SIREN : 325068427
GOURLIER is a French company founded 43 years ago, specialized in the sector Autres activités manufacturières n.c.a. . Based in COULANGES (03470), this company of category PME shows in 2024 a revenue of 4.4 M€. 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 4 412 156 € | 4 250 628 € | 4 022 617 € | 3 681 247 € | 3 669 933 € | 3 220 531 € | 2 849 836 € | 2 859 982 € | 2 582 861 € |
| Net income | 267 475 € | 242 849 € | 358 740 € | 225 145 € | 251 836 € | 158 498 € | 126 562 € | 142 364 € | 161 048 € |
| EBITDA | 490 415 € | 402 694 € | 611 539 € | 373 211 € | 440 636 € | 355 444 € | 264 565 € | 294 525 € | 325 779 € |
| Net margin | 6.1% | 5.7% | 8.9% | 6.1% | 6.9% | 4.9% | 4.4% | 5.0% | 6.2% |
In 2024, GOURLIER achieves revenue of 4.4 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.9%. Vs 2023: +4%. After deducting consumption (1.9 M€), gross margin stands at 2.5 M€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 490 k€, representing 11.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 267 k€, i.e. 6.1% of revenue. This profit can be retained or distributed to shareholders.
4 412 156 €
2 465 565 €
490 415 €
343 817 €
267 475 €
11.1%
The debt ratio (= Financial debt / Equity x 100) stands at 22%. 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 69%. 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 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
22.356%
69.145%
9.259%
1.869
43.1%
In 2024, the debt ratio of GOURLIER (22.36) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of GOURLIER (69.1%) 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.
In 2024, the repayment capacity of GOURLIER (1.87) 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 469.41. 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 2.3x. Financial charges are adequately covered by operations.
469.41
2.252
In 2024, the liquidity ratio of GOURLIER (469.41) 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 2024, the interest coverage of GOURLIER (2.2x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 55 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 67 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 145 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 208 days of revenue, i.e. 2.6 M€ to permanently finance. Over 2016-2024, WCR increased by +74%, requiring additional financing.
2 550 359 €
55 j
67 j
145 j
208 j
Based on 101 transactions of similar company sales (all years), the value of GOURLIER is estimated at 1 083 404 € (range 363 520€ - 2 020 019€). With an EBITDA of 490 415€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.24x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 101 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 GOURLIER with other companies in the same sector:
Voir toutes les statistiques du secteur Autres activités manufacturières n.c.a.
The revenue of GOURLIER in 2024 is 4.4 M€.
Yes, GOURLIER generated a net profit of 267 k€ in 2024.
The headquarters of GOURLIER is located in COULANGES (03470), in the department Allier.
The tax return of GOURLIER 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).
GOURLIER operates in the sector Autres activités manufacturières n.c.a. (NAF code 32.99Z). See the 'Sector positioning' section above to compare the company with its competitors.