SIREN : 427220736
J P GRUHIER SOC is a French company founded 53 years ago, specialized in the sector Fabrication de sièges d'ameublement d'intérieur. Based in TONNERRE (89700), this company of category ETI shows in 2024 a revenue of 9.6 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 9 613 979 € | 10 840 947 € | 12 775 696 € | 16 518 438 € | 13 716 484 € | 16 076 170 € | 17 355 002 € | 20 891 618 € | 25 718 186 € |
| Net income | -1 523 546 € | -2 131 502 € | -1 823 394 € | 427 149 € | -735 197 € | -642 667 € | 116 102 € | 204 777 € | 105 097 € |
| EBITDA | -771 041 € | -1 906 717 € | -1 980 956 € | 131 349 € | -736 832 € | -1 057 462 € | -1 124 310 € | 84 712 € | 503 018 € |
| Net margin | -15.8% | -19.7% | -14.3% | 2.6% | -5.4% | -4.0% | 0.7% | 1.0% | 0.4% |
In 2024, J P GRUHIER SOC achieves revenue of 9.6 M€. Revenue is declining over the period 2016-2024 (CAGR: -11.6%). Significant drop of -11% vs 2023. After deducting consumption (5.1 M€), gross margin stands at 4.6 M€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -771 k€, representing -8.0% of revenue. Positive scissor effect: EBITDA margin improves by +9.6 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.5 M€ (-15.8% of revenue), which will impact equity.
9 613 979 €
4 550 154 €
-771 041 €
-1 245 849 €
-1 523 546 €
-8.0%
The debt ratio (= Financial debt / Equity x 100) stands at 152%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory.
151.739%
27.263%
-10.957%
-2.807
35.2%
In 2024, the debt ratio of J P GRUHIER SOC (151.74) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of J P GRUHIER SOC (27.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of J P GRUHIER SOC (-2.81) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 148.62. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
148.625
-24.459
In 2024, the liquidity ratio of J P GRUHIER SOC (148.62) 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.
In 2024, the interest coverage of J P GRUHIER SOC (-24.5x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 70 days. Excellent situation: suppliers finance 41 days of the operating cycle (retail model). Inventory turnover is 89 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 105 days of revenue, i.e. 2.8 M€ to permanently finance. Notable WCR improvement over the period (-24%), freeing up cash.
2 813 146 €
29 j
70 j
89 j
105 j
Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 1 626 373€ to 2 508 892€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 40 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare J P GRUHIER SOC with other companies in the same sector:
Voir toutes les statistiques du secteur Fabrication de sièges d'ameublement d'intérieur
The revenue of J P GRUHIER SOC in 2024 is 9.6 M€.
J P GRUHIER SOC recorded a net loss in 2024.
The headquarters of J P GRUHIER SOC is located in TONNERRE (89700), in the department Yonne.
The tax return of J P GRUHIER SOC 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).
J P GRUHIER SOC operates in the sector Fabrication de sièges d'ameublement d'intérieur (NAF code 31.09A). See the 'Sector positioning' section above to compare the company with its competitors.