GUILHEM ET FILS DEVELOPPEMENT : revenue, balance sheet and financial ratios

GUILHEM ET FILS DEVELOPPEMENT is a French company founded 38 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in ALBIAS (82350), this company of category PME shows in 2025 a revenue of 816 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 - GUILHEM ET FILS DEVELOPPEMENT (SIREN 342402021)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 816 002 € 786 751 € 683 049 € 649 412 € 610 685 € 587 796 € 581 149 € 581 312 € 583 996 € 568 557 €
Net income 180 435 € 479 153 € 1 495 € 192 425 € 340 076 € 286 181 € 315 579 € 281 706 € 258 857 € 337 131 €
EBITDA -23 678 € -10 002 € -720 € -16 818 € 15 467 € 60 569 € 60 488 € 24 798 € 34 804 € 37 822 €
Net margin 22.1% 60.9% 0.2% 29.6% 55.7% 48.7% 54.3% 48.5% 44.3% 59.3%

Revenue and income statement

In 2025, GUILHEM ET FILS DEVELOPPEMENT achieves revenue of 816 k€. Revenue is growing positively over 10 years (CAGR: +4.1%). Vs 2024: +4%. After deducting consumption (77 k€), gross margin stands at 739 k€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -24 k€, representing -2.9% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 180 k€, i.e. 22.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

816 002 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

739 141 €

EBITDA (2025) ?
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

-23 678 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-24 092 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

180 435 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.9%

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 27%. 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 77%. 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 4.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 23.3% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

26.589%

Financial autonomy (2025) ?
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

76.778%

Cash flow / Revenue (2025) ?
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

23.315%

Repayment capacity (2025) ?
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

4.591

Asset age ratio (2025) ?
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

38.4%

Solvency indicators evolution
GUILHEM ET FILS DEVELOPPEMENT

Sector positioning

Debt ratio
26.59 2025
2023
2024
2025
Q1: 0.14
Med: 27.24
Q3: 146.28
Good

In 2025, the debt ratio of GUILHEM ET FILS DEVELOPPE... (26.59) 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
76.78% 2025
2023
2024
2025
Q1: 17.38%
Med: 54.75%
Q3: 87.41%
Good +5 pts over 3 years

In 2025, the financial autonomy of GUILHEM ET FILS DEVELOPPE... (76.8%) 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
4.59 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.77 years
Q3: 6.12 years
Average -7 pts over 3 years

In 2025, the repayment capacity of GUILHEM ET FILS DEVELOPPE... (4.59) 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 684.69. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

684.693

Interest coverage (2025) ?
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

-0.405

Liquidity indicators evolution
GUILHEM ET FILS DEVELOPPEMENT

Sector positioning

Liquidity ratio
684.69 2025
2023
2024
2025
Q1: 159.67
Med: 1116.63
Q3: 6512.12
Average

In 2025, the liquidity ratio of GUILHEM ET FILS DEVELOPPE... (684.69) 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
-0.41x 2025
2023
2024
2025
Q1: -191.54x
Med: -25.42x
Q3: 0.0x
Good +36 pts over 3 years

In 2025, the interest coverage of GUILHEM ET FILS DEVELOPPE... (-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: 94 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. The gap of 66 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 132 days of revenue, i.e. 300 k€ to permanently finance.

Operating WCR (2025) ?
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

299 938 €

Customer credit (2025) ?
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

94 j

Supplier credit (2025) ?
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

28 j

Inventory turnover (2025) ?
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 (2025) ?
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

132 j

WCR and payment terms evolution
GUILHEM ET FILS DEVELOPPEMENT

Positioning of GUILHEM ET FILS DEVELOPPEMENT in its sector

Comparison with sector Fonds de placement et entités financières similaires

Valuation estimate

Based on 170 transactions of similar company sales (all years), the value of GUILHEM ET FILS DEVELOPPEMENT is estimated at 1 095 385 € (range 695 822€ - 1 569 417€). The price/revenue ratio is 0.71x (in line with sector norms). 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 2025
170 transactions
695k€ 1095k€ 1569k€
1 095 385 € Range: 695 822€ - 1 569 417€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
816 002 € × 0.71x
Estimation 578 621 €
386 731€ - 676 184€
Net Income Multiple 20%
180 435 € × 10.4x
Estimation 1 870 534 €
1 159 459€ - 2 909 269€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 170 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 (Fonds de placement et entités financières similaires)

Compare GUILHEM ET FILS DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Fonds de placement et entités financières similaires

Frequently asked questions about GUILHEM ET FILS DEVELOPPEMENT

What is the revenue of GUILHEM ET FILS DEVELOPPEMENT ?

The revenue of GUILHEM ET FILS DEVELOPPEMENT in 2025 is 816 k€.

Is GUILHEM ET FILS DEVELOPPEMENT profitable?

Yes, GUILHEM ET FILS DEVELOPPEMENT generated a net profit of 180 k€ in 2025.

Where is the headquarters of GUILHEM ET FILS DEVELOPPEMENT ?

The headquarters of GUILHEM ET FILS DEVELOPPEMENT is located in ALBIAS (82350), in the department Tarn-et-Garonne.

Where to find the tax return of GUILHEM ET FILS DEVELOPPEMENT ?

The tax return of GUILHEM ET FILS DEVELOPPEMENT 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 GUILHEM ET FILS DEVELOPPEMENT operate?

GUILHEM ET FILS DEVELOPPEMENT operates in the sector Fonds de placement et entités financières similaires (NAF code 64.30Z). See the 'Sector positioning' section above to compare the company with its competitors.