ENTREPRISE UNIPERSONNELLE A RESPONSABILITE LIMITEE GANDON FRANCIS ET PAR ABREVIATION E.U.R.L. GANDON FRANCIS : revenue, balance sheet and financial ratios

ENTREPRISE UNIPERSONNELLE A RESPONSABILITE LIMITEE GANDON FRANCIS ET PAR ABREVIATION E.U.R.L. GANDON FRANCIS is a French company founded 8 years ago, specialized in the sector Activités de soutien aux cultures. Based in LAON (02000), this company of category PME shows in 2020 a revenue of 29 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 - ENTREPRISE UNIPERSONNELLE A RESPONSABILITE LIMITEE GANDON FRANCIS ET PAR ABREVIATION E.U.R.L. GANDON FRANCIS (SIREN 831696117)
Indicator 2020 2019 2018 2017
Revenue 28 801 € 39 356 € 29 563 € 3 865 €
Net income -7 887 € -10 122 € -29 651 € -4 876 €
EBITDA 17 379 € 24 335 € 17 805 € 1 191 €
Net margin -27.4% -25.7% -100.3% -126.2%

Revenue and income statement

In 2020, ENTREPRISE UNIPERSONNELLE A RESPONSABILITE LIMITEE GANDON FRANCIS ET PAR ABREVIATION E.U.R.L. GANDON FRANCIS achieves revenue of 29 k€. Over the period 2017-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +95.3%. Significant drop of -27% vs 2019. After deducting consumption (0 €), gross margin stands at 29 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 17 k€, representing 60.3% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -8 k€ (-27.4% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

28 801 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

28 801 €

EBITDA (2020) ?
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

17 379 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-5 534 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-7 887 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

60.3%

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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 216%. 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 63%. 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 4.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 52.2% 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 (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

215.768%

Financial autonomy (2020) ?
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

63.466%

Cash flow / Revenue (2020) ?
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

52.168%

Repayment capacity (2020) ?
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

4.515

Asset age ratio (2020) ?
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

57.7%

Solvency indicators evolution
ENTREPRISE UNIPERSONNELLE A RESPONSABILITE LIMITEE GANDON FRANCIS ET PAR ABREVIATION E.U.R.L. GANDON FRANCIS

Sector positioning

Debt ratio
215.77 2020
2018
2019
2020
Q1: 29.53
Med: 153.27
Q3: 462.4
Average -20 pts over 3 years

In 2020, the debt ratio of ENTREPRISE UNIPERSONNELLE... (215.77) 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
63.47% 2020
2018
2019
2020
Q1: 11.9%
Med: 29.79%
Q3: 57.04%
Excellent

In 2020, the financial autonomy of ENTREPRISE UNIPERSONNELLE... (63.5%) 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
4.51 years 2020
2018
2019
2020
Q1: 0.26 years
Med: 2.36 years
Q3: 4.58 years
Average +49 pts over 3 years

In 2020, the repayment capacity of ENTREPRISE UNIPERSONNELLE... (4.51) 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 167.76. 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 2.0x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2020) ?
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

167.756

Interest coverage (2020) ?
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

1.951

Liquidity indicators evolution
ENTREPRISE UNIPERSONNELLE A RESPONSABILITE LIMITEE GANDON FRANCIS ET PAR ABREVIATION E.U.R.L. GANDON FRANCIS

Sector positioning

Liquidity ratio
167.76 2020
2018
2019
2020
Q1: 103.98
Med: 186.71
Q3: 348.72
Average +20 pts over 3 years

In 2020, the liquidity ratio of ENTREPRISE UNIPERSONNELLE... (167.76) 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
1.95x 2020
2018
2019
2020
Q1: 0.18x
Med: 2.51x
Q3: 5.3x
Average

In 2020, the interest coverage of ENTREPRISE UNIPERSONNELLE... (1.9x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. Excellent situation: suppliers finance 51 days of the operating cycle (retail model). Overall, WCR represents 62 days of revenue, i.e. 5 k€ to permanently finance. Over 2017-2020, WCR increased by +104%, requiring additional financing.

