Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1964-01-01 (62 years)Status: ActiveBusiness sector: Commerces de détail d'optiqueLocation: AUXERRE (89000), Yonne
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
AUDITION GORIN : revenue, balance sheet and financial ratios
AUDITION GORIN is a French company
founded 62 years ago,
specialized in the sector Commerces de détail d'optique.
Based in AUXERRE (89000),
this company of category PME
shows in 2018 a revenue of 914 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - AUDITION GORIN (SIREN 301619086)
Indicator
2024
2023
2021
2020
2019
2018
Revenue
N/C
N/C
N/C
N/C
N/C
913 864 €
Net income
129 733 €
128 073 €
129 107 €
98 345 €
47 038 €
69 782 €
EBITDA
N/C
N/C
N/C
N/C
N/C
329 870 €
Net margin
N/C
N/C
N/C
N/C
N/C
7.6%
Revenue and income statement
In 2024, AUDITION GORIN generates positive net income of 130 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2024: 70 k€ -> 130 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
129 733 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 5%. 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 83%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
5.33%
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
83.186%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2020
2021
2023
2024
Debt ratio
12.304
6.578
3.972
4.891
5.661
5.33
Financial autonomy
78.785
82.422
85.95
85.863
87.163
83.186
Repayment capacity
0.894
None
None
None
None
None
Cash flow / Revenue
12.151%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
5.332024
2021
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Excellent
In 2024, the debt ratio of AUDITION GORIN (5.33) 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
83.19%2024
2021
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Excellent+10 pts over 3 years
In 2024, the financial autonomy of AUDITION GORIN (83.2%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 429.05. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
429.046
Liquidity indicators evolution AUDITION GORIN
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2018
2019
2020
2021
2023
2024
Liquidity ratio
251.032
239.616
335.152
422.486
626.734
429.046
Interest coverage
0.816
None
None
None
None
None
Sector positioning
Liquidity ratio
429.052024
2021
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Excellent
In 2024, the liquidity ratio of AUDITION GORIN (429.05) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
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
0 €
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
0 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 and payment terms evolution AUDITION GORIN
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2020
2021
2023
2024
Operating WCR
77 596 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
36
0
0
0
0
0
Customer payment term (days)
1
0
0
0
0
0
Supplier payment term (days)
62
0
0
0
0
0
Positioning of AUDITION GORIN in its sector
Comparison with sector Commerces de détail d'optique
Valuation estimate
Based on 117 transactions of similar company sales
in 2024,
the value of AUDITION GORIN is estimated at
316 099 €
(range 148 913€ - 980 532€).
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 value2024
117 transactions
148k€316k€980k€
316 099 €Range: 148 913€ - 980 532€
NAF 5 année 2024
Valuation method used
Net Income Multiple
129 733 €
×
2.4x
=316 100 €
Range: 148 914€ - 980 533€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 117 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 (Commerces de détail d'optique)
Compare AUDITION GORIN with other companies in the same sector:
Yes, AUDITION GORIN generated a net profit of 130 k€ in 2024.
Where is the headquarters of AUDITION GORIN ?
The headquarters of AUDITION GORIN is located in AUXERRE (89000), in the department Yonne.
Where to find the tax return of AUDITION GORIN ?
The tax return of AUDITION GORIN 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 AUDITION GORIN operate?
AUDITION GORIN operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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