GOURLIN COMBUSTIBLES : revenue, balance sheet and financial ratios

GOURLIN COMBUSTIBLES is a French company founded 35 years ago, specialized in the sector Commerces de détail de charbons et combustibles. Based in NOYELLES-SUR-MER (80860), this company of category PME shows in 2020 a revenue of 6.3 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 - GOURLIN COMBUSTIBLES (SIREN 378755110)
Indicator 2023 2022 2021 2020 2019 2018 2016
Revenue N/C N/C N/C 6 263 708 € 6 283 910 € N/C N/C
Net income 69 543 € 287 260 € 156 045 € 232 813 € 106 420 € 40 382 € 79 104 €
EBITDA N/C N/C N/C 268 026 € 132 391 € N/C N/C
Net margin N/C N/C N/C 3.7% 1.7% N/C N/C

Revenue and income statement

In 2023, GOURLIN COMBUSTIBLES generates positive net income of 70 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 79 k€ -> 70 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

69 543 €

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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 136%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

136.074%

Financial autonomy (2023) ?
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

15.61%

Asset age ratio (2023) ?
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

13.4%

Solvency indicators evolution
GOURLIN COMBUSTIBLES

Sector positioning

Debt ratio
136.07 2023
2021
2022
2023
Q1: 5.45
Med: 21.84
Q3: 56.4
Watch +43 pts over 3 years

In 2023, the debt ratio of GOURLIN COMBUSTIBLES (136.07) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
15.61% 2023
2021
2022
2023
Q1: 27.58%
Med: 46.12%
Q3: 58.97%
Watch -14 pts over 3 years

In 2023, the financial autonomy of GOURLIN COMBUSTIBLES (15.6%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 134.08. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

134.076

Liquidity indicators evolution
GOURLIN COMBUSTIBLES

Sector positioning

Liquidity ratio
134.08 2023
2021
2022
2023
Q1: 145.03
Med: 201.25
Q3: 302.95
Watch -9 pts over 3 years

In 2023, the liquidity ratio of GOURLIN COMBUSTIBLES (134.08) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

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 (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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
GOURLIN COMBUSTIBLES

Positioning of GOURLIN COMBUSTIBLES in its sector

Comparison with sector Commerces de détail de charbons et combustibles

Valuation estimate

Based on 100 transactions of similar company sales in 2023, the value of GOURLIN COMBUSTIBLES is estimated at 290 314 € (range 139 487€ - 659 800€). 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 2023
100 transactions
139k€ 290k€ 659k€
290 314 € Range: 139 487€ - 659 800€
NAF 5 année 2023

Valuation method used

Net Income Multiple
69 543 € × 4.2x = 290 314 €
Range: 139 488€ - 659 801€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 100 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 (Commerces de détail de charbons et combustibles)

Compare GOURLIN COMBUSTIBLES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail de charbons et combustibles

Frequently asked questions about GOURLIN COMBUSTIBLES

What is the revenue of GOURLIN COMBUSTIBLES ?

The revenue of GOURLIN COMBUSTIBLES in 2020 is 6.3 M€.

Is GOURLIN COMBUSTIBLES profitable?

Yes, GOURLIN COMBUSTIBLES generated a net profit of 70 k€ in 2023.

Where is the headquarters of GOURLIN COMBUSTIBLES ?

The headquarters of GOURLIN COMBUSTIBLES is located in NOYELLES-SUR-MER (80860), in the department Somme.

Where to find the tax return of GOURLIN COMBUSTIBLES ?

The tax return of GOURLIN COMBUSTIBLES 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 GOURLIN COMBUSTIBLES operate?

GOURLIN COMBUSTIBLES operates in the sector Commerces de détail de charbons et combustibles (NAF code 47.78B). See the 'Sector positioning' section above to compare the company with its competitors.