GARNIER : revenue, balance sheet and financial ratios

GARNIER is a French company founded 17 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in CARQUEFOU (44470), this company of category PME shows in 2025 a revenue of 1.6 M€. 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 - GARNIER (SIREN 505340406)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 1 601 074 € 1 567 828 € N/C N/C N/C N/C N/C N/C N/C
Net income 214 562 € 158 014 € 11 142 € 19 255 € 50 316 € 56 688 € 1 502 € 2 140 € 2 338 €
EBITDA 275 875 € 177 377 € N/C N/C N/C N/C N/C N/C N/C
Net margin 13.4% 10.1% N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

En 2025, GARNIER alcanza unos ingresos de 1.6 M€. Los ingresos crecen positivamente durante 9 años (TCAC: +2.1%). Vs 2024: +2%. Tras deducir el consumo (777 k€), el margen bruto se sitúa en 824 k€, es decir, una tasa del 51%. El EBITDA alcanza 276 k€, representando el 17.2% de los ingresos. Efecto tijera positivo: el margen EBITDA mejora en +5.9 puntos. Este alto margen EBITDA proporciona una fuerte capacidad de autofinanciación. El resultado neto asciende a 215 k€, es decir, el 13.4% de los ingresos.

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

1 601 074 €

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

823 987 €

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

275 875 €

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

265 017 €

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

214 562 €

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

17.2%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 14%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 63%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios. La capacidad de reembolso indica que se necesitarían 0.4 años de flujo de caja. Este corto período demuestra una excelente sostenibilidad de la deuda. El flujo de caja representa el 14.2% de los ingresos. Este alto nivel proporciona una fuerte capacidad de autofinanciación.

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

14.318%

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

62.513%

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

14.178%

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

0.36

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

48.8%

Solvency indicators evolution
GARNIER

Sector positioning

Ratio de endeudamiento
14.32 2025
2023
2024
2025
Q1: 4.64
Med: 26.36
Q3: 84.25
Bueno +11 pts over 3 years

En 2025, el ratio de endeudamiento de GARNIER (14.32) se sitúa por debajo de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Esta posición controlada refleja una gestión prudente.

Autonomía financiera
62.51% 2025
2023
2024
2025
Q1: 21.61%
Med: 45.3%
Q3: 65.67%
Bueno

En 2025, el autonomía financiera de GARNIER (62.5%) se sitúa por encima de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Esta posición cómoda ofrece un margen de seguridad apreciable.

Capacidad de reembolso
0.36 ans 2025
2024
2025
Q1: 0.0 ans
Med: 0.51 ans
Q3: 1.83 ans
Bueno +18 pts over 2 years

En 2025, el capacidad de reembolso de GARNIER (0.4 an) se sitúa por debajo de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Esta posición controlada refleja una gestión prudente.

Liquidity ratios

El ratio de liquidez se sitúa en 169.62. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 0.2x. Peligro: el resultado de explotación no cubre los gastos financieros.

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

169.616

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

0.207

Liquidity indicators evolution
GARNIER

Sector positioning

Ratio de liquidez
169.62 2025
2023
2024
2025
Q1: 96.55
Med: 158.06
Q3: 278.05
Bueno +9 pts over 3 years

En 2025, el ratio de liquidez de GARNIER (169.62) se sitúa por encima de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Esta posición cómoda ofrece un margen de seguridad apreciable.

Cobertura de intereses
0.21x 2025
2024
2025
Q1: 0.0x
Med: 1.23x
Q3: 4.93x
Average

En 2025, el cobertura de intereses de GARNIER (0.2x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 1 días. Plazo proveedores: 33 días. Excelente situación: los proveedores financian 32 días del ciclo operativo. La rotación de existencias es de 3 días. Rotación rápida, señal de buena gestión de existencias. El FM representa 29 días de ingresos.

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

129 479 €

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

1 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

33 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

3 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

29 j

WCR and payment terms evolution
GARNIER

Positioning of GARNIER 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 GARNIER is estimated at 1 253 049 € (range 454 386€ - 2 354 701€). With an EBITDA of 275 875€, 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
454k€ 1253k€ 2354k€
1 253 049 € Range: 454 386€ - 2 354 701€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
275 875 € × 5.0x
Estimation 1 387 597 €
498 436€ - 2 833 421€
Revenue Multiple 30%
1 601 074 € × 0.37x
Estimation 597 600 €
296 782€ - 1 187 158€
Net Income Multiple 20%
214 562 € × 8.9x
Estimation 1 899 855 €
580 670€ - 2 909 219€

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 GARNIER 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 GARNIER

What is the revenue of GARNIER ?

The revenue of GARNIER in 2025 is 1.6 M€.

Is GARNIER profitable?

Yes, GARNIER generated a net profit of 215 k€ in 2025.

Where is the headquarters of GARNIER ?

The headquarters of GARNIER is located in CARQUEFOU (44470), in the department Loire-Atlantique.

Where to find the tax return of GARNIER ?

The tax return of GARNIER 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 GARNIER operate?

GARNIER 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.