ASSURANCES LE GUENNEC - DITIERE : revenue, balance sheet and financial ratios

ASSURANCES LE GUENNEC - DITIERE is a French company founded 19 years ago, specialized in the sector Activités des agents et courtiers d'assurances. Based in PONT-AVEN (29930), this company of category PME shows in 2024 a revenue of 851 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 - ASSURANCES LE GUENNEC - DITIERE (SIREN 493809404)
Indicator 2024 2023 2022 2021 2019 2018 2017 2016
Revenue 851 327 € N/C 741 534 € N/C N/C N/C 721 031 € 666 913 €
Net income 35 658 € 18 150 € 12 761 € 4 419 € 23 934 € 4 064 € 31 048 € 39 957 €
EBITDA 54 454 € N/C 29 098 € N/C N/C N/C 45 983 € 54 983 €
Net margin 4.2% N/C 1.7% N/C N/C N/C 4.3% 6.0%

Revenue and income statement

In 2024, ASSURANCES LE GUENNEC - DITIERE achieves revenue of 851 k€. Revenue is growing positively over 8 years (CAGR: +3.1%). After deducting consumption (0 €), gross margin stands at 851 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 54 k€, representing 6.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 36 k€, i.e. 4.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

851 327 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

851 327 €

EBITDA (2024) ?
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

54 454 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

40 014 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

35 658 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.4%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 6%. 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 84%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

5.977%

Financial autonomy (2024) ?
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

83.898%

Cash flow / Revenue (2024) ?
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

5.55%

Repayment capacity (2024) ?
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

0.671

Asset age ratio (2024) ?
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

34.7%

Solvency indicators evolution
ASSURANCES LE GUENNEC - DITIERE

Sector positioning

Debt ratio
5.98 2024
2022
2023
2024
Q1: 0.0
Med: 7.62
Q3: 47.41
Good

In 2024, the debt ratio of ASSURANCES LE GUENNEC - D... (5.98) 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
83.9% 2024
2022
2023
2024
Q1: 12.95%
Med: 47.58%
Q3: 76.23%
Excellent

In 2024, the financial autonomy of ASSURANCES LE GUENNEC - D... (83.9%) 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
0.67 years 2024
2022
2024
Q1: 0.0 years
Med: 0.12 years
Q3: 1.71 years
Average -11 pts over 2 years

In 2024, the repayment capacity of ASSURANCES LE GUENNEC - D... (0.67) 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 240.76. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2024) ?
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

240.76

Interest coverage (2024) ?
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

0.432

Liquidity indicators evolution
ASSURANCES LE GUENNEC - DITIERE

Sector positioning

Liquidity ratio
240.76 2024
2022
2023
2024
Q1: 123.9
Med: 243.5
Q3: 572.15
Average

In 2024, the liquidity ratio of ASSURANCES LE GUENNEC - D... (240.76) 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
0.43x 2024
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.21x
Good -20 pts over 2 years

In 2024, the interest coverage of ASSURANCES LE GUENNEC - D... (0.4x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Overall, WCR represents 10 days of revenue, i.e. 25 k€ to permanently finance. Notable WCR improvement over the period (-77%), freeing up cash.

Operating WCR (2024) ?
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

24 620 €

Customer credit (2024) ?
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

0 j

Supplier credit (2024) ?
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

28 j

Inventory turnover (2024) ?
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 (2024) ?
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

10 j

WCR and payment terms evolution
ASSURANCES LE GUENNEC - DITIERE

Positioning of ASSURANCES LE GUENNEC - DITIERE 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 LE GUENNEC - DITIERE is estimated at 298 226 € (range 85 273€ - 700 436€). With an EBITDA of 54 454€, 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 2024
193 transactions
85k€ 298k€ 700k€
298 226 € Range: 85 273€ - 700 436€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
54 454 € × 1.2x
Estimation 65 925 €
17 028€ - 336 500€
Revenue Multiple 30%
851 327 € × 0.98x
Estimation 836 368 €
233 235€ - 1 555 499€
Net Income Multiple 20%
35 658 € × 2.0x
Estimation 71 768 €
33 948€ - 327 684€

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 LE GUENNEC - DITIERE 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 LE GUENNEC - DITIERE

What is the revenue of ASSURANCES LE GUENNEC - DITIERE ?

The revenue of ASSURANCES LE GUENNEC - DITIERE in 2024 is 851 k€.

Is ASSURANCES LE GUENNEC - DITIERE profitable?

Yes, ASSURANCES LE GUENNEC - DITIERE generated a net profit of 36 k€ in 2024.

Where is the headquarters of ASSURANCES LE GUENNEC - DITIERE ?

The headquarters of ASSURANCES LE GUENNEC - DITIERE is located in PONT-AVEN (29930), in the department Finistere.

Where to find the tax return of ASSURANCES LE GUENNEC - DITIERE ?

The tax return of ASSURANCES LE GUENNEC - DITIERE 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 LE GUENNEC - DITIERE operate?

ASSURANCES LE GUENNEC - DITIERE 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.