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CELINE ET FREDERIC GUEGUEN : revenue, balance sheet and financial ratios

CELINE ET FREDERIC GUEGUEN is a French company founded 13 years ago, specialized in the sector Autres intermédiaires du commerce en denrées, boissons et tabac. Based in CHABLIS (89800), this company of category PME shows in 2022 a revenue of 4.0 M€. 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 - CELINE ET FREDERIC GUEGUEN (SIREN 791501380)
Indicator 2024 2023 2022 2021
Revenue N/C N/C 3 961 542 € N/C
Net income 208 184 € 219 980 € 38 192 € 52 808 €
EBITDA N/C N/C 186 290 € N/C
Net margin N/C N/C 1.0% N/C

Revenue and income statement

In 2024, CELINE ET FREDERIC GUEGUEN generates positive net income of 208 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2024: 53 k€ -> 208 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

208 184 €

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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 374%. 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 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

373.876%

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

16.657%

Asset age ratio (2024) ?
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

71.6%

Solvency indicators evolution
CELINE ET FREDERIC GUEGUEN

Sector positioning

Debt ratio
373.88 2024
2022
2023
2024
Q1: 0.04
Med: 10.42
Q3: 56.48
Watch

In 2024, the debt ratio of CELINE ET FREDERIC GUEGUEN (373.88) 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
16.66% 2024
2022
2023
2024
Q1: 13.67%
Med: 41.22%
Q3: 65.81%
Average

In 2024, the financial autonomy of CELINE ET FREDERIC GUEGUEN (16.7%) 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
14.12 years 2022
2022
Q1: 0.0 years
Med: 0.01 years
Q3: 1.41 years
Watch

In 2022, the repayment capacity of CELINE ET FREDERIC GUEGUEN (14.12) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 245.04. 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

245.037

Liquidity indicators evolution
CELINE ET FREDERIC GUEGUEN

Sector positioning

Liquidity ratio
245.04 2024
2022
2023
2024
Q1: 142.45
Med: 245.99
Q3: 468.77
Average +23 pts over 3 years

In 2024, the liquidity ratio of CELINE ET FREDERIC GUEGUEN (245.04) 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
23.87x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.33x
Excellent

In 2022, the interest coverage of CELINE ET FREDERIC GUEGUEN (23.9x) 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.

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
CELINE ET FREDERIC GUEGUEN

Positioning of CELINE ET FREDERIC GUEGUEN in its sector

Comparison with sector Autres intermédiaires du commerce en denrées, boissons et tabac

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (49 transactions). This range of 131 171€ to 1 207 101€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
131k€ 498k€ 1207k€
498 334 € Range: 131 171€ - 1 207 101€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 49 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 (Autres intermédiaires du commerce en denrées, boissons et tabac)

Compare CELINE ET FREDERIC GUEGUEN with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en denrées, boissons et tabac

Frequently asked questions about CELINE ET FREDERIC GUEGUEN

What is the revenue of CELINE ET FREDERIC GUEGUEN ?

The revenue of CELINE ET FREDERIC GUEGUEN in 2022 is 4.0 M€.

Is CELINE ET FREDERIC GUEGUEN profitable?

Yes, CELINE ET FREDERIC GUEGUEN generated a net profit of 208 k€ in 2024.

Where is the headquarters of CELINE ET FREDERIC GUEGUEN ?

The headquarters of CELINE ET FREDERIC GUEGUEN is located in CHABLIS (89800), in the department Yonne.

Where to find the tax return of CELINE ET FREDERIC GUEGUEN ?

The tax return of CELINE ET FREDERIC GUEGUEN 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 CELINE ET FREDERIC GUEGUEN operate?

CELINE ET FREDERIC GUEGUEN operates in the sector Autres intermédiaires du commerce en denrées, boissons et tabac (NAF code 46.17B). See the 'Sector positioning' section above to compare the company with its competitors.