GAUTHIER BERNARD ET FILS : revenue, balance sheet and financial ratios

GAUTHIER BERNARD ET FILS is a French company founded 26 years ago, specialized in the sector Réparation de machines et équipements mécaniques. Based in ISSIGEAC (24560), this company of category PME shows in 2017 a revenue of 676 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 - GAUTHIER BERNARD ET FILS (SIREN 429396336)
Indicator 2025 2023 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C 675 590 € 625 184 €
Net income 30 441 € 39 567 € 38 765 € 23 174 € 38 025 € 39 381 € 38 858 € 37 088 €
EBITDA N/C N/C N/C N/C N/C N/C 39 013 € 48 615 €
Net margin N/C N/C N/C N/C N/C N/C 5.8% 5.9%

Revenue and income statement

In 2025, GAUTHIER BERNARD ET FILS generates positive net income of 30 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 37 k€ -> 30 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

30 441 €

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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 27%. 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 56%. 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

26.562%

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

55.52%

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

14.2%

Solvency indicators evolution
GAUTHIER BERNARD ET FILS

Sector positioning

Debt ratio
26.56 2025
2021
2023
2025
Q1: 5.66
Med: 17.56
Q3: 43.41
Average +27 pts over 3 years

In 2025, the debt ratio of GAUTHIER BERNARD ET FILS (26.56) 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
55.52% 2025
2021
2023
2025
Q1: 30.26%
Med: 50.96%
Q3: 65.38%
Good -17 pts over 3 years

In 2025, the financial autonomy of GAUTHIER BERNARD ET FILS (55.5%) 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 289.41. 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

289.407

Liquidity indicators evolution
GAUTHIER BERNARD ET FILS

Sector positioning

Liquidity ratio
289.41 2025
2021
2023
2025
Q1: 184.78
Med: 260.76
Q3: 377.5
Good -8 pts over 3 years

In 2025, the liquidity ratio of GAUTHIER BERNARD ET FILS (289.41) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

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

0 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
GAUTHIER BERNARD ET FILS

Positioning of GAUTHIER BERNARD ET FILS in its sector

Comparison with sector Réparation de machines et équipements mécaniques

Valuation estimate

Based on 104 transactions of similar company sales (all years), the value of GAUTHIER BERNARD ET FILS is estimated at 39 285 € (range 25 893€ - 140 698€). 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.

Estimated enterprise value 2025
104 transactions
25k€ 39k€ 140k€
39 285 € Range: 25 893€ - 140 698€
NAF 5 all-time

Valuation method used

Net Income Multiple
30 441 € × 1.3x = 39 286 €
Range: 25 893€ - 140 698€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 104 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 (Réparation de machines et équipements mécaniques)

Compare GAUTHIER BERNARD ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation de machines et équipements mécaniques

Frequently asked questions about GAUTHIER BERNARD ET FILS

What is the revenue of GAUTHIER BERNARD ET FILS ?

The revenue of GAUTHIER BERNARD ET FILS in 2017 is 676 k€.

Is GAUTHIER BERNARD ET FILS profitable?

Yes, GAUTHIER BERNARD ET FILS generated a net profit of 30 k€ in 2025.

Where is the headquarters of GAUTHIER BERNARD ET FILS ?

The headquarters of GAUTHIER BERNARD ET FILS is located in ISSIGEAC (24560), in the department Dordogne.

Where to find the tax return of GAUTHIER BERNARD ET FILS ?

The tax return of GAUTHIER BERNARD ET FILS 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 GAUTHIER BERNARD ET FILS operate?

GAUTHIER BERNARD ET FILS operates in the sector Réparation de machines et équipements mécaniques (NAF code 33.12Z). See the 'Sector positioning' section above to compare the company with its competitors.