Operating WCR (2020) ?
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

4 972 €

Customer credit (2020) ?
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 (2020) ?
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

51 j

Inventory turnover (2020) ?
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 (2020) ?
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

62 j

WCR and payment terms evolution
ENTREPRISE UNIPERSONNELLE A RESPONSABILITE LIMITEE GANDON FRANCIS ET PAR ABREVIATION E.U.R.L. GANDON FRANCIS

Positioning of ENTREPRISE UNIPERSONNELLE A RESPONSABILITE LIMITEE GANDON FRANCIS ET PAR ABREVIATION E.U.R.L. GANDON FRANCIS in its sector

Comparison with sector Activités de soutien aux cultures

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of ENTREPRISE UNIPERSONNELLE A RESPONSABILITE LIMITEE GANDON FRANCIS ET PAR ABREVIATION E.U.R.L. GANDON FRANCIS is estimated at 33 692 € (range 12 345€ - 53 859€). With an EBITDA of 17 379€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.37x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2020
50 tx
12k€ 33k€ 53k€
33 692 € Range: 12 345€ - 53 859€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
17 379 € × 2.7x
Estimation 47 568 €
17 705€ - 74 460€
Revenue Multiple 30%
28 801 € × 0.37x
Estimation 10 567 €
3 413€ - 19 524€
How is this estimate calculated?

This estimate is based on the analysis of 50 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 de soutien aux cultures)

Compare ENTREPRISE UNIPERSONNELLE A RESPONSABILITE LIMITEE GANDON FRANCIS ET PAR ABREVIATION E.U.R.L. GANDON FRANCIS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de soutien aux cultures

Frequently asked questions about ENTREPRISE UNIPERSONNELLE A RESPONSABILITE LIMITEE GANDON FRANCIS ET PAR ABREVIATION E.U.R.L. GANDON FRANCIS

What is the revenue of ENTREPRISE UNIPERSONNELLE A RESPONSABILITE LIMITEE GANDON FRANCIS ET PAR ABREVIATION E.U.R.L. GANDON FRANCIS ?

The revenue of ENTREPRISE UNIPERSONNELLE A RESPONSABILITE LIMITEE GANDON FRANCIS ET PAR ABREVIATION E.U.R.L. GANDON FRANCIS in 2020 is 29 k€.

Is ENTREPRISE UNIPERSONNELLE A RESPONSABILITE LIMITEE GANDON FRANCIS ET PAR ABREVIATION E.U.R.L. GANDON FRANCIS profitable?

ENTREPRISE UNIPERSONNELLE A RESPONSABILITE LIMITEE GANDON FRANCIS ET PAR ABREVIATION E.U.R.L. GANDON FRANCIS recorded a net loss in 2020.

Where is the headquarters of ENTREPRISE UNIPERSONNELLE A RESPONSABILITE LIMITEE GANDON FRANCIS ET PAR ABREVIATION E.U.R.L. GANDON FRANCIS ?

The headquarters of ENTREPRISE UNIPERSONNELLE A RESPONSABILITE LIMITEE GANDON FRANCIS ET PAR ABREVIATION E.U.R.L. GANDON FRANCIS is located in LAON (02000), in the department Aisne.

Where to find the tax return of ENTREPRISE UNIPERSONNELLE A RESPONSABILITE LIMITEE GANDON FRANCIS ET PAR ABREVIATION E.U.R.L. GANDON FRANCIS ?

The tax return of ENTREPRISE UNIPERSONNELLE A RESPONSABILITE LIMITEE GANDON FRANCIS ET PAR ABREVIATION E.U.R.L. GANDON FRANCIS 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 ENTREPRISE UNIPERSONNELLE A RESPONSABILITE LIMITEE GANDON FRANCIS ET PAR ABREVIATION E.U.R.L. GANDON FRANCIS operate?

ENTREPRISE UNIPERSONNELLE A RESPONSABILITE LIMITEE GANDON FRANCIS ET PAR ABREVIATION E.U.R.L. GANDON FRANCIS operates in the sector Activités de soutien aux cultures (NAF code 01.61Z). See the 'Sector positioning' section above to compare the company with its competitors.