GUARANA N : revenue, balance sheet and financial ratios

GUARANA N is a French company founded 7 years ago, specialized in the sector Location de longue durée de voitures et de véhicules automobiles légers. Based in PARIS (75008), this company of category PME shows in 2024 a revenue of 114 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 - GUARANA N (SIREN 851128033)
Indicator 2024 2023 2022 2021 2020
Revenue 113 649 € 125 118 € 126 127 € 126 143 € 31 939 €
Net income -57 073 € -51 741 € -54 847 € -57 857 € -44 176 €
EBITDA 107 666 € 118 716 € 119 076 € 117 519 € -1 004 €
Net margin -50.2% -41.4% -43.5% -45.9% -138.3%

Revenue and income statement

In 2024, GUARANA N achieves revenue of 114 k€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +37.3%. Slight decline of -9% vs 2023. After deducting consumption (0 €), gross margin stands at 114 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 108 k€, representing 94.7% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -57 k€ (-50.2% of revenue), which will impact equity.

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

113 649 €

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

113 649 €

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

107 666 €

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

-56 152 €

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

-57 073 €

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

94.7%

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 568%. 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 69%. 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 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 93.9% 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

568.011%

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

69.347%

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

93.926%

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

1.678

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

14.8%

Solvency indicators evolution
GUARANA N

Sector positioning

Debt ratio
568.01 2024
2022
2023
2024
Q1: 0.0
Med: 52.09
Q3: 260.67
Watch +8 pts over 3 years

In 2024, the debt ratio of GUARANA N (568.01) 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
69.35% 2024
2022
2023
2024
Q1: 4.51%
Med: 24.09%
Q3: 51.07%
Excellent +12 pts over 3 years

In 2024, the financial autonomy of GUARANA N (69.3%) 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
1.68 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 1.27 years
Q3: 3.63 years
Average -6 pts over 3 years

In 2024, the repayment capacity of GUARANA N (1.68) 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 823.54. 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 0.9x. 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

823.537

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

0.855

Liquidity indicators evolution
GUARANA N

Sector positioning

Liquidity ratio
823.54 2024
2022
2023
2024
Q1: 79.61
Med: 167.54
Q3: 370.44
Excellent +53 pts over 3 years

In 2024, the liquidity ratio of GUARANA N (823.54) 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
0.85x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.37x
Q3: 11.14x
Average -35 pts over 3 years

In 2024, the interest coverage of GUARANA N (0.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 332 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The gap of 332 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 213 days of revenue, i.e. 67 k€ to permanently finance. Over 2020-2024, WCR increased by +110%, requiring additional financing.

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

67 096 €

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

332 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

0 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

213 j

WCR and payment terms evolution
GUARANA N

Positioning of GUARANA N in its sector

Comparison with sector Location de longue durée de voitures et de véhicules automobiles légers

Valuation estimate

Based on 276 transactions of similar company sales (all years), the value of GUARANA N is estimated at 903 480 € (range 186 720€ - 1 223 325€). With an EBITDA of 107 666€, the sector multiple of 11.9x is applied. The price/revenue ratio is 2.33x (premium 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.

Estimated enterprise value 2024
276 transactions
186k€ 903k€ 1223k€
903 480 € Range: 186 720€ - 1 223 325€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
107 666 € × 11.9x
Estimation 1 286 440 €
261 601€ - 1 750 402€
Revenue Multiple 30%
113 649 € × 2.33x
Estimation 265 215 €
61 921€ - 344 867€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 276 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 (Location de longue durée de voitures et de véhicules automobiles légers)

Compare GUARANA N with other companies in the same sector:

Voir toutes les statistiques du secteur Location de longue durée de voitures et de véhicules automobiles légers

Frequently asked questions about GUARANA N

What is the revenue of GUARANA N ?

The revenue of GUARANA N in 2024 is 114 k€.

Is GUARANA N profitable?

GUARANA N recorded a net loss in 2024.

Where is the headquarters of GUARANA N ?

The headquarters of GUARANA N is located in PARIS (75008), in the department Paris.

Where to find the tax return of GUARANA N ?

The tax return of GUARANA N 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 GUARANA N operate?

GUARANA N operates in the sector Location de longue durée de voitures et de véhicules automobiles légers (NAF code 77.11B). See the 'Sector positioning' section above to compare the company with its competitors.