EURL AU PANIER GERVAISIEN : revenue, balance sheet and financial ratios

EURL AU PANIER GERVAISIEN is a French company founded 13 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in CLEON D'ANDRAN (26450), this company of category PME shows in 2025 a revenue of 259 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 - EURL AU PANIER GERVAISIEN (SIREN 751018383)
Indicator 2025 2024 2020
Revenue 259 062 € 270 787 € 268 175 €
Net income 8 702 € 6 645 € 21 150 €
EBITDA 12 095 € 16 389 € 38 947 €
Net margin 3.4% 2.5% 7.9%

Revenue and income statement

In 2025, EURL AU PANIER GERVAISIEN achieves revenue of 259 k€. Activity remains stable over the period (CAGR: -0.7%). Slight decline of -4% vs 2024. After deducting consumption (135 k€), gross margin stands at 124 k€, i.e. a rate of 48%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 4.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 3.4% 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

259 062 €

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

123 754 €

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

12 095 €

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

3 166 €

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

8 702 €

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

4.7%

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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 184%. 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 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.1% 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

183.705%

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

31.571%

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

4.079%

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

7.452

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

10.3%

Solvency indicators evolution
EURL AU PANIER GERVAISIEN

Sector positioning

Debt ratio
183.71 2025
2020
2024
2025
Q1: 4.64
Med: 26.36
Q3: 84.25
Average

In 2025, the debt ratio of EURL AU PANIER GERVAISIEN (183.71) 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
31.57% 2025
2020
2024
2025
Q1: 21.61%
Med: 45.3%
Q3: 65.67%
Average +9 pts over 3 years

In 2025, the financial autonomy of EURL AU PANIER GERVAISIEN (31.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
7.45 years 2025
2020
2024
2025
Q1: 0.0 years
Med: 0.51 years
Q3: 1.83 years
Watch

In 2025, the repayment capacity of EURL AU PANIER GERVAISIEN (7.45) 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 279.22. 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 (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

279.222

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

0.413

Liquidity indicators evolution
EURL AU PANIER GERVAISIEN

Sector positioning

Liquidity ratio
279.22 2025
2020
2024
2025
Q1: 96.55
Med: 158.06
Q3: 278.05
Excellent +12 pts over 3 years

In 2025, the liquidity ratio of EURL AU PANIER GERVAISIEN (279.22) 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
0.41x 2025
2020
2024
2025
Q1: 0.0x
Med: 1.23x
Q3: 4.93x
Average -26 pts over 3 years

In 2025, the interest coverage of EURL AU PANIER GERVAISIEN (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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 23 days of revenue, i.e. 17 k€ to permanently finance. Over 2020-2025, WCR increased by +63%, 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

16 590 €

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

0 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

13 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

23 j

WCR and payment terms evolution
EURL AU PANIER GERVAISIEN

Positioning of EURL AU PANIER GERVAISIEN in its sector

Comparison with sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Valuation estimate

Based on 54 transactions of similar company sales in 2025, the value of EURL AU PANIER GERVAISIEN is estimated at 74 836 € (range 30 042€ - 143 336€). With an EBITDA of 12 095€, the sector multiple of 5.0x 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 2025
54 tx
30k€ 74k€ 143k€
74 836 € Range: 30 042€ - 143 336€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
12 095 € × 5.0x
Estimation 60 835 €
21 853€ - 124 224€
Revenue Multiple 30%
259 062 € × 0.37x
Estimation 96 695 €
48 021€ - 192 088€
Net Income Multiple 20%
8 702 € × 8.9x
Estimation 77 052 €
23 550€ - 117 989€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 de détail de viandes et de produits à base de viande en magasin spécialisé)

Compare EURL AU PANIER GERVAISIEN with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Frequently asked questions about EURL AU PANIER GERVAISIEN

What is the revenue of EURL AU PANIER GERVAISIEN ?

The revenue of EURL AU PANIER GERVAISIEN in 2025 is 259 k€.

Is EURL AU PANIER GERVAISIEN profitable?

Yes, EURL AU PANIER GERVAISIEN generated a net profit of 9 k€ in 2025.

Where is the headquarters of EURL AU PANIER GERVAISIEN ?

The headquarters of EURL AU PANIER GERVAISIEN is located in CLEON D'ANDRAN (26450), in the department Drome.

Where to find the tax return of EURL AU PANIER GERVAISIEN ?

The tax return of EURL AU PANIER GERVAISIEN 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 EURL AU PANIER GERVAISIEN operate?

EURL AU PANIER GERVAISIEN operates in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé (NAF code 47.22Z). See the 'Sector positioning' section above to compare the company with its competitors.