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JOAILLERIE CARINE GIRARD : revenue, balance sheet and financial ratios

JOAILLERIE CARINE GIRARD is a French company founded 15 years ago, specialized in the sector Fabrication d’articles de joaillerie et bijouterie. Based in LIBOURNE (33500), this company of category PME shows in 2020 a revenue of 253 k€. 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 - JOAILLERIE CARINE GIRARD (SIREN 528905698)
Indicator 2020
Revenue 253 460 €
Net income 34 370 €
EBITDA 49 991 €
Net margin 13.6%

Revenue and income statement

In 2020, JOAILLERIE CARINE GIRARD achieves revenue of 253 k€. After deducting consumption (73 k€), gross margin stands at 180 k€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 50 k€, representing 19.7% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 34 k€, i.e. 13.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

253 460 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

180 239 €

EBITDA (2020) ?
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

49 991 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

42 349 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

34 370 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

19.6%

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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 267%. 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 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 16.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

267.498%

Financial autonomy (2020) ?
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

22.323%

Cash flow / Revenue (2020) ?
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

16.384%

Repayment capacity (2020) ?
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

7.272

Asset age ratio (2020) ?
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

30.2%

Solvency indicators evolution
JOAILLERIE CARINE GIRARD

Sector positioning

Debt ratio
267.5 2020
2020
Q1: 0.82
Med: 27.11
Q3: 111.13
Watch

In 2020, the debt ratio of JOAILLERIE CARINE GIRARD (267.50) 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.

Financial autonomy
22.32% 2020
2020
Q1: 13.55%
Med: 38.92%
Q3: 66.42%
Average

In 2020, the financial autonomy of JOAILLERIE CARINE GIRARD (22.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
7.27 years 2020
2020
Q1: -0.17 years
Med: 0.0 years
Q3: 2.04 years
Watch

In 2020, the repayment capacity of JOAILLERIE CARINE GIRARD (7.27) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 485.01. 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 3.1x. Financial charges are adequately covered by operations.

Liquidity ratio (2020) ?
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

485.014

Interest coverage (2020) ?
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

3.069

Liquidity indicators evolution
JOAILLERIE CARINE GIRARD

Sector positioning

Liquidity ratio
485.01 2020
2020
Q1: 144.74
Med: 287.75
Q3: 527.35
Good

In 2020, the liquidity ratio of JOAILLERIE CARINE GIRARD (485.01) 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
3.07x 2020
2020
Q1: 0.0x
Med: 0.0x
Q3: 1.28x
Excellent

In 2020, the interest coverage of JOAILLERIE CARINE GIRARD (3.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 89 days. Excellent situation: suppliers finance 87 days of the operating cycle (retail model). Inventory turnover is 523 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 494 days of revenue, i.e. 348 k€ to permanently finance.

Operating WCR (2020) ?
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

347 937 €

Customer credit (2020) ?
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

2 j

Supplier credit (2020) ?
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

89 j

Inventory turnover (2020) ?
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

523 j

WCR in days of revenue (2020) ?
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

494 j

WCR and payment terms evolution
JOAILLERIE CARINE GIRARD

Positioning of JOAILLERIE CARINE GIRARD in its sector

Comparison with sector Fabrication d’articles de joaillerie et bijouterie

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of JOAILLERIE CARINE GIRARD is estimated at 100 529 € (range 31 510€ - 188 911€). With an EBITDA of 49 991€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.24x (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.

Estimated enterprise value 2020
101 transactions
31k€ 100k€ 188k€
100 529 € Range: 31 510€ - 188 911€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
49 991 € × 2.5x
Estimation 126 945 €
35 196€ - 234 762€
Revenue Multiple 30%
253 460 € × 0.24x
Estimation 59 684 €
28 608€ - 107 990€
Net Income Multiple 20%
34 370 € × 2.8x
Estimation 95 761 €
26 652€ - 195 666€
How is this estimate calculated?

This estimate is based on the analysis of 101 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 (Fabrication d’articles de joaillerie et bijouterie)

Compare JOAILLERIE CARINE GIRARD with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d’articles de joaillerie et bijouterie

Frequently asked questions about JOAILLERIE CARINE GIRARD

What is the revenue of JOAILLERIE CARINE GIRARD ?

The revenue of JOAILLERIE CARINE GIRARD in 2020 is 253 k€.

Is JOAILLERIE CARINE GIRARD profitable?

Yes, JOAILLERIE CARINE GIRARD generated a net profit of 34 k€ in 2020.

Where is the headquarters of JOAILLERIE CARINE GIRARD ?

The headquarters of JOAILLERIE CARINE GIRARD is located in LIBOURNE (33500), in the department Gironde.

Where to find the tax return of JOAILLERIE CARINE GIRARD ?

The tax return of JOAILLERIE CARINE GIRARD 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 JOAILLERIE CARINE GIRARD operate?

JOAILLERIE CARINE GIRARD operates in the sector Fabrication d’articles de joaillerie et bijouterie (NAF code 32.12Z). See the 'Sector positioning' section above to compare the company with its competitors.