FERME DU GATINAIS : revenue, balance sheet and financial ratios

FERME DU GATINAIS is a French company founded 22 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail . Based in NARGIS (45210), this company of category ETI shows in 2025 a revenue of 3.5 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 - FERME DU GATINAIS (SIREN 449109024)
Indicator 2025 2024 2023 2022 2021 2020 2018 2017
Revenue 3 496 534 € N/C 2 565 343 € 4 476 839 € 3 716 971 € 4 336 652 € 1 546 302 € 1 588 847 €
Net income -200 307 € -4 171 € -63 473 € -594 250 € 144 390 € 10 204 € -274 280 € -228 988 €
EBITDA -143 850 € N/C 43 787 € -334 012 € 232 086 € 203 008 € -411 520 € -61 187 €
Net margin -5.7% N/C -2.5% -13.3% 3.9% 0.2% -17.7% -14.4%

Revenue and income statement

In 2025, FERME DU GATINAIS achieves revenue of 3.5 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +10.4%. After deducting consumption (1.8 M€), gross margin stands at 1.7 M€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -144 k€, representing -4.1% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -200 k€ (-5.7% of revenue), which will impact equity.

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

3 496 534 €

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

1 655 145 €

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

-143 850 €

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

-185 153 €

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

-200 307 €

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

-4.1%

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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 -1491%. 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 -5%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-1490.536%

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

-5.008%

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

-4.741%

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

-5.666

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

8.6%

Solvency indicators evolution
FERME DU GATINAIS

Sector positioning

Debt ratio
-1490.54 2025
2023
2024
2025
Q1: 6.47
Med: 45.92
Q3: 121.67
Excellent -7 pts over 3 years

In 2025, the debt ratio of FERME DU GATINAIS (-1490.54) 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
-5.01% 2025
2023
2024
2025
Q1: 19.72%
Med: 40.93%
Q3: 57.41%
Average

In 2025, the financial autonomy of FERME DU GATINAIS (-5.0%) 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
-5.67 years 2025
2023
2025
Q1: 0.0 years
Med: 2.08 years
Q3: 6.31 years
Excellent -51 pts over 2 years

In 2025, the repayment capacity of FERME DU GATINAIS (-5.67) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 223.15. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

223.146

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

-15.398

Liquidity indicators evolution
FERME DU GATINAIS

Sector positioning

Liquidity ratio
223.15 2025
2023
2024
2025
Q1: 130.13
Med: 212.59
Q3: 336.97
Good +33 pts over 3 years

In 2025, the liquidity ratio of FERME DU GATINAIS (223.15) 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.

Interest coverage
-15.4x 2025
2023
2025
Q1: 0.0x
Med: 13.85x
Q3: 38.47x
Average -50 pts over 2 years

In 2025, the interest coverage of FERME DU GATINAIS (-15.4x) 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: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 17 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 111 days of revenue, i.e. 1.1 M€ to permanently finance. Over 2017-2025, WCR increased by +2638%, 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

1 074 135 €

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

28 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

17 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

111 j

WCR and payment terms evolution
FERME DU GATINAIS

Positioning of FERME DU GATINAIS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Valuation estimate

Based on 94 transactions of similar company sales (all years), the value of FERME DU GATINAIS is estimated at 528 405 € (range 358 626€ - 606 647€). The price/revenue ratio is 0.15x (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
94 tx
358k€ 528k€ 606k€
528 405 € Range: 358 626€ - 606 647€
NAF 5 all-time

Valuation method used

Revenue Multiple
3 496 534 € × 0.15x = 528 405 €
Range: 358 626€ - 606 647€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 94 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 gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail )

Compare FERME DU GATINAIS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Frequently asked questions about FERME DU GATINAIS

What is the revenue of FERME DU GATINAIS ?

The revenue of FERME DU GATINAIS in 2025 is 3.5 M€.

Is FERME DU GATINAIS profitable?

FERME DU GATINAIS recorded a net loss in 2025.

Where is the headquarters of FERME DU GATINAIS ?

The headquarters of FERME DU GATINAIS is located in NARGIS (45210), in the department Loiret.

Where to find the tax return of FERME DU GATINAIS ?

The tax return of FERME DU GATINAIS 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 FERME DU GATINAIS operate?

FERME DU GATINAIS operates in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail (NAF code 46.21Z). See the 'Sector positioning' section above to compare the company with its competitors.