GUILLOUX MATERIAUX : revenue, balance sheet and financial ratios

GUILLOUX MATERIAUX is a French company founded 49 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in SARTILLY-BAIE-BOCAGE (50530), this company of category ETI shows in 2019 a revenue of 58.1 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 - GUILLOUX MATERIAUX (SIREN 310896378)
Indicator 2019 2018 2017 2016
Revenue 58 108 503 € 50 361 416 € 44 594 513 € 41 538 769 €
Net income 965 510 € 907 128 € 833 927 € 529 897 €
EBITDA 1 849 786 € 1 414 354 € 1 591 797 € 1 088 205 €
Net margin 1.7% 1.8% 1.9% 1.3%

Revenue and income statement

In 2019, GUILLOUX MATERIAUX achieves revenue of 58.1 M€. Over the period 2016-2019, the company shows strong growth with a CAGR (compound annual growth rate) of +11.8%. Vs 2018, growth of +15% (50.4 M€ -> 58.1 M€). After deducting consumption (46.0 M€), gross margin stands at 12.1 M€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.8 M€, representing 3.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 966 k€, i.e. 1.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

58 108 503 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

12 086 811 €

EBITDA (2019) ?
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

1 849 786 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 500 517 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

965 510 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.2%

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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 77%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

76.648%

Financial autonomy (2019) ?
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

37.403%

Cash flow / Revenue (2019) ?
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

2.015%

Repayment capacity (2019) ?
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

5.232

Asset age ratio (2019) ?
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

39.5%

Solvency indicators evolution
GUILLOUX MATERIAUX

Sector positioning

Debt ratio
76.65 2019
2017
2018
2019
Q1: 0.74
Med: 16.08
Q3: 56.66
Average

In 2019, the debt ratio of GUILLOUX MATERIAUX (76.65) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
37.4% 2019
2017
2018
2019
Q1: 20.03%
Med: 40.89%
Q3: 59.88%
Average

In 2019, the financial autonomy of GUILLOUX MATERIAUX (37.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
5.23 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.34 years
Q3: 2.21 years
Average

In 2019, the repayment capacity of GUILLOUX MATERIAUX (5.23) 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 232.72. 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 4.9x. Financial charges are adequately covered by operations.

Liquidity ratio (2019) ?
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

232.725

Interest coverage (2019) ?
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

4.878

Liquidity indicators evolution
GUILLOUX MATERIAUX

Sector positioning

Liquidity ratio
232.72 2019
2017
2018
2019
Q1: 140.41
Med: 198.8
Q3: 301.15
Good +6 pts over 3 years

In 2019, the liquidity ratio of GUILLOUX MATERIAUX (232.72) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
4.88x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.94x
Q3: 5.38x
Good

In 2019, the interest coverage of GUILLOUX MATERIAUX (4.9x) 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: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. The company must finance 1 days of gap between collections and payments. Inventory turnover is 81 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 129 days of revenue, i.e. 20.8 M€ to permanently finance. Over 2016-2019, WCR increased by +48%, requiring additional financing.

Operating WCR (2019) ?
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

20 754 033 €

Customer credit (2019) ?
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

42 j

Supplier credit (2019) ?
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

41 j

Inventory turnover (2019) ?
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

81 j

WCR in days of revenue (2019) ?
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

129 j

WCR and payment terms evolution
GUILLOUX MATERIAUX

Positioning of GUILLOUX MATERIAUX 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 (32 transactions). This range of 4 957 822€ to 19 366 622€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2019
Indicative
4957k€ 11022k€ 19366k€
11 022 989 € Range: 4 957 822€ - 19 366 622€
NAF 5 année 2019

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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 GUILLOUX MATERIAUX 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 GUILLOUX MATERIAUX

What is the revenue of GUILLOUX MATERIAUX ?

The revenue of GUILLOUX MATERIAUX in 2019 is 58.1 M€.

Is GUILLOUX MATERIAUX profitable?

Yes, GUILLOUX MATERIAUX generated a net profit of 966 k€ in 2019.

Where is the headquarters of GUILLOUX MATERIAUX ?

The headquarters of GUILLOUX MATERIAUX is located in SARTILLY-BAIE-BOCAGE (50530), in the department Manche.

Where to find the tax return of GUILLOUX MATERIAUX ?

The tax return of GUILLOUX MATERIAUX 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 GUILLOUX MATERIAUX operate?

GUILLOUX MATERIAUX 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.