126.73 2023
2021
2022
2023
Q1: 123.56
Med: 243.64
Q3: 585.03
Average

In 2023, the liquidity ratio of ASSURANCES GUEMAS ET ASSO... (126.73) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.99x
Average -46 pts over 3 years

In 2023, the interest coverage of ASSURANCES GUEMAS ET ASSO... (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: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). WCR is negative (-157 days): operations structurally generate cash. Notable WCR improvement over the period (-20%), freeing up cash.

Operating WCR (2023) ?
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

-4 695 128 €

Customer credit (2023) ?
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

21 j

Supplier credit (2023) ?
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

52 j

Inventory turnover (2023) ?
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 (2023) ?
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

-157 j

WCR and payment terms evolution
ASSURANCES GUEMAS ET ASSOCIES

Positioning of ASSURANCES GUEMAS ET ASSOCIES in its sector

Comparison with sector Activités des agents et courtiers d'assurances

Valuation estimate

Based on 193 transactions of similar company sales (all years), the value of ASSURANCES GUEMAS ET ASSOCIES is estimated at 4 962 415 € (range 1 482 574€ - 14 699 876€). With an EBITDA of 1 915 580€, the sector multiple of 1.2x is applied. The price/revenue ratio is 0.98x (in line with sector norms). 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 2023
193 transactions
1482k€ 4962k€ 14699k€
4 962 415 € Range: 1 482 574€ - 14 699 876€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 915 580 € × 1.2x
Estimation 2 319 104 €
599 001€ - 11 837 378€
Revenue Multiple 30%
10 760 744 € × 0.98x
Estimation 10 571 658 €
2 948 085€ - 19 661 451€
Net Income Multiple 20%
1 568 479 € × 2.0x
Estimation 3 156 830 €
1 493 241€ - 14 413 760€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 193 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 (Activités des agents et courtiers d'assurances)

Compare ASSURANCES GUEMAS ET ASSOCIES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agents et courtiers d'assurances

Frequently asked questions about ASSURANCES GUEMAS ET ASSOCIES

What is the revenue of ASSURANCES GUEMAS ET ASSOCIES ?

The revenue of ASSURANCES GUEMAS ET ASSOCIES in 2023 is 10.8 M€.

Is ASSURANCES GUEMAS ET ASSOCIES profitable?

Yes, ASSURANCES GUEMAS ET ASSOCIES generated a net profit of 1.6 M€ in 2023.

Where is the headquarters of ASSURANCES GUEMAS ET ASSOCIES ?

The headquarters of ASSURANCES GUEMAS ET ASSOCIES is located in CLISSON (44190), in the department Loire-Atlantique.

Where to find the tax return of ASSURANCES GUEMAS ET ASSOCIES ?

The tax return of ASSURANCES GUEMAS ET ASSOCIES 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 ASSURANCES GUEMAS ET ASSOCIES operate?

ASSURANCES GUEMAS ET ASSOCIES operates in the sector Activités des agents et courtiers d'assurances (NAF code 66.22Z). See the 'Sector positioning' section above to compare the company with its competitors.