GERARD LIEVRE : revenue, balance sheet and financial ratios

GERARD LIEVRE is a French company founded 42 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in DIVONNE-LES-BAINS (01220), this company of category PME shows in 2022 a revenue of 1.8 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 - GERARD LIEVRE (SIREN 328751946)
Indicator 2024 2023 2022 2021 2019 2018 2017 2016
Revenue N/C N/C 1 779 471 € 1 805 866 € 1 534 490 € 1 569 086 € 1 509 246 € 1 477 385 €
Net income 46 325 € 10 220 € 57 386 € 125 894 € 101 718 € 118 237 € 122 202 € 170 400 €
EBITDA N/C N/C 91 592 € 194 841 € 164 312 € 184 054 € 191 426 € 275 475 €
Net margin N/C N/C 3.2% 7.0% 6.6% 7.5% 8.1% 11.5%

Revenue and income statement

In 2024, GERARD LIEVRE generates positive net income of 46 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 170 k€ -> 46 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

46 325 €

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Chart evolution

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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 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 58%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

33.969%

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

57.907%

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

11.8%

Solvency indicators evolution
GERARD LIEVRE

Sector positioning

Debt ratio
33.97 2024
2022
2023
2024
Q1: 0.52
Med: 21.81
Q3: 90.0
Average

In 2024, the debt ratio of GERARD LIEVRE (33.97) 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
57.91% 2024
2022
2023
2024
Q1: 11.73%
Med: 37.41%
Q3: 59.92%
Good

In 2024, the financial autonomy of GERARD LIEVRE (57.9%) 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.

Repayment capacity
2.74 years 2022
2022
Q1: 0.0 years
Med: 0.33 years
Q3: 2.43 years
Average

In 2022, the repayment capacity of GERARD LIEVRE (2.74) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 298.83. 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

298.833

Liquidity indicators evolution
GERARD LIEVRE

Sector positioning

Liquidity ratio
298.83 2024
2022
2023
2024
Q1: 86.32
Med: 148.47
Q3: 260.74
Excellent

In 2024, the liquidity ratio of GERARD LIEVRE (298.83) 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.

Interest coverage
3.81x 2022
2022
Q1: 0.0x
Med: 0.3x
Q3: 3.51x
Excellent

In 2022, the interest coverage of GERARD LIEVRE (3.8x) 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
GERARD LIEVRE

Positioning of GERARD LIEVRE in its sector

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

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions). This range of 229 607€ to 759 369€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
229k€ 511k€ 759k€
511 257 € Range: 229 607€ - 759 369€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 38 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 GERARD LIEVRE 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 GERARD LIEVRE

What is the revenue of GERARD LIEVRE ?

The revenue of GERARD LIEVRE in 2022 is 1.8 M€.

Is GERARD LIEVRE profitable?

Yes, GERARD LIEVRE generated a net profit of 46 k€ in 2024.

Where is the headquarters of GERARD LIEVRE ?

The headquarters of GERARD LIEVRE is located in DIVONNE-LES-BAINS (01220), in the department Ain.

Where to find the tax return of GERARD LIEVRE ?

The tax return of GERARD LIEVRE 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 GERARD LIEVRE operate?

GERARD LIEVRE 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.