SARL GHIGLIONE : revenue, balance sheet and financial ratios

SARL GHIGLIONE is a French company founded 17 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in LE CREUSOT (71200), this company of category PME shows in 2019 a revenue of 784 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SARL GHIGLIONE (SIREN 512091786)
Indicator 2024 2023 2021 2019 2018 2017 2016
Revenue N/C N/C N/C 784 345 € 812 564 € 812 728 € 721 880 €
Net income 148 557 € 217 750 € 68 454 € 28 585 € 69 942 € 74 588 € 67 352 €
EBITDA N/C N/C N/C 23 014 € 105 680 € 118 864 € 117 630 €
Net margin N/C N/C N/C 3.6% 8.6% 9.2% 9.3%

Revenue and income statement

In 2024, SARL GHIGLIONE generates positive net income of 149 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 67 k€ -> 149 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

148 557 €

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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 12%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 80%. 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

11.741%

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

80.23%

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

8.1%

Solvency indicators evolution
SARL GHIGLIONE

Sector positioning

Debt ratio
11.74 2024
2021
2023
2024
Q1: 16.45
Med: 58.41
Q3: 154.59
Excellent

In 2024, the debt ratio of SARL GHIGLIONE (11.74) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
80.23% 2024
2021
2023
2024
Q1: 28.92%
Med: 49.95%
Q3: 69.49%
Excellent +8 pts over 3 years

In 2024, the financial autonomy of SARL GHIGLIONE (80.2%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 388.40. 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

388.402

Liquidity indicators evolution
SARL GHIGLIONE

Sector positioning

Liquidity ratio
388.4 2024
2021
2023
2024
Q1: 129.47
Med: 182.14
Q3: 260.79
Excellent

In 2024, the liquidity ratio of SARL GHIGLIONE (388.40) 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.

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: 74 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 530 days. Excellent situation: suppliers finance 456 days of the operating cycle (retail model).

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

74 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

530 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
SARL GHIGLIONE

Positioning of SARL GHIGLIONE in its sector

Comparison with sector Commerce de détail de produits pharmaceutiques en magasin spécialisé

Valuation estimate

Based on 225 transactions of similar company sales in 2024, the value of SARL GHIGLIONE is estimated at 2 073 965 € (range 1 444 276€ - 3 102 771€). 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
225 transactions
1444k€ 2073k€ 3102k€
2 073 965 € Range: 1 444 276€ - 3 102 771€
NAF 5 année 2024

Valuation method used

Net Income Multiple
148 557 € × 14.0x = 2 073 966 €
Range: 1 444 277€ - 3 102 771€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 225 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 (Commerce de détail de produits pharmaceutiques en magasin spécialisé)

Compare SARL GHIGLIONE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de produits pharmaceutiques en magasin spécialisé

Frequently asked questions about SARL GHIGLIONE

What is the revenue of SARL GHIGLIONE ?

The revenue of SARL GHIGLIONE in 2019 is 784 k€.

Is SARL GHIGLIONE profitable?

Yes, SARL GHIGLIONE generated a net profit of 149 k€ in 2024.

Where is the headquarters of SARL GHIGLIONE ?

The headquarters of SARL GHIGLIONE is located in LE CREUSOT (71200), in the department Saone-et-Loire.

Where to find the tax return of SARL GHIGLIONE ?

The tax return of SARL GHIGLIONE 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 SARL GHIGLIONE operate?

SARL GHIGLIONE operates in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé (NAF code 47.73Z). See the 'Sector positioning' section above to compare the company with its competitors.