BONNET GUITRY : revenue, balance sheet and financial ratios

BONNET GUITRY is a French company founded 18 years ago, specialized in the sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses. Based in VEXIN-SUR-EPTE (27510), this company of category PME shows in 2018 a revenue of 229 k€. 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 - BONNET GUITRY (SIREN 502316995)
Indicator 2018 2017 2016
Revenue 228 978 € N/C 226 201 €
Net income -22 837 € 0 € 18 398 €
EBITDA 172 637 € N/C 184 816 €
Net margin -10.0% N/C 8.1%

Revenue and income statement

In 2018, BONNET GUITRY achieves revenue of 229 k€. Revenue is growing positively over 3 years (CAGR: +0.6%). After deducting consumption (2 k€), gross margin stands at 227 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 173 k€, representing 75.4% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -23 k€ (-10.0% of revenue), which will impact equity.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

228 978 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

226 871 €

EBITDA (2018) ?
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

172 637 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-83 584 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-22 837 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

75.4%

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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 436%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 60%. 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 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 101.8% 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 (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

436.034%

Financial autonomy (2018) ?
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

59.609%

Cash flow / Revenue (2018) ?
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

101.85%

Repayment capacity (2018) ?
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

1.763

Asset age ratio (2018) ?
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

33.1%

Solvency indicators evolution
BONNET GUITRY

Sector positioning

Debt ratio
436.03 2018
2016
2017
2018
Q1: 0.55
Med: 36.65
Q3: 155.14
Watch

In 2018, the debt ratio of BONNET GUITRY (436.03) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
59.61% 2018
2016
2017
2018
Q1: 16.7%
Med: 44.19%
Q3: 66.51%
Good -15 pts over 3 years

In 2018, the financial autonomy of BONNET GUITRY (59.6%) 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
1.76 years 2018
2016
2018
Q1: 0.0 years
Med: 1.09 years
Q3: 4.62 years
Average -15 pts over 2 years

In 2018, the repayment capacity of BONNET GUITRY (1.76) 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 125.43. 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 3.5x. Financial charges are adequately covered by operations.

Liquidity ratio (2018) ?
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

125.427

Interest coverage (2018) ?
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

3.475

Liquidity indicators evolution
BONNET GUITRY

Sector positioning

Liquidity ratio
125.43 2018
2016
2017
2018
Q1: 106.47
Med: 236.2
Q3: 439.94
Average -8 pts over 3 years

In 2018, the liquidity ratio of BONNET GUITRY (125.43) 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
3.48x 2018
2016
2018
Q1: 0.0x
Med: 1.15x
Q3: 6.62x
Good -14 pts over 2 years

In 2018, the interest coverage of BONNET GUITRY (3.5x) 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: 320 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 71 days. The gap of 249 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 90 days of revenue, i.e. 57 k€ to permanently finance. Over 2016-2018, WCR increased by +52%, requiring additional financing.

Operating WCR (2018) ?
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

57 052 €

Customer credit (2018) ?
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

320 j

Supplier credit (2018) ?
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

71 j

Inventory turnover (2018) ?
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

3 j

WCR in days of revenue (2018) ?
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

90 j

WCR and payment terms evolution
BONNET GUITRY

Positioning of BONNET GUITRY in its sector

Comparison with sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses

Valuation estimate

Based on 138 transactions of similar company sales (all years), the value of BONNET GUITRY is estimated at 396 471 € (range 131 577€ - 598 210€). With an EBITDA of 172 637€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.41x (conservative valuation). 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 2018
138 transactions
131k€ 396k€ 598k€
396 471 € Range: 131 577€ - 598 210€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
172 637 € × 3.3x
Estimation 577 446 €
191 008€ - 861 582€
Revenue Multiple 30%
228 978 € × 0.41x
Estimation 94 846 €
32 527€ - 159 259€
How is this estimate calculated?

This estimate is based on the analysis of 138 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 (Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses)

Compare BONNET GUITRY with other companies in the same sector:

Voir toutes les statistiques du secteur Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses

Frequently asked questions about BONNET GUITRY

What is the revenue of BONNET GUITRY ?

The revenue of BONNET GUITRY in 2018 is 229 k€.

Is BONNET GUITRY profitable?

BONNET GUITRY recorded a net loss in 2018.

Where is the headquarters of BONNET GUITRY ?

The headquarters of BONNET GUITRY is located in VEXIN-SUR-EPTE (27510), in the department Eure.

Where to find the tax return of BONNET GUITRY ?

The tax return of BONNET GUITRY 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 BONNET GUITRY operate?

BONNET GUITRY operates in the sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses (NAF code 01.11Z). See the 'Sector positioning' section above to compare the company with its competitors.