GIRARD JL : revenue, balance sheet and financial ratios

GIRARD JL is a French company founded 37 years ago, specialized in the sector Réparation d'équipements électriques. Based in ROCHE SUR YON (LA) (85000), this company of category PME shows in 2021 a revenue of 3.8 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 - GIRARD JL (SIREN 347842544)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue N/C N/C N/C N/C 3 755 238 € 3 843 533 € 3 522 608 € 3 281 959 € 3 186 350 € 3 122 218 € 2 925 144 €
Net income 301 415 € 308 019 € 343 169 € 337 435 € 366 701 € 466 268 € 321 202 € 218 528 € 307 715 € 339 514 € 248 255 €
EBITDA N/C N/C N/C N/C 549 510 € 662 729 € 464 702 € 366 874 € 496 790 € 484 578 € 363 981 €
Net margin N/C N/C N/C N/C 9.8% 12.1% 9.1% 6.7% 9.7% 10.9% 8.5%

Revenue and income statement

In 2025, GIRARD JL generates positive net income of 301 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2025: 248 k€ -> 301 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

301 415 €

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 26%. 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 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

25.983%

Financial autonomy (2025) ?
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

51.409%

Asset age ratio (2025) ?
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

36.2%

Solvency indicators evolution
GIRARD JL

Sector positioning

Debt ratio
25.98 2025
2023
2024
2025
Q1: 1.99
Med: 14.41
Q3: 36.99
Average

In 2025, the debt ratio of GIRARD JL (25.98) 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
51.41% 2025
2023
2024
2025
Q1: 33.17%
Med: 50.77%
Q3: 63.0%
Good

In 2025, the financial autonomy of GIRARD JL (51.4%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 201.43. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

201.425

Liquidity indicators evolution
GIRARD JL

Sector positioning

Liquidity ratio
201.43 2025
2023
2024
2025
Q1: 179.31
Med: 226.5
Q3: 303.32
Average +6 pts over 3 years

In 2025, the liquidity ratio of GIRARD JL (201.43) 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.

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 (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
GIRARD JL

Positioning of GIRARD JL in its sector

Comparison with sector Réparation d'équipements électriques

Valuation estimate

Based on 197 transactions of similar company sales (all years), the value of GIRARD JL is estimated at 608 741 € (range 256 385€ - 1 595 515€). 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 2025
197 transactions
256k€ 608k€ 1595k€
608 741 € Range: 256 385€ - 1 595 515€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
301 415 € × 2.0x = 608 741 €
Range: 256 386€ - 1 595 516€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 197 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 (Réparation d'équipements électriques)

Compare GIRARD JL with other companies in the same sector:

Frequently asked questions about GIRARD JL

What is the revenue of GIRARD JL ?

The revenue of GIRARD JL in 2021 is 3.8 M€.

Is GIRARD JL profitable?

Yes, GIRARD JL generated a net profit of 301 k€ in 2025.

Where is the headquarters of GIRARD JL ?

The headquarters of GIRARD JL is located in ROCHE SUR YON (LA) (85000), in the department Vendee.

Where to find the tax return of GIRARD JL ?

The tax return of GIRARD JL 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 GIRARD JL operate?

GIRARD JL operates in the sector Réparation d'équipements électriques (NAF code 33.14Z). See the 'Sector positioning' section above to compare the company with its competitors.