LA GENERALE DE BUREAUTIQUE : revenue, balance sheet and financial ratios

LA GENERALE DE BUREAUTIQUE is a French company founded 36 years ago, specialized in the sector Réparation de machines et équipements mécaniques. Based in NANTES (44300), this company of category ETI shows in 2022 a revenue of 11.1 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 - LA GENERALE DE BUREAUTIQUE (SIREN 351667852)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 11 067 991 € 10 764 675 € 8 758 337 € 10 348 096 € 9 889 494 € 9 155 926 € 8 732 833 €
Net income 1 184 712 € 1 431 215 € 1 263 593 € 1 578 345 € 1 486 000 € 1 035 940 € 1 237 504 €
EBITDA 1 537 324 € 1 858 572 € 1 826 405 € 2 254 030 € 2 256 794 € 1 736 427 € 1 806 892 €
Net margin 10.7% 13.3% 14.4% 15.3% 15.0% 11.3% 14.2%

Revenue and income statement

In 2022, LA GENERALE DE BUREAUTIQUE achieves revenue of 11.1 M€. Revenue is growing positively over 7 years (CAGR: +4.0%). Vs 2021: +3%. After deducting consumption (5.2 M€), gross margin stands at 5.9 M€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.5 M€, representing 13.9% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -17%, reducing margin by 3.4 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.2 M€, i.e. 10.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

11 067 991 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 915 614 €

EBITDA (2022) ?
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

1 537 324 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 577 185 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 184 712 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.8%

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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 84%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.1% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

83.571%

Financial autonomy (2022) ?
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

33.455%

Cash flow / Revenue (2022) ?
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

10.095%

Repayment capacity (2022) ?
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

1.329

Asset age ratio (2022) ?
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

14.2%

Solvency indicators evolution
LA GENERALE DE BUREAUTIQUE

Sector positioning

Debt ratio
83.57 2022
2020
2021
2022
Q1: 2.63
Med: 21.45
Q3: 69.01
Average

In 2022, the debt ratio of LA GENERALE DE BUREAUTIQUE (83.57) 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
33.45% 2022
2020
2021
2022
Q1: 21.09%
Med: 40.6%
Q3: 59.77%
Average

In 2022, the financial autonomy of LA GENERALE DE BUREAUTIQUE (33.5%) 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
1.33 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.46 years
Q3: 2.04 years
Average

In 2022, the repayment capacity of LA GENERALE DE BUREAUTIQUE (1.33) 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 283.67. 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 2.0x. Financial charges are adequately covered by operations.

Liquidity ratio (2022) ?
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

283.671

Interest coverage (2022) ?
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

2.036

Liquidity indicators evolution
LA GENERALE DE BUREAUTIQUE

Sector positioning

Liquidity ratio
283.67 2022
2020
2021
2022
Q1: 162.77
Med: 225.98
Q3: 325.27
Good

In 2022, the liquidity ratio of LA GENERALE DE BUREAUTIQUE (283.67) 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
2.04x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.43x
Q3: 2.76x
Good +42 pts over 3 years

In 2022, the interest coverage of LA GENERALE DE BUREAUTIQUE (2.0x) 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: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. The company must finance 2 days of gap between collections and payments. Inventory turnover is 31 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 57 days of revenue, i.e. 1.8 M€ to permanently finance. Over 2016-2022, WCR increased by +98%, requiring additional financing.

Operating WCR (2022) ?
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

1 762 246 €

Customer credit (2022) ?
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

43 j

Supplier credit (2022) ?
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 (2022) ?
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

31 j

WCR in days of revenue (2022) ?
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

57 j

WCR and payment terms evolution
LA GENERALE DE BUREAUTIQUE

Positioning of LA GENERALE DE BUREAUTIQUE in its sector

Comparison with sector Réparation de machines et équipements mécaniques

Valuation estimate

Based on 104 transactions of similar company sales (all years), the value of LA GENERALE DE BUREAUTIQUE is estimated at 1 989 061 € (range 1 223 247€ - 5 948 589€). With an EBITDA of 1 537 324€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.27x (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 2022
104 transactions
1223k€ 1989k€ 5948k€
1 989 061 € Range: 1 223 247€ - 5 948 589€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 537 324 € × 1.0x
Estimation 1 580 810 €
1 091 174€ - 5 171 545€
Revenue Multiple 30%
11 067 991 € × 0.27x
Estimation 2 976 226 €
1 587 053€ - 7 558 898€
Net Income Multiple 20%
1 184 712 € × 1.3x
Estimation 1 528 941 €
1 007 725€ - 5 475 735€
How is this estimate calculated?

This estimate is based on the analysis of 104 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 (Réparation de machines et équipements mécaniques)

Compare LA GENERALE DE BUREAUTIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation de machines et équipements mécaniques

Frequently asked questions about LA GENERALE DE BUREAUTIQUE

What is the revenue of LA GENERALE DE BUREAUTIQUE ?

The revenue of LA GENERALE DE BUREAUTIQUE in 2022 is 11.1 M€.

Is LA GENERALE DE BUREAUTIQUE profitable?

Yes, LA GENERALE DE BUREAUTIQUE generated a net profit of 1.2 M€ in 2022.

Where is the headquarters of LA GENERALE DE BUREAUTIQUE ?

The headquarters of LA GENERALE DE BUREAUTIQUE is located in NANTES (44300), in the department Loire-Atlantique.

Where to find the tax return of LA GENERALE DE BUREAUTIQUE ?

The tax return of LA GENERALE DE BUREAUTIQUE 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 LA GENERALE DE BUREAUTIQUE operate?

LA GENERALE DE BUREAUTIQUE operates in the sector Réparation de machines et équipements mécaniques (NAF code 33.12Z). See the 'Sector positioning' section above to compare the company with its competitors.