GOUPIL INDUSTRIE : revenue, balance sheet and financial ratios

In 2024, GOUPIL INDUSTRIE achieves revenue of 92.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +13.3%. Significant drop of -19% vs 2023. After deducting consumption (64.2 M€), gross margin stands at 28.8 M€, i.e. a rate of 31%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.4 M€, representing 2.6% of revenue. Warning negative scissor effect: despite revenue change (-19%), EBITDA varies by -88%, reducing margin by 14.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4.4 M€, i.e. 4.7% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 61%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 0.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 392.61. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 14.7x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 76 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 86 days of revenue, i.e. 22.1 M€ to permanently finance. Over 2016-2024, WCR increased by +67%, requiring additional financing.

Based on 61 transactions of similar company sales (all years), the value of GOUPIL INDUSTRIE is estimated at 10 510 911 € (range 6 584 306€ - 31 498 943€). With an EBITDA of 2 446 506€, the sector multiple of 1.1x is applied. The price/revenue ratio is 0.30x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.