Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2003-05-01 (23 years)Status: ActiveBusiness sector: Commerce de détail de meublesLocation: LYON (69006), Rhone
CM GAUDIN : revenue, balance sheet and financial ratios
CM GAUDIN is a French company
founded 23 years ago,
specialized in the sector Commerce de détail de meubles.
Based in LYON (69006),
this company of category PME
shows in 2019 a revenue of 818 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2023, CM GAUDIN generates positive net income of 68 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2023)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
68 405 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 43%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2023)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
43.278%
Financial autonomy (2023)
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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
42.887%
Asset age ratio (2023)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Debt ratio
0.0
587.278
143.597
141.08
142.056
121.784
72.292
43.278
Financial autonomy
17.252
7.028
25.695
21.73
24.475
28.367
32.095
42.887
Repayment capacity
0.0
-5.269
1.353
17.767
None
None
None
None
Cash flow / Revenue
-2.266%
-3.861%
11.219%
1.132%
None%
None%
None%
None%
Sector positioning
Debt ratio
43.282023
2021
2022
2023
Q1: 2.12
Med: 29.27
Q3: 93.95
Average-19 pts over 3 years
In 2023, the debt ratio of CM GAUDIN (43.28) 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
42.89%2023
2021
2022
2023
Q1: 12.04%
Med: 28.81%
Q3: 48.02%
Good+17 pts over 3 years
In 2023, the financial autonomy of CM GAUDIN (42.9%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 124.84. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2023)
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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
124.845
Liquidity indicators evolution CM GAUDIN
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Liquidity ratio
103.641
70.038
102.722
86.917
117.2
131.951
107.752
124.845
Interest coverage
-9.136
-8.536
-1714.618
59.298
None
None
None
None
Sector positioning
Liquidity ratio
124.842023
2021
2022
2023
Q1: 117.16
Med: 164.9
Q3: 258.07
Average
In 2023, the liquidity ratio of CM GAUDIN (124.84) 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.
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 (2023)
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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 (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
0 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
0 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 and payment terms evolution CM GAUDIN
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Operating WCR
123 894 €
58 201 €
95 823 €
51 511 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
51
43
36
75
0
0
0
0
Customer payment term (days)
5
12
12
15
0
0
0
0
Supplier payment term (days)
43
59
33
47
0
0
0
0
Positioning of CM GAUDIN in its sector
Comparison with sector Commerce de détail de meubles
Valuation estimate
Based on 55 transactions of similar company sales
in 2023,
the value of CM GAUDIN is estimated at
200 142 €
(range 77 793€ - 511 135€).
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. Medium reliability: estimate to be confirmed with in-depth analysis.
Estimated enterprise value2023
55 tx
77k€200k€511k€
200 142 €Range: 77 793€ - 511 135€
NAF 5 année 2023
Valuation method used
Net Income Multiple
68 405 €
×
2.9x
=200 143 €
Range: 77 793€ - 511 135€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 55 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 (Commerce de détail de meubles)
Compare CM GAUDIN with other companies in the same sector:
Yes, CM GAUDIN generated a net profit of 68 k€ in 2023.
Where is the headquarters of CM GAUDIN ?
The headquarters of CM GAUDIN is located in LYON (69006), in the department Rhone.
Where to find the tax return of CM GAUDIN ?
The tax return of CM GAUDIN 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 CM GAUDIN operate?
CM GAUDIN operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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