GIOCHI PREZIOSI FRANCE : revenue, balance sheet and financial ratios

GIOCHI PREZIOSI FRANCE is a French company founded 25 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in SAINT-MAURICE-DE-BEYNOST (01700), this company of category PME shows in 2023 a revenue of 416 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 - GIOCHI PREZIOSI FRANCE (SIREN 437491566)
Indicator 2023 2022 2021 2020 2020 2019 2017 2016
Revenue 416 486 € 1 069 381 € 16 303 190 € 31 060 809 € 45 357 969 € 49 676 161 € 75 805 276 € 72 226 629 €
Net income 3 527 559 € 1 918 765 € 2 182 199 € 1 547 150 € 3 647 350 € 3 272 182 € 7 106 834 € 7 209 315 €
EBITDA -809 665 € -524 584 € -603 178 € 2 898 194 € 2 970 034 € 3 796 135 € 13 110 208 € 13 196 135 €
Net margin 847.0% 179.4% 13.4% 5.0% 8.0% 6.6% 9.4% 10.0%

Revenue and income statement

In 2023, GIOCHI PREZIOSI FRANCE achieves revenue of 416 k€. Revenue is declining over the period 2016-2023 (CAGR: -52.1%). Significant drop of -61% vs 2022. After deducting consumption (252 k€), gross margin stands at 164 k€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -810 k€, representing -194.4% of revenue. Warning negative scissor effect: despite revenue change (-61%), EBITDA varies by -54%, reducing margin by 145.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3.5 M€, i.e. 847.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

416 486 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

164 482 €

EBITDA (2023) ?
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

-809 665 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 683 932 €

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

3 527 559 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-194.4%

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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 0%. 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 98%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 1059.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.001%

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

97.738%

Cash flow / Revenue (2023) ?
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

1059.413%

Repayment capacity (2023) ?
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

0.0

Solvency indicators evolution
GIOCHI PREZIOSI FRANCE

Sector positioning

Debt ratio
0.0 2023
2021
2022
2023
Q1: 0.15
Med: 18.97
Q3: 67.19
Excellent

In 2023, the debt ratio of GIOCHI PREZIOSI FRANCE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
97.74% 2023
2021
2022
2023
Q1: 15.58%
Med: 39.16%
Q3: 61.26%
Excellent

In 2023, the financial autonomy of GIOCHI PREZIOSI FRANCE (97.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.05 years
Q3: 2.2 years
Excellent

In 2023, the repayment capacity of GIOCHI PREZIOSI FRANCE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 3399.03. 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

3399.028

Interest coverage (2023) ?
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

-0.231

Liquidity indicators evolution
GIOCHI PREZIOSI FRANCE

Sector positioning

Liquidity ratio
3399.03 2023
2021
2022
2023
Q1: 150.77
Med: 236.31
Q3: 432.28
Excellent

In 2023, the liquidity ratio of GIOCHI PREZIOSI FRANCE (3399.03) 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
-0.23x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.5x
Q3: 6.64x
Average

In 2023, the interest coverage of GIOCHI PREZIOSI FRANCE (-0.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 593 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 580 days. The company must finance 13 days of gap between collections and payments. Overall, WCR represents 35784 days of revenue, i.e. 41.4 M€ to permanently finance. Over 2016-2023, WCR increased by +36%, requiring additional financing.

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

41 398 679 €

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

593 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

580 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 in days of revenue (2023) ?
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

35784 j

WCR and payment terms evolution
GIOCHI PREZIOSI FRANCE

Positioning of GIOCHI PREZIOSI FRANCE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of GIOCHI PREZIOSI FRANCE is estimated at 4 733 728 € (range 968 991€ - 8 500 601€). The price/revenue ratio is 0.19x (conservative valuation). 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 2023
145 transactions
968k€ 4733k€ 8500k€
4 733 728 € Range: 968 991€ - 8 500 601€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
416 486 € × 0.19x
Estimation 79 685 €
44 848€ - 203 142€
Net Income Multiple 20%
3 527 559 € × 3.3x
Estimation 11 714 795 €
2 355 206€ - 20 946 791€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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) d'autres biens domestiques )

Compare GIOCHI PREZIOSI FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Frequently asked questions about GIOCHI PREZIOSI FRANCE

What is the revenue of GIOCHI PREZIOSI FRANCE ?

The revenue of GIOCHI PREZIOSI FRANCE in 2023 is 416 k€.

Is GIOCHI PREZIOSI FRANCE profitable?

Yes, GIOCHI PREZIOSI FRANCE generated a net profit of 3.5 M€ in 2023.

Where is the headquarters of GIOCHI PREZIOSI FRANCE ?

The headquarters of GIOCHI PREZIOSI FRANCE is located in SAINT-MAURICE-DE-BEYNOST (01700), in the department Ain.

Where to find the tax return of GIOCHI PREZIOSI FRANCE ?

The tax return of GIOCHI PREZIOSI FRANCE 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 GIOCHI PREZIOSI FRANCE operate?

GIOCHI PREZIOSI FRANCE operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.