ETABLISSEMENTS GUILLON : revenue, balance sheet and financial ratios

ETABLISSEMENTS GUILLON is a French company founded 54 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in LES ROCHES-DE-CONDRIEU (38370), this company of category PME shows in 2024 a revenue of 8.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ETABLISSEMENTS GUILLON (SIREN 723680419)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 7 995 429 € N/C 6 129 624 € 6 761 220 € 6 259 515 € 6 557 535 € 7 601 845 € 7 435 175 € 5 717 052 €
Net income 880 760 € 535 739 € 335 364 € 450 062 € 406 802 € 588 151 € 482 740 € 306 206 € 122 417 €
EBITDA 1 094 236 € N/C 249 091 € 575 964 € 651 645 € 958 163 € 683 107 € 559 799 € 216 205 €
Net margin 11.0% N/C 5.5% 6.7% 6.5% 9.0% 6.4% 4.1% 2.1%

Revenue and income statement

In 2024, ETABLISSEMENTS GUILLON achieves revenue of 8.0 M€. Revenue is growing positively over 9 years (CAGR: +4.3%). After deducting consumption (2.4 M€), gross margin stands at 5.6 M€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 13.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 881 k€, i.e. 11.0% 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

7 995 429 €

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

5 568 229 €

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

1 094 236 €

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

971 748 €

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

880 760 €

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

13.7%

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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 3%. 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 79%. 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 11.3% 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

2.686%

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

78.727%

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

11.272%

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

0.16

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

27.8%

Solvency indicators evolution
ETABLISSEMENTS GUILLON

Sector positioning

Debt ratio
2.69 2024
2022
2023
2024
Q1: 4.29
Med: 20.77
Q3: 53.87
Excellent

In 2024, the debt ratio of ETABLISSEMENTS GUILLON (2.69) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
78.73% 2024
2022
2023
2024
Q1: 20.15%
Med: 40.86%
Q3: 57.83%
Excellent

In 2024, the financial autonomy of ETABLISSEMENTS GUILLON (78.7%) 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
2024
Q1: 0.0 years
Med: 0.35 years
Q3: 1.56 years
Good -16 pts over 2 years

In 2024, the repayment capacity of ETABLISSEMENTS GUILLON (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 482.39. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

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

482.386

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

0.401

Liquidity indicators evolution
ETABLISSEMENTS GUILLON

Sector positioning

Liquidity ratio
482.39 2024
2022
2023
2024
Q1: 151.49
Med: 214.55
Q3: 315.38
Excellent

In 2024, the liquidity ratio of ETABLISSEMENTS GUILLON (482.39) 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
0.4x 2024
2022
2024
Q1: 0.0x
Med: 0.53x
Q3: 3.68x
Average -31 pts over 2 years

In 2024, the interest coverage of ETABLISSEMENTS GUILLON (0.4x) 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: 71 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. The gap of 35 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 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 69 days of revenue, i.e. 1.5 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

1 526 487 €

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

71 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

36 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

19 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

69 j

WCR and payment terms evolution
ETABLISSEMENTS GUILLON

Positioning of ETABLISSEMENTS GUILLON in its sector

Comparison with sector Travaux de menuiserie bois et PVC

Valuation estimate

Based on 51 transactions of similar company sales in 2024, the value of ETABLISSEMENTS GUILLON is estimated at 1 790 349 € (range 885 238€ - 2 911 326€). With an EBITDA of 1 094 236€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.14x (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 2024
51 tx
885k€ 1790k€ 2911k€
1 790 349 € Range: 885 238€ - 2 911 326€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 094 236 € × 1.6x
Estimation 1 697 399 €
938 956€ - 2 282 829€
Revenue Multiple 30%
7 995 429 € × 0.14x
Estimation 1 144 359 €
597 069€ - 1 351 970€
Net Income Multiple 20%
880 760 € × 3.4x
Estimation 2 991 711 €
1 183 198€ - 6 821 604€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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 (Travaux de menuiserie bois et PVC)

Compare ETABLISSEMENTS GUILLON with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie bois et PVC

Frequently asked questions about ETABLISSEMENTS GUILLON

What is the revenue of ETABLISSEMENTS GUILLON ?

The revenue of ETABLISSEMENTS GUILLON in 2024 is 8.0 M€.

Is ETABLISSEMENTS GUILLON profitable?

Yes, ETABLISSEMENTS GUILLON generated a net profit of 881 k€ in 2024.

Where is the headquarters of ETABLISSEMENTS GUILLON ?

The headquarters of ETABLISSEMENTS GUILLON is located in LES ROCHES-DE-CONDRIEU (38370), in the department Isere.

Where to find the tax return of ETABLISSEMENTS GUILLON ?

The tax return of ETABLISSEMENTS GUILLON 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 GUILLON operate?

ETABLISSEMENTS GUILLON operates in the sector Travaux de menuiserie bois et PVC (NAF code 43.32A). See the 'Sector positioning' section above to compare the company with its competitors.