GIROUIN MIGEON : revenue, balance sheet and financial ratios

GIROUIN MIGEON is a French company founded 39 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in AZAY-SUR-THOUET (79130), this company of category PME shows in 2023 a revenue of 1.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - GIROUIN MIGEON (SIREN 339456956)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 1 321 973 € 1 453 186 € 1 165 396 € 1 026 616 € 980 606 € 867 477 € 921 512 € 734 777 €
Net income 222 084 € 62 977 € 113 146 € 73 075 € 78 245 € 71 753 € 120 391 € 13 057 € 68 291 € 31 028 €
EBITDA N/C N/C 186 186 € 108 491 € 143 533 € 128 034 € 196 333 € 54 134 € 127 541 € 72 449 €
Net margin N/C N/C 8.6% 5.0% 6.7% 7.0% 12.3% 1.5% 7.4% 4.2%

Revenue and income statement

In 2025, GIROUIN MIGEON generates positive net income of 222 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 31 k€ -> 222 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

222 084 €

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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 28%. 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 60%. 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

28.419%

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

60.497%

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

27.6%

Solvency indicators evolution
GIROUIN MIGEON

Sector positioning

Debt ratio
28.42 2025
2023
2024
2025
Q1: 5.42
Med: 20.64
Q3: 51.81
Average

In 2025, the debt ratio of GIROUIN MIGEON (28.42) 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
60.5% 2025
2023
2024
2025
Q1: 23.2%
Med: 42.4%
Q3: 60.31%
Excellent

In 2025, the financial autonomy of GIROUIN MIGEON (60.5%) 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
0.85 years 2023
2023
Q1: 0.0 years
Med: 0.08 years
Q3: 1.21 years
Average

In 2023, the repayment capacity of GIROUIN MIGEON (0.85) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 345.63. 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

345.633

Liquidity indicators evolution
GIROUIN MIGEON

Sector positioning

Liquidity ratio
345.63 2025
2023
2024
2025
Q1: 150.74
Med: 211.84
Q3: 324.32
Excellent

In 2025, the liquidity ratio of GIROUIN MIGEON (345.63) 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
1.18x 2023
2023
Q1: 0.0x
Med: 0.04x
Q3: 2.06x
Good

In 2023, the interest coverage of GIROUIN MIGEON (1.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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
GIROUIN MIGEON

Positioning of GIROUIN MIGEON in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 201 314€ to 2 340 005€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
201k€ 598k€ 2340k€
598 410 € Range: 201 314€ - 2 340 005€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare GIROUIN MIGEON with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about GIROUIN MIGEON

What is the revenue of GIROUIN MIGEON ?

The revenue of GIROUIN MIGEON in 2023 is 1.3 M€.

Is GIROUIN MIGEON profitable?

Yes, GIROUIN MIGEON generated a net profit of 222 k€ in 2025.

Where is the headquarters of GIROUIN MIGEON ?

The headquarters of GIROUIN MIGEON is located in AZAY-SUR-THOUET (79130), in the department Deux-Sevres.

Where to find the tax return of GIROUIN MIGEON ?

The tax return of GIROUIN MIGEON 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 GIROUIN MIGEON operate?

GIROUIN MIGEON operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.