GUILLEMET BERTHAULT : revenue, balance sheet and financial ratios

GUILLEMET BERTHAULT is a French company founded 27 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in PORNIC (44210), this company of category PME shows in 2022 a revenue of 4.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - GUILLEMET BERTHAULT (SIREN 421178021)
Indicator 2024 2023 2022 2021 2020 2019 2016 2016
Revenue N/C N/C 4 705 150 € N/C N/C N/C 1 035 671 € N/C
Net income 397 988 € 375 027 € 502 100 € 508 123 € 320 080 € 287 905 € 44 772 € -50 483 €
EBITDA N/C N/C 678 237 € N/C N/C N/C 25 366 € N/C
Net margin N/C N/C 10.7% N/C N/C N/C 4.3% N/C

Revenue and income statement

In 2024, GUILLEMET BERTHAULT generates positive net income of 398 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

397 988 €

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Chart evolution

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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 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 65%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

43.918%

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

64.557%

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

30.4%

Solvency indicators evolution
GUILLEMET BERTHAULT

Sector positioning

Debt ratio
43.92 2024
2022
2023
2024
Q1: 16.46
Med: 58.48
Q3: 154.77
Good

In 2024, the debt ratio of GUILLEMET BERTHAULT (43.92) 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
64.56% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Good +7 pts over 3 years

In 2024, the financial autonomy of GUILLEMET BERTHAULT (64.6%) 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
3.67 years 2022
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Average

In 2022, the repayment capacity of GUILLEMET BERTHAULT (3.67) 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 357.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

357.249

Liquidity indicators evolution
GUILLEMET BERTHAULT

Sector positioning

Liquidity ratio
357.25 2024
2022
2023
2024
Q1: 129.46
Med: 182.14
Q3: 260.79
Excellent

In 2024, the liquidity ratio of GUILLEMET BERTHAULT (357.25) 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
2.79x 2022
2022
Q1: 0.75x
Med: 2.51x
Q3: 5.16x
Good

In 2022, the interest coverage of GUILLEMET BERTHAULT (2.8x) 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.

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

0 €

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

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 and payment terms evolution
GUILLEMET BERTHAULT

Positioning of GUILLEMET BERTHAULT in its sector

Comparison with sector Commerce de détail de produits pharmaceutiques en magasin spécialisé

Valuation estimate

Based on 225 transactions of similar company sales in 2024, the value of GUILLEMET BERTHAULT is estimated at 5 556 206 € (range 3 869 254€ - 8 312 403€). 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
225 transactions
3869k€ 5556k€ 8312k€
5 556 206 € Range: 3 869 254€ - 8 312 403€
NAF 5 année 2024

Valuation method used

Net Income Multiple
397 988 € × 14.0x = 5 556 207 €
Range: 3 869 254€ - 8 312 403€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 225 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 de produits pharmaceutiques en magasin spécialisé)

Compare GUILLEMET BERTHAULT with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de produits pharmaceutiques en magasin spécialisé

Frequently asked questions about GUILLEMET BERTHAULT

What is the revenue of GUILLEMET BERTHAULT ?

The revenue of GUILLEMET BERTHAULT in 2022 is 4.7 M€.

Is GUILLEMET BERTHAULT profitable?

Yes, GUILLEMET BERTHAULT generated a net profit of 398 k€ in 2024.

Where is the headquarters of GUILLEMET BERTHAULT ?

The headquarters of GUILLEMET BERTHAULT is located in PORNIC (44210), in the department Loire-Atlantique.

Where to find the tax return of GUILLEMET BERTHAULT ?

The tax return of GUILLEMET BERTHAULT 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 GUILLEMET BERTHAULT operate?

GUILLEMET BERTHAULT operates in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé (NAF code 47.73Z). See the 'Sector positioning' section above to compare the company with its competitors.