GRAPHIE COULEURS : revenue, balance sheet and financial ratios

GRAPHIE COULEURS is a French company founded 36 years ago, specialized in the sector Activités de pré-presse . Based in SAINT-ERBLON (35230), this company of category PME shows in 2023 a revenue of 151 k€. 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 - GRAPHIE COULEURS (SIREN 352812358)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 151 029 € 214 768 € 215 697 € 260 209 € 338 186 € 360 921 € 377 632 €
Net income -14 026 € 28 996 € -59 443 € -34 165 € 6 738 € 24 570 € 15 821 €
EBITDA -10 591 € 33 735 € -57 964 € -26 273 € 19 041 € 19 579 € 11 039 €
Net margin -9.3% 13.5% -27.6% -13.1% 2.0% 6.8% 4.2%

Revenue and income statement

In 2023, GRAPHIE COULEURS achieves revenue of 151 k€. Revenue is declining over the period 2017-2023 (CAGR: -14.2%). Significant drop of -30% vs 2022. After deducting consumption (18 k€), gross margin stands at 133 k€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -11 k€, representing -7.0% of revenue. Warning negative scissor effect: despite revenue change (-30%), EBITDA varies by -131%, reducing margin by 22.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -14 k€ (-9.3% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

151 029 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

133 052 €

EBITDA (2023) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-10 591 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-13 483 €

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

-14 026 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-7.0%

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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 163%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory.

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

163.178%

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

28.23%

Cash flow / Revenue (2023) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-7.752%

Repayment capacity (2023) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-3.753

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

13.6%

Solvency indicators evolution
GRAPHIE COULEURS

Sector positioning

Debt ratio
163.18 2023
2021
2022
2023
Q1: 1.43
Med: 21.37
Q3: 61.18
Watch

In 2023, the debt ratio of GRAPHIE COULEURS (163.18) 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
28.23% 2023
2021
2022
2023
Q1: 14.15%
Med: 41.87%
Q3: 62.32%
Average +13 pts over 3 years

In 2023, the financial autonomy of GRAPHIE COULEURS (28.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-3.75 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.23 years
Q3: 1.73 years
Excellent

In 2023, the repayment capacity of GRAPHIE COULEURS (-3.75) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 347.88. 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

347.883

Interest coverage (2023) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-5.439

Liquidity indicators evolution
GRAPHIE COULEURS

Sector positioning

Liquidity ratio
347.88 2023
2021
2022
2023
Q1: 162.52
Med: 253.65
Q3: 399.74
Good

In 2023, the liquidity ratio of GRAPHIE COULEURS (347.88) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-5.44x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.47x
Q3: 3.19x
Watch

In 2023, the interest coverage of GRAPHIE COULEURS (-5.4x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 52 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. The company must finance 20 days of gap between collections and payments. Overall, WCR represents 31 days of revenue, i.e. 13 k€ to permanently finance. Over 2017-2023, WCR increased by +39%, requiring additional financing.

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

13 158 €

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

52 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

32 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 in days of revenue (2023) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

31 j

WCR and payment terms evolution
GRAPHIE COULEURS

Positioning of GRAPHIE COULEURS in its sector

Comparison with sector Activités de pré-presse

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (29 transactions). This range of 16 437€ to 67 256€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
16k€ 37k€ 67k€
37 525 € Range: 16 437€ - 67 256€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 29 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 (Activités de pré-presse )

Compare GRAPHIE COULEURS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de pré-presse

Frequently asked questions about GRAPHIE COULEURS

What is the revenue of GRAPHIE COULEURS ?

The revenue of GRAPHIE COULEURS in 2023 is 151 k€.

Is GRAPHIE COULEURS profitable?

GRAPHIE COULEURS recorded a net loss in 2023.

Where is the headquarters of GRAPHIE COULEURS ?

The headquarters of GRAPHIE COULEURS is located in SAINT-ERBLON (35230), in the department Ille-et-Vilaine.

Where to find the tax return of GRAPHIE COULEURS ?

The tax return of GRAPHIE COULEURS 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 GRAPHIE COULEURS operate?

GRAPHIE COULEURS operates in the sector Activités de pré-presse (NAF code 18.13Z). See the 'Sector positioning' section above to compare the company with its competitors.