ETABLISSEMENTS GONTHIEZ FRERES : revenue, balance sheet and financial ratios

ETABLISSEMENTS GONTHIEZ FRERES is a French company founded 68 years ago, specialized in the sector Fabrication d’articles de bijouterie fantaisie et articles similaires. Based in CORBIE (80800), this company of category GE shows in 2024 a revenue of 4.6 M€. 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 - ETABLISSEMENTS GONTHIEZ FRERES (SIREN 581720976)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 4 592 837 € 8 358 740 € N/C 5 591 966 € 4 237 856 € 5 570 857 € N/C
Net income -53 416 € 128 397 € 461 029 € 155 239 € -170 218 € 59 494 € 132 856 €
EBITDA -336 976 € 358 634 € N/C 245 241 € -188 497 € 296 242 € N/C
Net margin -1.2% 1.5% N/C 2.8% -4.0% 1.1% N/C

Revenue and income statement

In 2024, ETABLISSEMENTS GONTHIEZ FRERES achieves revenue of 4.6 M€. Activity remains stable over the period (CAGR: -3.8%). Significant drop of -45% vs 2023. After deducting consumption (1.2 M€), gross margin stands at 3.4 M€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -337 k€, representing -7.3% of revenue. Warning negative scissor effect: despite revenue change (-45%), EBITDA varies by -194%, reducing margin by 11.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -53 k€ (-1.2% of revenue), which will impact equity.

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

4 592 837 €

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

3 381 996 €

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

-336 976 €

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

-532 987 €

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

-53 416 €

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

-7.3%

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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 16%. 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 77%. 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 5.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

16.02%

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

77.035%

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

3.093%

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

5.498

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

15.9%

Solvency indicators evolution
ETABLISSEMENTS GONTHIEZ FRERES

Sector positioning

Debt ratio
16.02 2024
2022
2023
2024
Q1: 0.0
Med: 5.4
Q3: 33.87
Average +26 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENTS GONTHIEZ F... (16.02) 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
77.03% 2024
2022
2023
2024
Q1: 1.74%
Med: 22.64%
Q3: 63.16%
Excellent +8 pts over 3 years

In 2024, the financial autonomy of ETABLISSEMENTS GONTHIEZ F... (77.0%) 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
5.5 years 2024
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.4 years
Watch +36 pts over 2 years

In 2024, the repayment capacity of ETABLISSEMENTS GONTHIEZ F... (5.50) 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 923.20. 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

923.204

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

-19.018

Liquidity indicators evolution
ETABLISSEMENTS GONTHIEZ FRERES

Sector positioning

Liquidity ratio
923.2 2024
2022
2023
2024
Q1: 129.19
Med: 216.74
Q3: 479.55
Excellent

In 2024, the liquidity ratio of ETABLISSEMENTS GONTHIEZ F... (923.20) 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
-19.02x 2024
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.34x
Watch -58 pts over 2 years

In 2024, the interest coverage of ETABLISSEMENTS GONTHIEZ F... (-19.0x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 75 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. The gap of 57 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 335 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 374 days of revenue, i.e. 4.8 M€ to permanently finance.

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

4 777 423 €

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

75 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

18 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

335 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

374 j

WCR and payment terms evolution
ETABLISSEMENTS GONTHIEZ FRERES

Positioning of ETABLISSEMENTS GONTHIEZ FRERES in its sector

Comparison with sector Fabrication d’articles de bijouterie fantaisie et articles similaires

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of ETABLISSEMENTS GONTHIEZ FRERES is estimated at 1 081 504 € (range 518 399€ - 1 956 846€). The price/revenue ratio is 0.24x (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.

Estimated enterprise value 2024
101 transactions
518k€ 1081k€ 1956k€
1 081 504 € Range: 518 399€ - 1 956 846€
Section all-time Aggregated at NAF section level

Valuation method used

Revenue Multiple
4 592 837 € × 0.24x = 1 081 505 €
Range: 518 399€ - 1 956 847€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 101 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 (Fabrication d’articles de bijouterie fantaisie et articles similaires)

Compare ETABLISSEMENTS GONTHIEZ FRERES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d’articles de bijouterie fantaisie et articles similaires

Frequently asked questions about ETABLISSEMENTS GONTHIEZ FRERES

What is the revenue of ETABLISSEMENTS GONTHIEZ FRERES ?

The revenue of ETABLISSEMENTS GONTHIEZ FRERES in 2024 is 4.6 M€.

Is ETABLISSEMENTS GONTHIEZ FRERES profitable?

ETABLISSEMENTS GONTHIEZ FRERES recorded a net loss in 2024.

Where is the headquarters of ETABLISSEMENTS GONTHIEZ FRERES ?

The headquarters of ETABLISSEMENTS GONTHIEZ FRERES is located in CORBIE (80800), in the department Somme.

Where to find the tax return of ETABLISSEMENTS GONTHIEZ FRERES ?

The tax return of ETABLISSEMENTS GONTHIEZ FRERES 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 ETABLISSEMENTS GONTHIEZ FRERES operate?

ETABLISSEMENTS GONTHIEZ FRERES operates in the sector Fabrication d’articles de bijouterie fantaisie et articles similaires (NAF code 32.13Z). See the 'Sector positioning' section above to compare the company with its competitors.