DROGUERIE-QUINCAILLERIE GAUME ET FILS : revenue, balance sheet and financial ratios

DROGUERIE-QUINCAILLERIE GAUME ET FILS is a French company founded 69 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in GENNES-VAL-DE-LOIRE (49350), this company of category PME shows in 2024 a revenue of 113 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 - DROGUERIE-QUINCAILLERIE GAUME ET FILS (SIREN 555750181)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 113 143 € 80 214 € 77 103 € 76 469 € 75 779 € 73 775 € 70 877 € 70 073 € N/C
Net income 68 682 € 59 759 € 54 451 € 53 899 € 52 634 € 50 546 € 42 200 € 41 469 € 40 886 €
EBITDA 98 390 € 69 471 € 66 805 € 66 367 € 64 116 € 62 227 € 59 331 € 59 359 € N/C
Net margin 60.7% 74.5% 70.6% 70.5% 69.5% 68.5% 59.5% 59.2% N/C

Revenue and income statement

In 2024, DROGUERIE-QUINCAILLERIE GAUME ET FILS achieves revenue of 113 k€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.1%. Vs 2023, growth of +41% (80 k€ -> 113 k€). After deducting consumption (0 €), gross margin stands at 113 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 98 k€, representing 87.0% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 69 k€, i.e. 60.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

113 143 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

113 143 €

EBITDA (2024) ?
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

98 390 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

98 382 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

68 682 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

87.0%

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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 8%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 91%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 81.3% 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 (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

8.105%

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

91.06%

Cash flow / Revenue (2024) ?
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

81.325%

Repayment capacity (2024) ?
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

0.164

Solvency indicators evolution
DROGUERIE-QUINCAILLERIE GAUME ET FILS

Sector positioning

Debt ratio
8.11 2024
2022
2023
2024
Q1: -20.62
Med: 5.98
Q3: 146.83
Average

In 2024, the debt ratio of DROGUERIE-QUINCAILLERIE G... (8.11) 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
91.06% 2024
2022
2023
2024
Q1: 0.04%
Med: 27.47%
Q3: 73.82%
Excellent

In 2024, the financial autonomy of DROGUERIE-QUINCAILLERIE G... (91.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.16 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.65 years
Q3: 10.57 years
Good

In 2024, the repayment capacity of DROGUERIE-QUINCAILLERIE G... (0.16) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 6408.74. 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 23.7x. Operating income very largely covers interest expenses: high safety margin.

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

6408.737

Interest coverage (2024) ?
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

23.713

Liquidity indicators evolution
DROGUERIE-QUINCAILLERIE GAUME ET FILS

Sector positioning

Liquidity ratio
6408.74 2024
2022
2023
2024
Q1: 83.33
Med: 307.99
Q3: 1318.25
Excellent

In 2024, the liquidity ratio of DROGUERIE-QUINCAILLERIE G... (6408.74) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
23.71x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.04x
Excellent +50 pts over 3 years

In 2024, the interest coverage of DROGUERIE-QUINCAILLERIE G... (23.7x) 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 166 days. Excellent situation: suppliers finance 166 days of the operating cycle (retail model). WCR is negative (-177 days): operations structurally generate cash.

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

-55 541 €

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

166 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 in days of revenue (2024) ?
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

-177 j

WCR and payment terms evolution
DROGUERIE-QUINCAILLERIE GAUME ET FILS

Positioning of DROGUERIE-QUINCAILLERIE GAUME ET FILS in its sector

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

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of DROGUERIE-QUINCAILLERIE GAUME ET FILS is estimated at 396 467 € (range 111 528€ - 712 588€). With an EBITDA of 98 390€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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 2024
169 transactions
111k€ 396k€ 712k€
396 467 € Range: 111 528€ - 712 588€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
98 390 € × 5.6x
Estimation 550 967 €
145 845€ - 983 408€
Revenue Multiple 30%
113 143 € × 0.81x
Estimation 91 264 €
34 875€ - 170 186€
Net Income Multiple 20%
68 682 € × 6.8x
Estimation 468 022 €
140 719€ - 849 145€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 DROGUERIE-QUINCAILLERIE GAUME ET FILS 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 DROGUERIE-QUINCAILLERIE GAUME ET FILS

What is the revenue of DROGUERIE-QUINCAILLERIE GAUME ET FILS ?

The revenue of DROGUERIE-QUINCAILLERIE GAUME ET FILS in 2024 is 113 k€.

Is DROGUERIE-QUINCAILLERIE GAUME ET FILS profitable?

Yes, DROGUERIE-QUINCAILLERIE GAUME ET FILS generated a net profit of 69 k€ in 2024.

Where is the headquarters of DROGUERIE-QUINCAILLERIE GAUME ET FILS ?

The headquarters of DROGUERIE-QUINCAILLERIE GAUME ET FILS is located in GENNES-VAL-DE-LOIRE (49350), in the department Maine-et-Loire.

Where to find the tax return of DROGUERIE-QUINCAILLERIE GAUME ET FILS ?

The tax return of DROGUERIE-QUINCAILLERIE GAUME ET FILS 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 DROGUERIE-QUINCAILLERIE GAUME ET FILS operate?

DROGUERIE-QUINCAILLERIE GAUME ET FILS 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.