BILLET GIRAUD PERES ET FILS : revenue, balance sheet and financial ratios

BILLET GIRAUD PERES ET FILS is a French company founded 34 years ago, specialized in the sector Administration d'immeubles et autres biens immobiliers. Based in CAEN (14000), this company of category PME shows in 2022 a revenue of 3.6 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 - BILLET GIRAUD PERES ET FILS (SIREN 385120985)
Indicator 2022 2021 2019 2018 2017 2016
Revenue 3 579 503 € 3 786 074 € 3 675 759 € 3 575 943 € 3 556 044 € 3 556 031 €
Net income 76 559 € 186 614 € 267 512 € 294 698 € 264 582 € 348 952 €
EBITDA 111 087 € 247 030 € 325 916 € 323 804 € 304 932 € 418 693 €
Net margin 2.1% 4.9% 7.3% 8.2% 7.4% 9.8%

Revenue and income statement

In 2022, BILLET GIRAUD PERES ET FILS achieves revenue of 3.6 M€. Revenue is growing positively over 6 years (CAGR: +0.1%). Slight decline of -5% vs 2021. After deducting consumption (0 €), gross margin stands at 3.6 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 111 k€, representing 3.1% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -55%, reducing margin by 3.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 77 k€, i.e. 2.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 579 503 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 579 503 €

EBITDA (2022) ?
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

111 087 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

121 199 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

76 559 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.1%

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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 7%. 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 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

7.032%

Financial autonomy (2022) ?
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

16.964%

Cash flow / Revenue (2022) ?
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

2.0%

Repayment capacity (2022) ?
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

2.593

Asset age ratio (2022) ?
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

9.6%

Solvency indicators evolution
BILLET GIRAUD PERES ET FILS

Sector positioning

Debt ratio
7.03 2022
2019
2021
2022
Q1: 0.0
Med: 10.4
Q3: 82.44
Good -10 pts over 3 years

In 2022, the debt ratio of BILLET GIRAUD PERES ET FILS (7.03) 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
16.96% 2022
2019
2021
2022
Q1: 3.45%
Med: 15.64%
Q3: 48.52%
Good

In 2022, the financial autonomy of BILLET GIRAUD PERES ET FILS (17.0%) 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
2.59 years 2022
2019
2021
2022
Q1: 0.0 years
Med: 0.19 years
Q3: 3.57 years
Average +7 pts over 3 years

In 2022, the repayment capacity of BILLET GIRAUD PERES ET FILS (2.59) 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 106.67. 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 5.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

106.672

Interest coverage (2022) ?
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

5.022

Liquidity indicators evolution
BILLET GIRAUD PERES ET FILS

Sector positioning

Liquidity ratio
106.67 2022
2019
2021
2022
Q1: 100.19
Med: 118.01
Q3: 365.07
Average

In 2022, the liquidity ratio of BILLET GIRAUD PERES ET FILS (106.67) 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
5.02x 2022
2019
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 3.85x
Excellent +12 pts over 3 years

In 2022, the interest coverage of BILLET GIRAUD PERES ET FILS (5.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 51 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 158 days. Excellent situation: suppliers finance 107 days of the operating cycle (retail model). WCR is negative (-98 days): operations structurally generate cash. Over 2016-2022, WCR increased by +86%, requiring additional financing.

Operating WCR (2022) ?
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

-979 280 €

Customer credit (2022) ?
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

51 j

Supplier credit (2022) ?
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

158 j

Inventory turnover (2022) ?
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 (2022) ?
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

-98 j

WCR and payment terms evolution
BILLET GIRAUD PERES ET FILS

Positioning of BILLET GIRAUD PERES ET FILS in its sector

Comparison with sector Administration d'immeubles et autres biens immobiliers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 222 890€ to 852 165€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
222k€ 377k€ 852k€
377 654 € Range: 222 890€ - 852 165€
NAF 5 année 2022

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 (Administration d'immeubles et autres biens immobiliers)

Compare BILLET GIRAUD PERES ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Administration d'immeubles et autres biens immobiliers

Frequently asked questions about BILLET GIRAUD PERES ET FILS

What is the revenue of BILLET GIRAUD PERES ET FILS ?

The revenue of BILLET GIRAUD PERES ET FILS in 2022 is 3.6 M€.

Is BILLET GIRAUD PERES ET FILS profitable?

Yes, BILLET GIRAUD PERES ET FILS generated a net profit of 77 k€ in 2022.

Where is the headquarters of BILLET GIRAUD PERES ET FILS ?

The headquarters of BILLET GIRAUD PERES ET FILS is located in CAEN (14000), in the department Calvados.

Where to find the tax return of BILLET GIRAUD PERES ET FILS ?

The tax return of BILLET GIRAUD PERES ET FILS 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 BILLET GIRAUD PERES ET FILS operate?

BILLET GIRAUD PERES ET FILS operates in the sector Administration d'immeubles et autres biens immobiliers (NAF code 68.32A). See the 'Sector positioning' section above to compare the company with its competitors.