GIEN MATERIAUX : revenue, balance sheet and financial ratios

GIEN MATERIAUX is a French company founded 26 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in GIEN (45500), this company of category PME shows in 2024 a revenue of 2.4 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 - GIEN MATERIAUX (SIREN 429184609)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 2 373 480 € 3 108 929 € 3 172 792 € 2 678 546 € 2 513 182 € 2 508 140 € 2 654 528 € 2 652 309 €
Net income -19 442 € 31 628 € 149 303 € 114 375 € 97 433 € 25 277 € 19 052 € 11 029 €
EBITDA -54 760 € 210 176 € 296 930 € 182 944 € 159 405 € 74 132 € 76 424 € 76 424 €
Net margin -0.8% 1.0% 4.7% 4.3% 3.9% 1.0% 0.7% 0.4%

Revenue and income statement

En 2024, GIEN MATERIAUX alcanza unos ingresos de 2.4 M€. La actividad permanece estable durante el período (TCAC: -1.4%). Caída significativa de -24% vs 2023. Tras deducir el consumo (1.7 M€), el margen bruto se sitúa en 723 k€, es decir, una tasa del 30%. El EBITDA alcanza -55 k€, representando el -2.3% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (-24%), el EBITDA varía en -126%, reduciendo el margen en 9.1 puntos. Un EBITDA negativo significa que las operaciones no cubren los gastos corrientes. El resultado neto es negativo en -19 k€ (-0.8% de los ingresos).

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 373 480 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

723 209 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-54 760 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-139 724 €

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

-19 442 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.3%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 37%. La deuda permanece bajo control. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 47%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios.

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

37.001%

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

46.809%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-4.898%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-2.329

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

17.6%

Solvency indicators evolution
GIEN MATERIAUX

Sector positioning

Ratio de endeudamiento
37.0 2024
2021
2023
2024
Q1: 2.07
Med: 17.76
Q3: 57.15
Average

En 2024, el ratio de endeudamiento de GIEN MATERIAUX (37.00) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
46.81% 2024
2021
2023
2024
Q1: 25.78%
Med: 46.47%
Q3: 64.06%
Bueno

En 2024, el autonomía financiera de GIEN MATERIAUX (46.8%) se sitúa por encima de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Esta posición cómoda ofrece un margen de seguridad apreciable.

Capacidad de reembolso
-2.33 ans 2024
2021
2023
2024
Q1: 0.0 ans
Med: 0.36 ans
Q3: 2.34 ans
Excelente -32 pts over 3 years

En 2024, el capacidad de reembolso de GIEN MATERIAUX (-2.3 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 257.17. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

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

257.171

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-19.662

Liquidity indicators evolution
GIEN MATERIAUX

Sector positioning

Ratio de liquidez
257.17 2024
2021
2023
2024
Q1: 160.84
Med: 235.03
Q3: 352.94
Bueno

En 2024, el ratio de liquidez de GIEN MATERIAUX (257.17) se sitúa por encima de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Esta posición cómoda ofrece un margen de seguridad apreciable.

Cobertura de intereses
-19.66x 2024
2021
2023
2024
Q1: 0.0x
Med: 1.33x
Q3: 8.51x
Average -25 pts over 3 years

En 2024, el cobertura de intereses de GIEN MATERIAUX (-19.7x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 68 días. Plazo proveedores: 86 días. Situación favorable. La rotación de existencias es de 98 días. Este alto nivel inmoviliza tesorería y potencialmente crea riesgo de obsolescencia. El FM representa 163 días de ingresos. En 2016-2024, el FM aumentó en +22%.

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

1 077 750 €

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

68 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

86 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

98 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

163 j

WCR and payment terms evolution
GIEN MATERIAUX

Positioning of GIEN MATERIAUX in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 379 673€ to 536 644€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
379k€ 492k€ 536k€
492 972 € Range: 379 673€ - 536 644€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 gros (commerce interentreprises) de bois et de matériaux de construction )

Compare GIEN MATERIAUX with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about GIEN MATERIAUX

What is the revenue of GIEN MATERIAUX ?

The revenue of GIEN MATERIAUX in 2024 is 2.4 M€.

Is GIEN MATERIAUX profitable?

GIEN MATERIAUX recorded a net loss in 2024.

Where is the headquarters of GIEN MATERIAUX ?

The headquarters of GIEN MATERIAUX is located in GIEN (45500), in the department Loiret.

Where to find the tax return of GIEN MATERIAUX ?

The tax return of GIEN MATERIAUX 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 GIEN MATERIAUX operate?

GIEN MATERIAUX operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.