GRANIT ET FLAMME : revenue, balance sheet and financial ratios

GRANIT ET FLAMME is a French company founded 32 years ago, specialized in the sector Travaux d'installation d'équipements thermiques et de climatisation. Based in DOMERAT (03410), this company of category PME shows in 2024 a revenue of 2.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - GRANIT ET FLAMME (SIREN 392447520)
Indicator 2025 2024 2023 2021 2020 2019 2018 2017 2016
Revenue N/C 2 704 010 € 2 245 599 € 1 286 076 € N/C N/C N/C 1 265 872 € N/C
Net income 105 824 € 283 130 € 177 182 € 5 869 € -372 356 € 29 291 € 253 632 € 64 298 € 107 030 €
EBITDA N/C 345 783 € 187 613 € 15 511 € N/C N/C N/C -60 079 € N/C
Net margin N/C 10.5% 7.9% 0.5% N/C N/C N/C 5.1% N/C

Revenue and income statement

In 2025, GRANIT ET FLAMME generates positive net income of 106 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 107 k€ -> 106 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

105 824 €

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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 11%. 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 72%. 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

10.577%

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

71.831%

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

25.5%

Solvency indicators evolution
GRANIT ET FLAMME

Sector positioning

Debt ratio
10.58 2025
2023
2024
2025
Q1: 2.81
Med: 13.71
Q3: 36.17
Good -7 pts over 3 years

In 2025, the debt ratio of GRANIT ET FLAMME (10.58) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
71.83% 2025
2023
2024
2025
Q1: 26.37%
Med: 47.22%
Q3: 63.03%
Excellent +12 pts over 3 years

In 2025, the financial autonomy of GRANIT ET FLAMME (71.8%) 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
0.49 years 2024
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 1.04 years
Average

In 2024, the repayment capacity of GRANIT ET FLAMME (0.49) 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 443.52. 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

443.521

Liquidity indicators evolution
GRANIT ET FLAMME

Sector positioning

Liquidity ratio
443.52 2025
2023
2024
2025
Q1: 162.61
Med: 224.39
Q3: 319.79
Excellent +15 pts over 3 years

In 2025, the liquidity ratio of GRANIT ET FLAMME (443.52) 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
0.46x 2024
2023
2024
Q1: 0.0x
Med: 0.09x
Q3: 2.3x
Good

In 2024, the interest coverage of GRANIT ET FLAMME (0.5x) 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
GRANIT ET FLAMME

Positioning of GRANIT ET FLAMME in its sector

Comparison with sector Travaux d'installation d'équipements thermiques et de climatisation

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions). This range of 32 590€ to 306 286€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
32k€ 213k€ 306k€
213 954 € Range: 32 590€ - 306 286€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 38 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 d'installation d'équipements thermiques et de climatisation)

Compare GRANIT ET FLAMME with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation d'équipements thermiques et de climatisation

Frequently asked questions about GRANIT ET FLAMME

What is the revenue of GRANIT ET FLAMME ?

The revenue of GRANIT ET FLAMME in 2024 is 2.7 M€.

Is GRANIT ET FLAMME profitable?

Yes, GRANIT ET FLAMME generated a net profit of 106 k€ in 2025.

Where is the headquarters of GRANIT ET FLAMME ?

The headquarters of GRANIT ET FLAMME is located in DOMERAT (03410), in the department Allier.

Where to find the tax return of GRANIT ET FLAMME ?

The tax return of GRANIT ET FLAMME 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 GRANIT ET FLAMME operate?

GRANIT ET FLAMME operates in the sector Travaux d'installation d'équipements thermiques et de climatisation (NAF code 43.22B). See the 'Sector positioning' section above to compare the company with its competitors.