SIREN : 344074760
PHOTO GUITTARD is a French company founded 38 years ago, specialized in the sector Activités photographiques. Based in AIGUEPERSE (63260), this company of category PME shows in 2020 a revenue of 24 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
| Indicator | 2020 | 2019 | 2017 | 2016 | 2015 | 2014 | 2013 |
|---|---|---|---|---|---|---|---|
| Revenue | 24 137 € | 41 980 € | 40 773 € | 46 701 € | 51 247 € | 61 525 € | 59 067 € |
| Net income | 1 785 € | -3 706 € | 3 443 € | 10 209 € | -1 320 € | -1 802 € | -3 809 € |
| EBITDA | 2 291 € | -3 137 € | 3 153 € | 8 570 € | 1 198 € | 200 € | -1 579 € |
| Net margin | 7.4% | -8.8% | 8.4% | 21.9% | -2.6% | -2.9% | -6.4% |
In 2020, PHOTO GUITTARD achieves revenue of 24 k€. Revenue is declining over the period 2013-2020 (CAGR: -12.0%). Significant drop of -43% vs 2019. After deducting consumption (5 k€), gross margin stands at 19 k€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2 k€, representing 9.5% of revenue. Positive scissor effect: EBITDA margin improves by +17.0 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 7.4% of revenue. This profit can be retained or distributed to shareholders.
24 137 €
19 309 €
2 291 €
2 251 €
1 785 €
7.1%
The debt ratio (= Financial debt / Equity x 100) stands at 284%. 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 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 36.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 5.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
284.056%
24.029%
5.499%
36.022
In 2020, the debt ratio of PHOTO GUITTARD (284.06) 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 2020, the financial autonomy of PHOTO GUITTARD (24.0%) 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 2020, the repayment capacity of PHOTO GUITTARD (36.02) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 52.31. 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 18.2x. Operating income very largely covers interest expenses: high safety margin.
52.306
18.245
In 2020, the liquidity ratio of PHOTO GUITTARD (52.31) 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.
In 2020, the interest coverage of PHOTO GUITTARD (18.2x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. Excellent situation: suppliers finance 52 days of the operating cycle (retail model). Inventory turnover is 205 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 27 days of revenue, i.e. 2 k€ to permanently finance. Over 2013-2020, WCR increased by +773%, requiring additional financing.
1 835 €
1 j
53 j
205 j
27 j
Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 5 186€ to 14 999€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 31 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 PHOTO GUITTARD with other companies in the same sector:
Voir toutes les statistiques du secteur Activités photographiques
The revenue of PHOTO GUITTARD in 2020 is 24 k€.
Yes, PHOTO GUITTARD generated a net profit of 2 k€ in 2020.
The headquarters of PHOTO GUITTARD is located in AIGUEPERSE (63260), in the department Puy-de-Dome.
The tax return of PHOTO GUITTARD 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).
PHOTO GUITTARD operates in the sector Activités photographiques (NAF code 74.20Z). See the 'Sector positioning' section above to compare the company with its competitors.