ETABLISSEMENTS GUY CORMIER : revenue, balance sheet and financial ratios

ETABLISSEMENTS GUY CORMIER is a French company founded 38 years ago, specialized in the sector Commerce et réparation de motocycles. Based in COGNAC (16100), this company of category PME shows in 2025 a revenue of 244 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - ETABLISSEMENTS GUY CORMIER (SIREN 342649795)
Indicator 2025 2024 2023 2020 2019 2018 2017 2016
Revenue 243 504 € N/C N/C 159 310 € 137 758 € 139 148 € 119 125 € 128 893 €
Net income 1 916 € -920 € -7 656 € -16 900 € -12 766 € -210 € 2 038 € 29 062 €
EBITDA 1 841 € N/C N/C -19 591 € -13 424 € -1 300 € 1 899 € 12 199 €
Net margin 0.8% N/C N/C -10.6% -9.3% -0.2% 1.7% 22.5%

Revenue and income statement

In 2025, ETABLISSEMENTS GUY CORMIER achieves revenue of 244 k€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.3%. After deducting consumption (114 k€), gross margin stands at 130 k€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2 k€, representing 0.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 0.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

243 504 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

129 564 €

EBITDA (2025) ?
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

1 841 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-830 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 916 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.7%

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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 151%. 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 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

150.629%

Financial autonomy (2025) ?
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

21.04%

Cash flow / Revenue (2025) ?
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

1.82%

Repayment capacity (2025) ?
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

5.908

Asset age ratio (2025) ?
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

7.2%

Solvency indicators evolution
ETABLISSEMENTS GUY CORMIER

Sector positioning

Debt ratio
150.63 2025
2023
2024
2025
Q1: 6.46
Med: 26.62
Q3: 81.83
Watch

In 2025, the debt ratio of ETABLISSEMENTS GUY CORMIER (150.63) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
21.04% 2025
2023
2024
2025
Q1: 24.52%
Med: 46.26%
Q3: 63.99%
Watch -12 pts over 3 years

In 2025, the financial autonomy of ETABLISSEMENTS GUY CORMIER (21.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
5.91 years 2025
2025
Q1: 0.0 years
Med: 0.49 years
Q3: 4.39 years
Watch

In 2025, the repayment capacity of ETABLISSEMENTS GUY CORMIER (5.91) 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 165.28. 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 16.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

165.281

Interest coverage (2025) ?
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

16.458

Liquidity indicators evolution
ETABLISSEMENTS GUY CORMIER

Sector positioning

Liquidity ratio
165.28 2025
2023
2024
2025
Q1: 179.0
Med: 238.48
Q3: 385.79
Watch -11 pts over 3 years

In 2025, the liquidity ratio of ETABLISSEMENTS GUY CORMIER (165.28) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
16.46x 2025
2025
Q1: 0.0x
Med: 1.47x
Q3: 8.09x
Excellent

In 2025, the interest coverage of ETABLISSEMENTS GUY CORMIER (16.5x) 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: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 33 days of revenue, i.e. 22 k€ to permanently finance. Over 2016-2025, WCR increased by +241%, requiring additional financing.

Operating WCR (2025) ?
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

22 110 €

Customer credit (2025) ?
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

21 j

Supplier credit (2025) ?
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

31 j

Inventory turnover (2025) ?
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

26 j

WCR in days of revenue (2025) ?
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

33 j

WCR and payment terms evolution
ETABLISSEMENTS GUY CORMIER

Positioning of ETABLISSEMENTS GUY CORMIER in its sector

Comparison with sector Commerce et réparation de motocycles

Valuation estimate

Based on 137 transactions of similar company sales (all years), the value of ETABLISSEMENTS GUY CORMIER is estimated at 16 130 € (range 9 008€ - 28 296€). With an EBITDA of 1 841€, the sector multiple of 2.9x is applied. The price/revenue ratio is 0.17x (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 2025
137 transactions
9k€ 16k€ 28k€
16 130 € Range: 9 008€ - 28 296€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 841 € × 2.9x
Estimation 5 409 €
2 531€ - 12 382€
Revenue Multiple 30%
243 504 € × 0.17x
Estimation 41 464 €
23 848€ - 65 090€
Net Income Multiple 20%
1 916 € × 2.6x
Estimation 4 931 €
2 943€ - 12 894€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 137 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 et réparation de motocycles)

Compare ETABLISSEMENTS GUY CORMIER with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce et réparation de motocycles

Frequently asked questions about ETABLISSEMENTS GUY CORMIER

What is the revenue of ETABLISSEMENTS GUY CORMIER ?

The revenue of ETABLISSEMENTS GUY CORMIER in 2025 is 244 k€.

Is ETABLISSEMENTS GUY CORMIER profitable?

Yes, ETABLISSEMENTS GUY CORMIER generated a net profit of 2 k€ in 2025.

Where is the headquarters of ETABLISSEMENTS GUY CORMIER ?

The headquarters of ETABLISSEMENTS GUY CORMIER is located in COGNAC (16100), in the department Charente.

Where to find the tax return of ETABLISSEMENTS GUY CORMIER ?

The tax return of ETABLISSEMENTS GUY CORMIER 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 GUY CORMIER operate?

ETABLISSEMENTS GUY CORMIER operates in the sector Commerce et réparation de motocycles (NAF code 45.40Z). See the 'Sector positioning' section above to compare the company with its competitors.