SIREN : 325994234
ETABLISSEMENTS PAUL GRESARD is a French company founded 62 years ago, specialized in the sector Supermarchés. Based in MALBUISSON (25160), this company of category PME shows in 2025 a revenue of 4.9 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 4 879 156 € | 4 467 507 € | 4 610 840 € | 4 581 983 € | 4 052 202 € | 3 771 275 € | 3 670 210 € | 3 684 288 € | N/C | N/C |
| Net income | 117 085 € | -5 667 € | 141 431 € | -65 284 € | 395 657 € | 179 750 € | 187 846 € | 220 337 € | 235 870 € | 204 891 € |
| EBITDA | 312 652 € | 162 603 € | 290 987 € | 42 460 € | 114 717 € | 300 095 € | 253 669 € | 370 761 € | N/C | N/C |
| Net margin | 2.4% | -0.1% | 3.1% | -1.4% | 9.8% | 4.8% | 5.1% | 6.0% | N/C | N/C |
In 2025, ETABLISSEMENTS PAUL GRESARD achieves revenue of 4.9 M€. Revenue is growing positively over 10 years (CAGR: +4.1%). Vs 2024: +9%. After deducting consumption (3.1 M€), gross margin stands at 1.7 M€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 313 k€, representing 6.4% of revenue. Positive scissor effect: EBITDA margin improves by +2.8 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 117 k€, i.e. 2.4% of revenue. This profit can be retained or distributed to shareholders.
4 879 156 €
1 740 689 €
312 652 €
165 512 €
117 085 €
6.4%
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 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
151.133%
28.423%
5.043%
3.074
41.9%
In 2025, the debt ratio of ETABLISSEMENTS PAUL GRESARD (151.13) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2025, the financial autonomy of ETABLISSEMENTS PAUL GRESARD (28.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2025, the repayment capacity of ETABLISSEMENTS PAUL GRESARD (3.07) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 173.27. 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 8.4x. Operating income very largely covers interest expenses: high safety margin.
173.274
8.386
In 2025, the liquidity ratio of ETABLISSEMENTS PAUL GRESARD (173.27) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2025, the interest coverage of ETABLISSEMENTS PAUL GRESARD (8.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 25 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 25 days of revenue, i.e. 343 k€ to permanently finance.
343 493 €
8 j
32 j
25 j
25 j
Based on 270 transactions of similar company sales in 2025, the value of ETABLISSEMENTS PAUL GRESARD is estimated at 1 330 245 € (range 617 286€ - 2 311 622€). With an EBITDA of 312 652€, the sector multiple of 4.5x is applied. The price/revenue ratio is 0.33x (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.
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This estimate is based on the analysis of 270 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare ETABLISSEMENTS PAUL GRESARD with other companies in the same sector:
The revenue of ETABLISSEMENTS PAUL GRESARD in 2025 is 4.9 M€.
Yes, ETABLISSEMENTS PAUL GRESARD generated a net profit of 117 k€ in 2025.
The headquarters of ETABLISSEMENTS PAUL GRESARD is located in MALBUISSON (25160), in the department Doubs.
The tax return of ETABLISSEMENTS PAUL GRESARD 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).
ETABLISSEMENTS PAUL GRESARD operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.