Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1988-08-01 (37 years)Status: ActiveBusiness sector: Réparation d'équipements électriquesLocation: ROCHE SUR YON (LA) (85000), Vendee
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.
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 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
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)
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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)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
47.836
54.813
13.398
52.795
30.478
29.647
17.445
26.995
24.581
20.634
25.983
Financial autonomy
36.712
38.75
43.691
34.78
44.82
49.534
53.459
46.916
49.295
50.426
51.409
Repayment capacity
0.885
1.071
0.247
1.182
0.632
0.513
0.383
None
None
None
None
Cash flow / Revenue
9.62%
10.481%
11.003%
7.708%
9.161%
12.546%
10.689%
None%
None%
None%
None%
Sector positioning
Debt ratio
25.982025
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)
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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
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
173.686
210.14
169.563
178.769
200.709
236.499
218.451
165.975
180.682
181.375
201.425
Interest coverage
0.767
0.489
0.363
0.83
0.713
0.278
0.384
None
None
None
None
Sector positioning
Liquidity ratio
201.432025
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)
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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)
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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
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
707 212 €
778 806 €
865 413 €
910 645 €
906 895 €
857 338 €
869 863 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
22
29
29
28
25
22
23
0
0
0
0
Customer payment term (days)
61
55
61
64
64
48
56
0
0
0
0
Supplier payment term (days)
70
82
79
83
61
55
56
0
0
0
0
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 value2025
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:
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.
Item evolution
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