CABINET GARDE : revenue, balance sheet and financial ratios

CABINET GARDE is a French company founded 31 years ago, specialized in the sector Activités des agents et courtiers d'assurances. Based in SAINT-DENIS-LES-BOURG (01000), this company of category PME shows in 2023 a revenue of 787 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - CABINET GARDE (SIREN 398195818)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 787 045 € 668 125 € 597 240 € 747 314 € 554 867 € 581 226 € 552 548 € N/C
Net income 56 377 € 46 345 € 59 495 € 129 412 € 15 754 € 46 168 € 88 011 € 46 406 €
EBITDA 88 194 € 88 181 € 88 904 € 187 647 € 38 665 € 67 114 € 133 654 € N/C
Net margin 7.2% 6.9% 10.0% 17.3% 2.8% 7.9% 15.9% N/C

Revenue and income statement

In 2023, CABINET GARDE achieves revenue of 787 k€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +6.1%. Vs 2022, growth of +18% (668 k€ -> 787 k€). After deducting consumption (0 €), gross margin stands at 787 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 88 k€, representing 11.2% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 56 k€, i.e. 7.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

787 045 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

787 045 €

EBITDA (2023) ?
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

88 194 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

54 044 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

56 377 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.2%

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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 69%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 49%. 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 2.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

69.095%

Financial autonomy (2023) ?
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

48.839%

Cash flow / Revenue (2023) ?
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

9.644%

Repayment capacity (2023) ?
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

2.883

Asset age ratio (2023) ?
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

47.5%

Solvency indicators evolution
CABINET GARDE

Sector positioning

Debt ratio
69.09 2023
2021
2022
2023
Q1: 0.0
Med: 8.56
Q3: 49.67
Average +31 pts over 3 years

In 2023, the debt ratio of CABINET GARDE (69.09) 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
48.84% 2023
2021
2022
2023
Q1: 14.09%
Med: 47.12%
Q3: 74.18%
Good -23 pts over 3 years

In 2023, the financial autonomy of CABINET GARDE (48.8%) 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
2.88 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.13 years
Q3: 2.03 years
Average +19 pts over 3 years

In 2023, the repayment capacity of CABINET GARDE (2.88) 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 394.47. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2023) ?
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

394.466

Interest coverage (2023) ?
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

0.315

Liquidity indicators evolution
CABINET GARDE

Sector positioning

Liquidity ratio
394.47 2023
2021
2022
2023
Q1: 123.5
Med: 243.58
Q3: 584.99
Good

In 2023, the liquidity ratio of CABINET GARDE (394.47) 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
0.32x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.0x
Good +29 pts over 3 years

In 2023, the interest coverage of CABINET GARDE (0.3x) 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: 56 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. The gap of 36 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 30 days of revenue, i.e. 66 k€ to permanently finance.

Operating WCR (2023) ?
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

66 253 €

Customer credit (2023) ?
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

56 j

Supplier credit (2023) ?
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

20 j

Inventory turnover (2023) ?
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 (2023) ?
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

30 j

WCR and payment terms evolution
CABINET GARDE

Positioning of CABINET GARDE 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 CABINET GARDE is estimated at 308 044 € (range 89 210€ - 807 529€). With an EBITDA of 88 194€, 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 2023
193 transactions
89k€ 308k€ 807k€
308 044 € Range: 89 210€ - 807 529€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
88 194 € × 1.2x
Estimation 106 772 €
27 578€ - 544 997€
Revenue Multiple 30%
787 045 € × 0.98x
Estimation 773 215 €
215 624€ - 1 438 046€
Net Income Multiple 20%
56 377 € × 2.0x
Estimation 113 468 €
53 673€ - 518 084€

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 CABINET GARDE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agents et courtiers d'assurances

Frequently asked questions about CABINET GARDE

What is the revenue of CABINET GARDE ?

The revenue of CABINET GARDE in 2023 is 787 k€.

Is CABINET GARDE profitable?

Yes, CABINET GARDE generated a net profit of 56 k€ in 2023.

Where is the headquarters of CABINET GARDE ?

The headquarters of CABINET GARDE is located in SAINT-DENIS-LES-BOURG (01000), in the department Ain.

Where to find the tax return of CABINET GARDE ?

The tax return of CABINET GARDE 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 CABINET GARDE operate?

CABINET GARDE 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.