GUARDIAN INDUSTRIE FRANCE SAS : revenue, balance sheet and financial ratios

GUARDIAN INDUSTRIE FRANCE SAS is a French company founded 26 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in LYON (69004), this company of category ETI shows in 2024 a revenue of 5.8 M€. 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 - GUARDIAN INDUSTRIE FRANCE SAS (SIREN 428282255)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 5 820 725 € 10 448 178 € 12 077 816 € 9 982 941 € 7 325 223 € 8 118 239 € 8 330 167 € 10 594 355 € 11 124 378 €
Net income 236 809 € 121 673 € 350 730 € 156 301 € 114 138 € 146 032 € 127 540 € 154 527 € 114 125 €
EBITDA 132 905 € 238 333 € 479 024 € 157 873 € 51 208 € 457 968 € 306 709 € 494 422 € 370 975 €
Net margin 4.1% 1.2% 2.9% 1.6% 1.6% 1.8% 1.5% 1.5% 1.0%

Revenue and income statement

In 2024, GUARDIAN INDUSTRIE FRANCE SAS achieves revenue of 5.8 M€. Revenue is declining over the period 2016-2024 (CAGR: -7.8%). Significant drop of -44% vs 2023. After deducting consumption (1.6 M€), gross margin stands at 4.3 M€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 133 k€, representing 2.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 237 k€, i.e. 4.1% 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

5 820 725 €

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

4 252 634 €

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

132 905 €

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

147 869 €

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

236 809 €

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

2.3%

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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 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 75%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 3.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

75.334%

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

3.707%

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

4.7%

Solvency indicators evolution
GUARDIAN INDUSTRIE FRANCE SAS

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 2.07
Med: 17.76
Q3: 57.15
Excellent

In 2024, the debt ratio of GUARDIAN INDUSTRIE FRANCE... (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
75.33% 2024
2022
2023
2024
Q1: 25.78%
Med: 46.47%
Q3: 64.06%
Excellent +7 pts over 3 years

In 2024, the financial autonomy of GUARDIAN INDUSTRIE FRANCE... (75.3%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.36 years
Q3: 2.34 years
Excellent

In 2024, the repayment capacity of GUARDIAN INDUSTRIE FRANCE... (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 450.33. 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 27.3x. 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

450.331

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

27.304

Liquidity indicators evolution
GUARDIAN INDUSTRIE FRANCE SAS

Sector positioning

Liquidity ratio
450.33 2024
2022
2023
2024
Q1: 160.84
Med: 235.03
Q3: 352.94
Excellent +5 pts over 3 years

In 2024, the liquidity ratio of GUARDIAN INDUSTRIE FRANCE... (450.33) 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
27.3x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.33x
Q3: 8.51x
Excellent

In 2024, the interest coverage of GUARDIAN INDUSTRIE FRANCE... (27.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 109 days. Excellent situation: suppliers finance 88 days of the operating cycle (retail model). Inventory turnover is 24 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 98 days of revenue, i.e. 1.6 M€ to permanently finance. Notable WCR improvement over the period (-54%), freeing up 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

1 578 173 €

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

21 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

109 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

24 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

98 j

WCR and payment terms evolution
GUARDIAN INDUSTRIE FRANCE SAS

Positioning of GUARDIAN INDUSTRIE FRANCE SAS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 322 330€ to 974 118€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
322k€ 473k€ 974k€
473 834 € Range: 322 330€ - 974 118€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 gros (commerce interentreprises) de bois et de matériaux de construction )

Compare GUARDIAN INDUSTRIE FRANCE SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about GUARDIAN INDUSTRIE FRANCE SAS

What is the revenue of GUARDIAN INDUSTRIE FRANCE SAS ?

The revenue of GUARDIAN INDUSTRIE FRANCE SAS in 2024 is 5.8 M€.

Is GUARDIAN INDUSTRIE FRANCE SAS profitable?

Yes, GUARDIAN INDUSTRIE FRANCE SAS generated a net profit of 237 k€ in 2024.

Where is the headquarters of GUARDIAN INDUSTRIE FRANCE SAS ?

The headquarters of GUARDIAN INDUSTRIE FRANCE SAS is located in LYON (69004), in the department Rhone.

Where to find the tax return of GUARDIAN INDUSTRIE FRANCE SAS ?

The tax return of GUARDIAN INDUSTRIE FRANCE SAS 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 GUARDIAN INDUSTRIE FRANCE SAS operate?

GUARDIAN INDUSTRIE FRANCE SAS operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.