SA GENERALE INDUSTRIELLE COMMERCIALE : revenue, balance sheet and financial ratios

SA GENERALE INDUSTRIELLE COMMERCIALE is a French company founded 53 years ago, specialized in the sector Location et location-bail de camions. Based in RUFFEY-LES-ECHIREY (21490), this company of category ETI shows in 2022 a revenue of 8.4 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 - SA GENERALE INDUSTRIELLE COMMERCIALE (SIREN 300163482)
Indicator 2024 2023 2022 2019 2018 2017 2016
Revenue N/C N/C 8 352 848 € N/C 10 476 542 € N/C 8 943 081 €
Net income 108 012 € 362 327 € 204 116 € 93 542 € 48 166 € 29 347 € 249 092 €
EBITDA N/C N/C 2 913 153 € N/C 1 572 916 € N/C 1 223 519 €
Net margin N/C N/C 2.4% N/C 0.5% N/C 2.8%

Revenue and income statement

In 2024, SA GENERALE INDUSTRIELLE COMMERCIALE generates positive net income of 108 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 249 k€ -> 108 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

108 012 €

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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 281%. 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 25%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

280.572%

Financial autonomy (2024) ?
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

24.846%

Asset age ratio (2024) ?
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

55.4%

Solvency indicators evolution
SA GENERALE INDUSTRIELLE COMMERCIALE

Sector positioning

Debt ratio
280.57 2024
2022
2023
2024
Q1: 4.27
Med: 75.78
Q3: 273.65
Average

In 2024, the debt ratio of SA GENERALE INDUSTRIELLE ... (280.57) 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
24.85% 2024
2022
2023
2024
Q1: 15.51%
Med: 32.24%
Q3: 58.86%
Average

In 2024, the financial autonomy of SA GENERALE INDUSTRIELLE ... (24.9%) 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
3.05 years 2022
2022
Q1: 0.08 years
Med: 1.59 years
Q3: 3.13 years
Average

In 2022, the repayment capacity of SA GENERALE INDUSTRIELLE ... (3.05) 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 501.63. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

501.628

Liquidity indicators evolution
SA GENERALE INDUSTRIELLE COMMERCIALE

Sector positioning

Liquidity ratio
501.63 2024
2022
2023
2024
Q1: 136.75
Med: 257.51
Q3: 443.91
Excellent +18 pts over 3 years

In 2024, the liquidity ratio of SA GENERALE INDUSTRIELLE ... (501.63) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
1.64x 2022
2022
Q1: 0.01x
Med: 1.03x
Q3: 2.28x
Good

In 2022, the interest coverage of SA GENERALE INDUSTRIELLE ... (1.6x) 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.

Operating WCR (2024) ?
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

0 €

Customer credit (2024) ?
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

0 j

Supplier credit (2024) ?
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

0 j

Inventory turnover (2024) ?
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

0 j

WCR and payment terms evolution
SA GENERALE INDUSTRIELLE COMMERCIALE

Positioning of SA GENERALE INDUSTRIELLE COMMERCIALE in its sector

Comparison with sector Location et location-bail de camions

Valuation estimate

Based on 292 transactions of similar company sales (all years), the value of SA GENERALE INDUSTRIELLE COMMERCIALE is estimated at 918 871 € (range 44 983€ - 3 735 851€). 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 2024
292 transactions
44k€ 918k€ 3735k€
918 871 € Range: 44 983€ - 3 735 851€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
108 012 € × 8.5x = 918 872 €
Range: 44 983€ - 3 735 852€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 292 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 (Location et location-bail de camions)

Compare SA GENERALE INDUSTRIELLE COMMERCIALE with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail de camions

Frequently asked questions about SA GENERALE INDUSTRIELLE COMMERCIALE

What is the revenue of SA GENERALE INDUSTRIELLE COMMERCIALE ?

The revenue of SA GENERALE INDUSTRIELLE COMMERCIALE in 2022 is 8.4 M€.

Is SA GENERALE INDUSTRIELLE COMMERCIALE profitable?

Yes, SA GENERALE INDUSTRIELLE COMMERCIALE generated a net profit of 108 k€ in 2024.

Where is the headquarters of SA GENERALE INDUSTRIELLE COMMERCIALE ?

The headquarters of SA GENERALE INDUSTRIELLE COMMERCIALE is located in RUFFEY-LES-ECHIREY (21490), in the department Cote-d'Or.

Where to find the tax return of SA GENERALE INDUSTRIELLE COMMERCIALE ?

The tax return of SA GENERALE INDUSTRIELLE COMMERCIALE 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 SA GENERALE INDUSTRIELLE COMMERCIALE operate?

SA GENERALE INDUSTRIELLE COMMERCIALE operates in the sector Location et location-bail de camions (NAF code 77.12Z). See the 'Sector positioning' section above to compare the company with its competitors.