GRUCHET DISCOUNT : revenue, balance sheet and financial ratios

GRUCHET DISCOUNT is a French company founded 8 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in GRUCHET-LE-VALASSE (76210), this company of category PME shows in 2024 a revenue of 1.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - GRUCHET DISCOUNT (SIREN 832194534)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 1 116 643 € 1 053 284 € 843 168 € 775 005 € 667 061 € 732 886 € N/C
Net income 56 481 € 57 576 € 31 012 € 45 627 € 35 509 € 49 429 € 55 719 €
EBITDA 76 160 € 76 858 € 40 724 € 56 808 € 36 011 € 66 164 € N/C
Net margin 5.1% 5.5% 3.7% 5.9% 5.3% 6.7% N/C

Revenue and income statement

In 2024, GRUCHET DISCOUNT achieves revenue of 1.1 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.8%. Vs 2023: +6%. After deducting consumption (813 k€), gross margin stands at 304 k€, i.e. a rate of 27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 76 k€, representing 6.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 56 k€, i.e. 5.1% 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

1 116 643 €

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

303 632 €

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

76 160 €

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

69 240 €

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

56 481 €

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

6.8%

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 12%. 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 59%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

12.183%

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

59.206%

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

5.677%

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

0.439

Solvency indicators evolution
GRUCHET DISCOUNT

Sector positioning

Debt ratio
12.18 2024
2022
2023
2024
Q1: 0.9
Med: 20.7
Q3: 70.89
Good -16 pts over 3 years

In 2024, the debt ratio of GRUCHET DISCOUNT (12.18) 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
59.21% 2024
2022
2023
2024
Q1: 7.19%
Med: 33.38%
Q3: 56.89%
Excellent +14 pts over 3 years

In 2024, the financial autonomy of GRUCHET DISCOUNT (59.2%) 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
0.44 years 2024
2022
2023
2024
Q1: -0.07 years
Med: 0.06 years
Q3: 2.39 years
Average -10 pts over 3 years

In 2024, the repayment capacity of GRUCHET DISCOUNT (0.44) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

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

0.0

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

0.403

Liquidity indicators evolution
GRUCHET DISCOUNT

Sector positioning

Liquidity ratio
0.0 2024
2022
2023
2024
Q1: 141.42
Med: 215.48
Q3: 351.71
Watch -61 pts over 3 years

In 2024, the liquidity ratio of GRUCHET DISCOUNT (0.00) 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.

Interest coverage
0.4x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.06x
Q3: 3.94x
Good -9 pts over 3 years

In 2024, the interest coverage of GRUCHET DISCOUNT (0.4x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). WCR is negative (-13 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

-40 467 €

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

0 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

34 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

-13 j

WCR and payment terms evolution
GRUCHET DISCOUNT

Positioning of GRUCHET DISCOUNT in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 61 transactions of similar company sales in 2024, the value of GRUCHET DISCOUNT is estimated at 307 336 € (range 208 396€ - 466 283€). With an EBITDA of 76 160€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.22x (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
61 tx
208k€ 307k€ 466k€
307 336 € Range: 208 396€ - 466 283€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
76 160 € × 4.7x
Estimation 359 105 €
258 737€ - 559 640€
Revenue Multiple 30%
1 116 643 € × 0.22x
Estimation 245 971 €
182 049€ - 322 713€
Net Income Multiple 20%
56 481 € × 4.8x
Estimation 269 961 €
122 067€ - 448 247€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 (Commerce de détail d'autres équipements du foyer)

Compare GRUCHET DISCOUNT with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about GRUCHET DISCOUNT

What is the revenue of GRUCHET DISCOUNT ?

The revenue of GRUCHET DISCOUNT in 2024 is 1.1 M€.

Is GRUCHET DISCOUNT profitable?

Yes, GRUCHET DISCOUNT generated a net profit of 56 k€ in 2024.

Where is the headquarters of GRUCHET DISCOUNT ?

The headquarters of GRUCHET DISCOUNT is located in GRUCHET-LE-VALASSE (76210), in the department Seine-Maritime.

Where to find the tax return of GRUCHET DISCOUNT ?

The tax return of GRUCHET DISCOUNT 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 GRUCHET DISCOUNT operate?

GRUCHET DISCOUNT operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.