BOIS GUILLAUME FOOD : revenue, balance sheet and financial ratios

BOIS GUILLAUME FOOD is a French company founded 22 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in PARIS (75008), this company of category ETI shows in 2022 a revenue of 1.0 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 - BOIS GUILLAUME FOOD (SIREN 448634063)
Indicator 2022 2018 2017 2016 2015
Revenue 1 002 348 € N/C 1 295 478 € 1 207 837 € 1 248 682 €
Net income 26 506 € 35 047 € 68 079 € -53 775 € -14 126 €
EBITDA 124 147 € N/C 314 134 € 178 589 € 113 954 €
Net margin 2.6% N/C 5.3% -4.5% -1.1%

Revenue and income statement

In 2022, BOIS GUILLAUME FOOD achieves revenue of 1.0 M€. Activity remains stable over the period (CAGR: -3.1%). After deducting consumption (285 k€), gross margin stands at 717 k€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 124 k€, representing 12.4% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 27 k€, i.e. 2.6% 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

1 002 348 €

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

717 431 €

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

124 147 €

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

31 385 €

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

26 506 €

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

12.4%

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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 103%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 13.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.8% 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

103.455%

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

38.224%

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

3.847%

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

13.441

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

56.8%

Solvency indicators evolution
BOIS GUILLAUME FOOD

Sector positioning

Debt ratio
103.45 2022
2017
2018
2022
Q1: -72.48
Med: 11.45
Q3: 180.83
Average -11 pts over 3 years

In 2022, the debt ratio of BOIS GUILLAUME FOOD (103.45) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
38.22% 2022
2017
2018
2022
Q1: 1.96%
Med: 38.53%
Q3: 82.82%
Average +16 pts over 3 years

In 2022, the financial autonomy of BOIS GUILLAUME FOOD (38.2%) 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
13.44 years 2022
2017
2022
Q1: -0.01 years
Med: 0.67 years
Q3: 10.41 years
Average +18 pts over 2 years

In 2022, the repayment capacity of BOIS GUILLAUME FOOD (13.44) 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 306.86. 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 5.6x. 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

306.86

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

5.605

Liquidity indicators evolution
BOIS GUILLAUME FOOD

Sector positioning

Liquidity ratio
306.86 2022
2017
2018
2022
Q1: 88.23
Med: 269.82
Q3: 1093.34
Good +17 pts over 3 years

In 2022, the liquidity ratio of BOIS GUILLAUME FOOD (306.86) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
5.61x 2022
2017
2022
Q1: 0.0x
Med: 0.0x
Q3: 13.79x
Good

In 2022, the interest coverage of BOIS GUILLAUME FOOD (5.6x) 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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 127 days. Excellent situation: suppliers finance 114 days of the operating cycle (retail model). Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 189 days of revenue, i.e. 525 k€ to permanently finance. Over 2015-2022, WCR increased by +64%, 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

524 990 €

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

13 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

127 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

5 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

189 j

WCR and payment terms evolution
BOIS GUILLAUME FOOD

Positioning of BOIS GUILLAUME FOOD in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 241 transactions of similar company sales in 2022, the value of BOIS GUILLAUME FOOD is estimated at 427 204 € (range 182 973€ - 1 077 017€). With an EBITDA of 124 147€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.68x (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 2022
241 transactions
182k€ 427k€ 1077k€
427 204 € Range: 182 973€ - 1 077 017€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
124 147 € × 3.3x
Estimation 406 017 €
166 258€ - 903 073€
Revenue Multiple 30%
1 002 348 € × 0.68x
Estimation 676 744 €
306 189€ - 1 928 798€
Net Income Multiple 20%
26 506 € × 4.0x
Estimation 105 862 €
39 938€ - 234 210€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 241 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 (Location de terrains et d'autres biens immobiliers)

Compare BOIS GUILLAUME FOOD with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about BOIS GUILLAUME FOOD

What is the revenue of BOIS GUILLAUME FOOD ?

The revenue of BOIS GUILLAUME FOOD in 2022 is 1.0 M€.

Is BOIS GUILLAUME FOOD profitable?

Yes, BOIS GUILLAUME FOOD generated a net profit of 27 k€ in 2022.

Where is the headquarters of BOIS GUILLAUME FOOD ?

The headquarters of BOIS GUILLAUME FOOD is located in PARIS (75008), in the department Paris.

Where to find the tax return of BOIS GUILLAUME FOOD ?

The tax return of BOIS GUILLAUME FOOD 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 BOIS GUILLAUME FOOD operate?

BOIS GUILLAUME FOOD operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.