GAUTHIER FRERES : revenue, balance sheet and financial ratios

GAUTHIER FRERES is a French company founded 31 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in CLERMONT-FERRAND (63000), this company of category PME shows in 2017 a revenue of 1.3 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 - GAUTHIER FRERES (SIREN 398988824)
Indicator 2023 2021 2020 2019 2017 2016
Revenue N/C N/C N/C N/C 1 270 218 € 962 563 €
Net income -71 452 € 43 165 € 61 542 € 60 267 € 61 063 € 17 869 €
EBITDA N/C N/C N/C N/C 93 965 € 46 087 €
Net margin N/C N/C N/C N/C 4.8% 1.9%

Revenue and income statement

In 2023, GAUTHIER FRERES records a net loss of 71 k€. This deficit will reduce equity on the balance sheet.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-71 452 €

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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 17%. 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 49%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

16.588%

Financial autonomy (2023) ?
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

49.205%

Asset age ratio (2023) ?
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

12.5%

Solvency indicators evolution
GAUTHIER FRERES

Sector positioning

Debt ratio
16.59 2023
2020
2021
2023
Q1: 1.07
Med: 24.55
Q3: 94.09
Good -16 pts over 3 years

In 2023, the debt ratio of GAUTHIER FRERES (16.59) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
49.2% 2023
2020
2021
2023
Q1: 11.92%
Med: 37.88%
Q3: 59.47%
Good

In 2023, the financial autonomy of GAUTHIER FRERES (49.2%) 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 83.96. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

83.964

Liquidity indicators evolution
GAUTHIER FRERES

Sector positioning

Liquidity ratio
83.96 2023
2020
2021
2023
Q1: 83.96
Med: 143.12
Q3: 247.6
Average -28 pts over 3 years

In 2023, the liquidity ratio of GAUTHIER FRERES (83.96) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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.

Operating WCR (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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 FRERES

Positioning of GAUTHIER FRERES in its sector

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

Similar companies (Commerce de détail de viandes et de produits à base de viande en magasin spécialisé)

Compare GAUTHIER FRERES 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 GAUTHIER FRERES

What is the revenue of GAUTHIER FRERES ?

The revenue of GAUTHIER FRERES in 2017 is 1.3 M€.

Is GAUTHIER FRERES profitable?

GAUTHIER FRERES recorded a net loss in 2023.

Where is the headquarters of GAUTHIER FRERES ?

The headquarters of GAUTHIER FRERES is located in CLERMONT-FERRAND (63000), in the department Puy-de-Dome.

Where to find the tax return of GAUTHIER FRERES ?

The tax return of GAUTHIER FRERES 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 FRERES operate?

GAUTHIER FRERES 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.