SA GUEMAS FRERES ENTREPRISES : revenue, balance sheet and financial ratios

SA GUEMAS FRERES ENTREPRISES is a French company founded 51 years ago, specialized in the sector Promotion immobilière de logements. Based in LA ROCHELLE (17000), this company of category PME shows in 2017 a revenue of 1.1 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 - SA GUEMAS FRERES ENTREPRISES (SIREN 302592225)
Indicator 2024 2023 2017 2016
Revenue N/C N/C 1 094 843 € 1 079 208 €
Net income 625 580 € 775 264 € 457 927 € 463 645 €
EBITDA N/C N/C 748 374 € 754 017 €
Net margin N/C N/C 41.8% 43.0%

Revenue and income statement

In 2024, SA GUEMAS FRERES ENTREPRISES generates positive net income of 626 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 464 k€ -> 626 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

625 580 €

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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 49%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 65%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

48.895%

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

64.522%

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

44.2%

Solvency indicators evolution
SA GUEMAS FRERES ENTREPRISES

Sector positioning

Debt ratio
48.9 2024
2017
2023
2024
Q1: 0.0
Med: 1.6
Q3: 105.23
Average +14 pts over 3 years

In 2024, the debt ratio of SA GUEMAS FRERES ENTREPRISES (48.90) 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
64.52% 2024
2017
2023
2024
Q1: 0.0%
Med: 12.23%
Q3: 54.65%
Excellent

In 2024, the financial autonomy of SA GUEMAS FRERES ENTREPRISES (64.5%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.27 years 2017
2017
Q1: -1.19 years
Med: 0.0 years
Q3: 1.97 years
Average

In 2017, the repayment capacity of SA GUEMAS FRERES ENTREPRISES (0.27) 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 1271.83. 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

1271.827

Liquidity indicators evolution
SA GUEMAS FRERES ENTREPRISES

Sector positioning

Liquidity ratio
1271.83 2024
2017
2023
2024
Q1: 134.25
Med: 341.1
Q3: 1144.53
Excellent

In 2024, the liquidity ratio of SA GUEMAS FRERES ENTREPRISES (1271.83) 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
0.0x 2017
2017
Q1: -1.94x
Med: 0.0x
Q3: 2.13x
Good

In 2017, the interest coverage of SA GUEMAS FRERES ENTREPRISES (0.0x) 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.

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 GUEMAS FRERES ENTREPRISES

Positioning of SA GUEMAS FRERES ENTREPRISES in its sector

Comparison with sector Promotion immobilière de logements

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of SA GUEMAS FRERES ENTREPRISES is estimated at 1 469 177 € (range 456 385€ - 4 042 288€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
80 tx
456k€ 1469k€ 4042k€
1 469 177 € Range: 456 385€ - 4 042 288€
NAF 5 all-time

Valuation method used

Net Income Multiple
625 580 € × 2.3x = 1 469 178 €
Range: 456 385€ - 4 042 289€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Promotion immobilière de logements)

Compare SA GUEMAS FRERES ENTREPRISES with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière de logements

Frequently asked questions about SA GUEMAS FRERES ENTREPRISES

What is the revenue of SA GUEMAS FRERES ENTREPRISES ?

The revenue of SA GUEMAS FRERES ENTREPRISES in 2017 is 1.1 M€.

Is SA GUEMAS FRERES ENTREPRISES profitable?

Yes, SA GUEMAS FRERES ENTREPRISES generated a net profit of 626 k€ in 2024.

Where is the headquarters of SA GUEMAS FRERES ENTREPRISES ?

The headquarters of SA GUEMAS FRERES ENTREPRISES is located in LA ROCHELLE (17000), in the department Charente-Maritime.

Where to find the tax return of SA GUEMAS FRERES ENTREPRISES ?

The tax return of SA GUEMAS FRERES ENTREPRISES 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 GUEMAS FRERES ENTREPRISES operate?

SA GUEMAS FRERES ENTREPRISES operates in the sector Promotion immobilière de logements (NAF code 41.10A). See the 'Sector positioning' section above to compare the company with its competitors.