GENERAL MATERIEL : revenue, balance sheet and financial ratios

GENERAL MATERIEL is a French company founded 15 years ago, specialized in the sector Autres intermédiaires du commerce en produits divers. Based in LE CHAMP-PRES-FROGES (38190), this company of category PME shows in 2022 a revenue of 7.0 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 - GENERAL MATERIEL (SIREN 524251469)
Indicator 2024 2023 2022 2021 2017 2016
Revenue N/C N/C 6 996 450 € 6 531 154 € N/C N/C
Net income 79 492 € 199 523 € 125 677 € 99 092 € 72 651 € 12 615 €
EBITDA N/C N/C 173 380 € 144 109 € N/C N/C
Net margin N/C N/C 1.8% 1.5% N/C N/C

Revenue and income statement

In 2024, GENERAL MATERIEL generates positive net income of 79 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 13 k€ -> 79 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

79 492 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 184%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

183.996%

Financial autonomy (2024) ?
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

18.971%

Asset age ratio (2024) ?
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

63.6%

Solvency indicators evolution
GENERAL MATERIEL

Sector positioning

Debt ratio
184.0 2024
2022
2023
2024
Q1: 0.0
Med: 6.15
Q3: 45.95
Watch

In 2024, the debt ratio of GENERAL MATERIEL (184.00) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
18.97% 2024
2022
2023
2024
Q1: 3.97%
Med: 34.0%
Q3: 67.32%
Average

In 2024, the financial autonomy of GENERAL MATERIEL (19.0%) 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
9.29 years 2022
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.17 years
Watch

In 2022, the repayment capacity of GENERAL MATERIEL (9.29) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 203.29. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

203.286

Liquidity indicators evolution
GENERAL MATERIEL

Sector positioning

Liquidity ratio
203.29 2024
2022
2023
2024
Q1: 139.4
Med: 252.5
Q3: 584.37
Average +7 pts over 3 years

In 2024, the liquidity ratio of GENERAL MATERIEL (203.29) 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.

Interest coverage
3.33x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.99x
Excellent

In 2022, the interest coverage of GENERAL MATERIEL (3.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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 (2024) ?
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 (2024) ?
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 (2024) ?
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 (2024) ?
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
GENERAL MATERIEL

Positioning of GENERAL MATERIEL in its sector

Comparison with sector Autres intermédiaires du commerce en produits divers

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of GENERAL MATERIEL is estimated at 109 147 € (range 52 043€ - 559 617€). 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 2024
85 tx
52k€ 109k€ 559k€
109 147 € Range: 52 043€ - 559 617€
NAF 5 all-time

Valuation method used

Net Income Multiple
79 492 € × 1.4x = 109 147 €
Range: 52 044€ - 559 617€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Autres intermédiaires du commerce en produits divers)

Compare GENERAL MATERIEL with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en produits divers

Frequently asked questions about GENERAL MATERIEL

What is the revenue of GENERAL MATERIEL ?

The revenue of GENERAL MATERIEL in 2022 is 7.0 M€.

Is GENERAL MATERIEL profitable?

Yes, GENERAL MATERIEL generated a net profit of 79 k€ in 2024.

Where is the headquarters of GENERAL MATERIEL ?

The headquarters of GENERAL MATERIEL is located in LE CHAMP-PRES-FROGES (38190), in the department Isere.

Where to find the tax return of GENERAL MATERIEL ?

The tax return of GENERAL MATERIEL 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 GENERAL MATERIEL operate?

GENERAL MATERIEL operates in the sector Autres intermédiaires du commerce en produits divers (NAF code 46.19B). See the 'Sector positioning' section above to compare the company with its competitors.