Employees: 12 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1991-04-01 (35 years)Status: ActiveBusiness sector: Commerce de détail de viandes et de produits à base de viande en magasin spécialiséLocation: PRIVAS (07000), Ardeche
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
GAUCHERAND DUMAS : revenue, balance sheet and financial ratios
GAUCHERAND DUMAS is a French company
founded 35 years ago,
specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé.
Based in PRIVAS (07000),
this company of category PME
shows in 2025 a net income positive of 469 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - GAUCHERAND DUMAS (SIREN 381765767)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net income
468 894 €
599 847 €
89 302 €
189 194 €
242 844 €
263 454 €
130 644 €
185 682 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2025, GAUCHERAND DUMAS generates positive net income of 469 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2025: 186 k€ -> 469 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
468 894 €
Loading income statement...
Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 61%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
61.354%
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
52.151%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
88.081
207.319
101.887
124.962
58.347
36.773
19.61
61.354
Financial autonomy
30.439
18.163
28.886
27.313
41.784
48.688
57.693
52.151
Repayment capacity
None
None
None
None
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
61.352025
2023
2024
2025
Q1: 4.64
Med: 26.36
Q3: 84.25
Average+11 pts over 3 years
In 2025, the debt ratio of GAUCHERAND DUMAS (61.35) 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
52.15%2025
2023
2024
2025
Q1: 21.61%
Med: 45.3%
Q3: 65.67%
Good
In 2025, the financial autonomy of GAUCHERAND DUMAS (52.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 499.84. 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
499.838
Liquidity indicators evolution GAUCHERAND DUMAS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
123.041
96.477
120.349
135.77
180.868
210.231
245.549
499.838
Interest coverage
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
499.842025
2023
2024
2025
Q1: 96.55
Med: 158.06
Q3: 278.05
Excellent+9 pts over 3 years
In 2025, the liquidity ratio of GAUCHERAND DUMAS (499.84) 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.
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: 114 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 204 days. Excellent situation: suppliers finance 90 days of the operating cycle (retail model).
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
0 €
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
114 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
204 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
0 j
WCR and payment terms evolution GAUCHERAND DUMAS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
Customer payment term (days)
0
0
0
0
0
0
0
114
Supplier payment term (days)
0
0
0
0
0
0
0
204
Positioning of GAUCHERAND DUMAS 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 GAUCHERAND DUMAS is estimated at
4 151 855 €
(range 1 268 968€ - 6 357 673€).
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 value2025
54 tx
1268k€4151k€6357k€
4 151 855 €Range: 1 268 968€ - 6 357 673€
NAF 5 année 2025
Valuation method used
Net Income Multiple
468 894 €
×
8.9x
=4 151 856 €
Range: 1 268 969€ - 6 357 674€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 GAUCHERAND DUMAS with other companies in the same sector:
The revenue of GAUCHERAND DUMAS is not publicly disclosed (confidential accounts filed with INPI).
Is GAUCHERAND DUMAS profitable?
Yes, GAUCHERAND DUMAS generated a net profit of 469 k€ in 2025.
Where is the headquarters of GAUCHERAND DUMAS ?
The headquarters of GAUCHERAND DUMAS is located in PRIVAS (07000), in the department Ardeche.
Where to find the tax return of GAUCHERAND DUMAS ?
The tax return of GAUCHERAND DUMAS 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 GAUCHERAND DUMAS operate?
GAUCHERAND DUMAS 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.
Item evolution
Rotate your phone to landscape mode to view the chart