GUINABA BERRI SL : revenue, balance sheet and financial ratios

GUINABA BERRI SL is a French company founded 8 years ago, specialized in the sector Commerce de détail de meubles. Based in HENDAYE (64700), this company of category PME shows in 2024 a revenue of 1.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - GUINABA BERRI SL (SIREN 833765621)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 1 535 350 € 1 536 819 € 1 441 906 € 1 513 379 € 1 288 924 € 1 004 983 € 628 018 €
Net income 123 420 € 120 106 € 110 976 € 118 666 € 100 582 € 80 990 € 47 068 €
EBITDA 152 238 € 153 085 € 142 302 € 155 498 € 132 815 € 105 762 € 58 488 €
Net margin 8.0% 7.8% 7.7% 7.8% 7.8% 8.1% 7.5%

Revenue and income statement

In 2024, GUINABA BERRI SL achieves revenue of 1.5 M€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +16.1%. Slight decline of -0% vs 2023. After deducting consumption (695 k€), gross margin stands at 841 k€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 152 k€, representing 9.9% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 123 k€, i.e. 8.0% 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

1 535 350 €

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

840 556 €

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

152 238 €

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

151 973 €

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

123 420 €

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

9.9%

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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 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 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

0.266%

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

26.596%

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

8.039%

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

0.003

Solvency indicators evolution
GUINABA BERRI SL

Sector positioning

Debt ratio
0.27 2024
2022
2023
2024
Q1: 1.63
Med: 24.85
Q3: 81.95
Excellent

In 2024, the debt ratio of GUINABA BERRI SL (0.27) 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
26.6% 2024
2022
2023
2024
Q1: 11.72%
Med: 29.88%
Q3: 50.21%
Average -5 pts over 3 years

In 2024, the financial autonomy of GUINABA BERRI SL (26.6%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.71 years
Good

In 2024, the repayment capacity of GUINABA BERRI SL (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. Excellent situation: suppliers finance 64 days of the operating cycle (retail model). WCR is negative (-17 days): operations structurally generate cash. Notable WCR improvement over the period (-327%), 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

-70 580 €

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

64 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

-17 j

WCR and payment terms evolution
GUINABA BERRI SL

Positioning of GUINABA BERRI SL in its sector

Comparison with sector Commerce de détail de meubles

Valuation estimate

Based on 61 transactions of similar company sales in 2024, the value of GUINABA BERRI SL is estimated at 578 354 € (range 387 038€ - 888 352€). With an EBITDA of 152 238€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.22x (conservative 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
61 tx
387k€ 578k€ 888k€
578 354 € Range: 387 038€ - 888 352€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
152 238 € × 4.7x
Estimation 717 824 €
517 195€ - 1 118 677€
Revenue Multiple 30%
1 535 350 € × 0.22x
Estimation 338 203 €
250 311€ - 443 721€
Net Income Multiple 20%
123 420 € × 4.8x
Estimation 589 908 €
266 736€ - 979 491€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 meubles)

Compare GUINABA BERRI SL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de meubles

Frequently asked questions about GUINABA BERRI SL

What is the revenue of GUINABA BERRI SL ?

The revenue of GUINABA BERRI SL in 2024 is 1.5 M€.

Is GUINABA BERRI SL profitable?

Yes, GUINABA BERRI SL generated a net profit of 123 k€ in 2024.

Where is the headquarters of GUINABA BERRI SL ?

The headquarters of GUINABA BERRI SL is located in HENDAYE (64700), in the department Pyrenees-Atlantiques.

Where to find the tax return of GUINABA BERRI SL ?

The tax return of GUINABA BERRI SL 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 GUINABA BERRI SL operate?

GUINABA BERRI SL operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.