GUISNEL DISTRIBUTION SAS : revenue, balance sheet and financial ratios

GUISNEL DISTRIBUTION SAS is a French company founded 47 years ago, specialized in the sector Transports routiers de fret interurbains. Based in DOL-DE-BRETAGNE (35120), this company of category ETI shows in 2025 a revenue of 37.8 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 - GUISNEL DISTRIBUTION SAS (SIREN 315064501)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 37 821 277 € 38 588 895 € 46 102 575 € 47 352 936 € 50 364 691 € 45 212 327 € 49 644 891 € 50 067 733 € 46 838 473 € 43 079 957 €
Net income 267 041 € 674 602 € 224 704 € 930 663 € 2 817 455 € 1 032 450 € -556 158 € -355 612 € 214 828 € 964 063 €
EBITDA 2 075 521 € 2 383 071 € 2 518 539 € 3 613 657 € 6 561 390 € 4 210 340 € 3 214 066 € 2 518 537 € 1 917 831 € 1 735 082 €
Net margin 0.7% 1.7% 0.5% 2.0% 5.6% 2.3% -1.1% -0.7% 0.5% 2.2%

Revenue and income statement

In 2025, GUISNEL DISTRIBUTION SAS achieves revenue of 37.8 M€. Activity remains stable over the period (CAGR: -1.4%). Slight decline of -2% vs 2024. After deducting consumption (4.3 M€), gross margin stands at 33.6 M€, i.e. a rate of 89%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.1 M€, representing 5.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 267 k€, i.e. 0.7% 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

37 821 277 €

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

33 564 702 €

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

2 075 521 €

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

-180 427 €

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

267 041 €

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

5.5%

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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 7%. 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 53%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (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

6.95%

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

53.405%

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

7.022%

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

0.349

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

25.2%

Solvency indicators evolution
GUISNEL DISTRIBUTION SAS

Sector positioning

Debt ratio
6.95 2025
2023
2024
2025
Q1: 10.1
Med: 40.12
Q3: 90.28
Excellent -15 pts over 3 years

In 2025, the debt ratio of GUISNEL DISTRIBUTION SAS (6.95) 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
53.41% 2025
2023
2024
2025
Q1: 24.65%
Med: 39.5%
Q3: 54.09%
Good

In 2025, the financial autonomy of GUISNEL DISTRIBUTION SAS (53.4%) 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
0.35 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.97 years
Q3: 2.68 years
Good -25 pts over 3 years

In 2025, the repayment capacity of GUISNEL DISTRIBUTION SAS (0.35) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 89.39. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

89.394

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

1.154

Liquidity indicators evolution
GUISNEL DISTRIBUTION SAS

Sector positioning

Liquidity ratio
89.39 2025
2023
2024
2025
Q1: 134.08
Med: 185.34
Q3: 264.73
Watch

In 2025, the liquidity ratio of GUISNEL DISTRIBUTION SAS (89.39) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
1.15x 2025
2023
2024
2025
Q1: 0.0x
Med: 2.16x
Q3: 7.85x
Average -27 pts over 3 years

In 2025, the interest coverage of GUISNEL DISTRIBUTION SAS (1.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 53 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. The company must finance 24 days of gap between collections and payments. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-50 days): operations structurally generate cash. Notable WCR improvement over the period (-296%), freeing up cash.

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

-5 303 299 €

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

53 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

29 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

6 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

-50 j

WCR and payment terms evolution
GUISNEL DISTRIBUTION SAS

Positioning of GUISNEL DISTRIBUTION SAS in its sector

Comparison with sector Transports routiers de fret interurbains

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (41 transactions). This range of 2 223 266€ to 10 803 118€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
2223k€ 6132k€ 10803k€
6 132 423 € Range: 2 223 266€ - 10 803 118€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 41 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 (Transports routiers de fret interurbains)

Compare GUISNEL DISTRIBUTION SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about GUISNEL DISTRIBUTION SAS

What is the revenue of GUISNEL DISTRIBUTION SAS ?

The revenue of GUISNEL DISTRIBUTION SAS in 2025 is 37.8 M€.

Is GUISNEL DISTRIBUTION SAS profitable?

Yes, GUISNEL DISTRIBUTION SAS generated a net profit of 267 k€ in 2025.

Where is the headquarters of GUISNEL DISTRIBUTION SAS ?

The headquarters of GUISNEL DISTRIBUTION SAS is located in DOL-DE-BRETAGNE (35120), in the department Ille-et-Vilaine.

Where to find the tax return of GUISNEL DISTRIBUTION SAS ?

The tax return of GUISNEL DISTRIBUTION 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 GUISNEL DISTRIBUTION SAS operate?

GUISNEL DISTRIBUTION SAS operates in the sector Transports routiers de fret interurbains (NAF code 49.41A). See the 'Sector positioning' section above to compare the company with its competitors.