GROUPEMENT DES ARTISANS PLOMBIERS CHAUFFAGISTES ELECTRICIENS D'ILLE ET VILAINE : revenue, balance sheet and financial ratios

GROUPEMENT DES ARTISANS PLOMBIERS CHAUFFAGISTES ELECTRICIENS D'ILLE ET VILAINE is a French company founded 43 years ago, specialized in the sector Centrales d'achat non alimentaires. Based in PACE (35740), this company of category PME shows in 2024 a revenue of 594 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 - GROUPEMENT DES ARTISANS PLOMBIERS CHAUFFAGISTES ELECTRICIENS D'ILLE ET VILAINE (SIREN 327072658)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 593 539 € 669 921 € 638 376 € 622 127 € 525 339 € 508 303 € 483 997 € 462 990 € N/C
Net income 244 982 € 303 507 € 297 462 € 394 833 € 259 770 € 219 852 € 265 173 € 231 697 € 190 894 €
EBITDA 284 921 € 286 623 € 296 553 € 361 646 € 250 090 € 201 833 € 220 243 € 210 257 € -316 605 €
Net margin 41.3% 45.3% 46.6% 63.5% 49.4% 43.3% 54.8% 50.0% N/C

Revenue and income statement

In 2024, GROUPEMENT DES ARTISANS PLOMBIERS CHAUFFAGISTES ELECTRICIENS D'ILLE ET VILAINE achieves revenue of 594 k€. Revenue is growing positively over 9 years (CAGR: +3.6%). Significant drop of -11% vs 2023. After deducting consumption (33 €), gross margin stands at 594 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 285 k€, representing 48.0% of revenue. Positive scissor effect: EBITDA margin improves by +5.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 245 k€, i.e. 41.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

593 539 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

593 506 €

EBITDA (2024) ?
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

284 921 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

227 612 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

244 982 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

48.0%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 47%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 55.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2024) ?
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

47.44%

Cash flow / Revenue (2024) ?
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

54.987%

Repayment capacity (2024) ?
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

0.0

Asset age ratio (2024) ?
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

82.6%

Solvency indicators evolution
GROUPEMENT DES ARTISANS PLOMBIERS CHAUFFAGISTES ELECTRICIENS D'ILLE ET VILAINE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.09
Med: 12.77
Q3: 91.48
Excellent -50 pts over 3 years

In 2024, the debt ratio of GROUPEMENT DES ARTISANS P... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
47.44% 2024
2022
2023
2024
Q1: 14.45%
Med: 32.5%
Q3: 56.23%
Good

In 2024, the financial autonomy of GROUPEMENT DES ARTISANS P... (47.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.18 years
Q3: 3.44 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of GROUPEMENT DES ARTISANS P... (0.00) 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 137.96. 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 10.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

137.957

Interest coverage (2024) ?
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

10.332

Liquidity indicators evolution
GROUPEMENT DES ARTISANS PLOMBIERS CHAUFFAGISTES ELECTRICIENS D'ILLE ET VILAINE

Sector positioning

Liquidity ratio
137.96 2024
2022
2023
2024
Q1: 121.61
Med: 177.19
Q3: 308.74
Average -43 pts over 3 years

In 2024, the liquidity ratio of GROUPEMENT DES ARTISANS P... (137.96) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
10.33x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.78x
Q3: 21.01x
Good +37 pts over 3 years

In 2024, the interest coverage of GROUPEMENT DES ARTISANS P... (10.3x) 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. Average customer payment term: 86 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 81 days. The company must finance 5 days of gap between collections and payments. WCR is negative (-638 days): operations structurally generate cash.

Operating WCR (2024) ?
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

-1 051 074 €

Customer credit (2024) ?
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

86 j

Supplier credit (2024) ?
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

81 j

Inventory turnover (2024) ?
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 (2024) ?
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

-638 j

WCR and payment terms evolution
GROUPEMENT DES ARTISANS PLOMBIERS CHAUFFAGISTES ELECTRICIENS D'ILLE ET VILAINE

Positioning of GROUPEMENT DES ARTISANS PLOMBIERS CHAUFFAGISTES ELECTRICIENS D'ILLE ET VILAINE in its sector

Comparison with sector Centrales d'achat non alimentaires

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of GROUPEMENT DES ARTISANS PLOMBIERS CHAUFFAGISTES ELECTRICIENS D'ILLE ET VILAINE is estimated at 265 017 € (range 141 092€ - 1 103 067€). With an EBITDA of 284 921€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.32x (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.

Estimated enterprise value 2024
85 tx
141k€ 265k€ 1103k€
265 017 € Range: 141 092€ - 1 103 067€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
284 921 € × 1.0x
Estimation 280 435 €
153 949€ - 1 242 883€
Revenue Multiple 30%
593 539 € × 0.32x
Estimation 191 751 €
106 799€ - 455 651€
Net Income Multiple 20%
244 982 € × 1.4x
Estimation 336 375 €
160 391€ - 1 724 654€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Centrales d'achat non alimentaires)

Compare GROUPEMENT DES ARTISANS PLOMBIERS CHAUFFAGISTES ELECTRICIENS D'ILLE ET VILAINE with other companies in the same sector:

Voir toutes les statistiques du secteur Centrales d'achat non alimentaires

Frequently asked questions about GROUPEMENT DES ARTISANS PLOMBIERS CHAUFFAGISTES ELECTRICIENS D'ILLE ET VILAINE

What is the revenue of GROUPEMENT DES ARTISANS PLOMBIERS CHAUFFAGISTES ELECTRICIENS D'ILLE ET VILAINE ?

The revenue of GROUPEMENT DES ARTISANS PLOMBIERS CHAUFFAGISTES ELECTRICIENS D'ILLE ET VILAINE in 2024 is 594 k€.

Is GROUPEMENT DES ARTISANS PLOMBIERS CHAUFFAGISTES ELECTRICIENS D'ILLE ET VILAINE profitable?

Yes, GROUPEMENT DES ARTISANS PLOMBIERS CHAUFFAGISTES ELECTRICIENS D'ILLE ET VILAINE generated a net profit of 245 k€ in 2024.

Where is the headquarters of GROUPEMENT DES ARTISANS PLOMBIERS CHAUFFAGISTES ELECTRICIENS D'ILLE ET VILAINE ?

The headquarters of GROUPEMENT DES ARTISANS PLOMBIERS CHAUFFAGISTES ELECTRICIENS D'ILLE ET VILAINE is located in PACE (35740), in the department Ille-et-Vilaine.

Where to find the tax return of GROUPEMENT DES ARTISANS PLOMBIERS CHAUFFAGISTES ELECTRICIENS D'ILLE ET VILAINE ?

The tax return of GROUPEMENT DES ARTISANS PLOMBIERS CHAUFFAGISTES ELECTRICIENS D'ILLE ET VILAINE 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 GROUPEMENT DES ARTISANS PLOMBIERS CHAUFFAGISTES ELECTRICIENS D'ILLE ET VILAINE operate?

GROUPEMENT DES ARTISANS PLOMBIERS CHAUFFAGISTES ELECTRICIENS D'ILLE ET VILAINE operates in the sector Centrales d'achat non alimentaires (NAF code 46.19A). See the 'Sector positioning' section above to compare the company with its competitors.