SIREN : 485048060
GIRAF is a French company founded 20 years ago, specialized in the sector Restauration de type rapide. Based in LANNILIS (29870), this company of category PME shows in 2020 a revenue of 333 k€. 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
| Indicator | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|
| Revenue | 332 725 € | 419 947 € | 387 167 € | 388 755 € | 379 147 € |
| Net income | 205 495 € | 184 295 € | 132 619 € | 57 813 € | 2 085 € |
| EBITDA | -17 356 € | 32 877 € | 16 493 € | 64 537 € | -4 253 € |
| Net margin | 61.8% | 43.9% | 34.3% | 14.9% | 0.5% |
In 2020, GIRAF achieves revenue of 333 k€. Activity remains stable over the period (CAGR: -3.2%). Significant drop of -21% vs 2019. After deducting consumption (95 k€), gross margin stands at 237 k€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -17 k€, representing -5.2% of revenue. Warning negative scissor effect: despite revenue change (-21%), EBITDA varies by -153%, reducing margin by 13.0 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 205 k€, i.e. 61.8% of revenue. This profit can be retained or distributed to shareholders.
332 725 €
237 483 €
-17 356 €
43 242 €
205 495 €
-5.0%
The debt ratio (= Financial debt / Equity x 100) stands at 15%. 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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 63.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
15.127%
10.919%
63.646%
0.494
29.0%
In 2020, the debt ratio of GIRAF (15.13) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2020, the financial autonomy of GIRAF (10.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2020, the repayment capacity of GIRAF (0.49) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 516.70. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
516.698
-4.892
In 2020, the liquidity ratio of GIRAF (516.70) 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.
In 2020, the interest coverage of GIRAF (-4.9x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 69 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. The company must finance 8 days of gap between collections and payments. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 592 days of revenue, i.e. 547 k€ to permanently finance. Over 2016-2020, WCR increased by +1294%, requiring additional financing.
547 363 €
69 j
61 j
9 j
592 j
Based on 719 transactions of similar company sales in 2020, the value of GIRAF is estimated at 799 143 € (range 390 383€ - 1 317 585€). The price/revenue ratio is 0.62x (in line with sector norms). 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.
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This estimate is based on the analysis of 719 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare GIRAF with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of GIRAF in 2020 is 333 k€.
Yes, GIRAF generated a net profit of 205 k€ in 2020.
The headquarters of GIRAF is located in LANNILIS (29870), in the department Finistere.
The tax return of GIRAF 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).
GIRAF operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.