SARL GIROT FLORENTIN : revenue, balance sheet and financial ratios

SARL GIROT FLORENTIN is a French company founded 32 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in PULLIGNY (54160), this company of category PME shows in 2018 a revenue of 685 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 GIROT FLORENTIN (SIREN 395014673)
Indicator 2018 2017
Revenue 684 667 € 671 190 €
Net income 55 190 € 61 604 €
EBITDA 74 749 € 77 935 €
Net margin 8.1% 9.2%

Revenue and income statement

In 2018, SARL GIROT FLORENTIN achieves revenue of 685 k€. Vs 2017: +2%. After deducting consumption (321 k€), gross margin stands at 364 k€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 75 k€, representing 10.9% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 55 k€, i.e. 8.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

684 667 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

363 733 €

EBITDA (2018) ?
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

74 749 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

64 704 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

55 190 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

10.9%

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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 53%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

53.447%

Financial autonomy (2018) ?
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

29.811%

Cash flow / Revenue (2018) ?
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

9.52%

Repayment capacity (2018) ?
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

0.629

Asset age ratio (2018) ?
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

17.3%

Solvency indicators evolution
SARL GIROT FLORENTIN

Sector positioning

Debt ratio
53.45 2018
2017
2018
Q1: 4.45
Med: 28.77
Q3: 96.28
Average

In 2018, the debt ratio of SARL GIROT FLORENTIN (53.45) 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
29.81% 2018
2017
2018
Q1: 16.59%
Med: 39.72%
Q3: 59.69%
Average -10 pts over 2 years

In 2018, the financial autonomy of SARL GIROT FLORENTIN (29.8%) 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
0.63 years 2018
2017
2018
Q1: 0.0 years
Med: 0.55 years
Q3: 2.28 years
Average

In 2018, the repayment capacity of SARL GIROT FLORENTIN (0.63) 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 99.25. 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 2.9x. Financial charges are adequately covered by operations.

Liquidity ratio (2018) ?
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

99.245

Interest coverage (2018) ?
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

2.87

Liquidity indicators evolution
SARL GIROT FLORENTIN

Sector positioning

Liquidity ratio
99.25 2018
2017
2018
Q1: 115.61
Med: 181.05
Q3: 276.25
Watch

In 2018, the liquidity ratio of SARL GIROT FLORENTIN (99.25) 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.

Interest coverage
2.87x 2018
2017
2018
Q1: 0.0x
Med: 0.82x
Q3: 4.86x
Good -7 pts over 2 years

In 2018, the interest coverage of SARL GIROT FLORENTIN (2.9x) 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: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 70 days. Excellent situation: suppliers finance 41 days of the operating cycle (retail model). Inventory turnover is 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 36 days of revenue, i.e. 68 k€ to permanently finance.

Operating WCR (2018) ?
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

67 631 €

Customer credit (2018) ?
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

29 j

Supplier credit (2018) ?
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

70 j

Inventory turnover (2018) ?
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

26 j

WCR in days of revenue (2018) ?
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

36 j

WCR and payment terms evolution
SARL GIROT FLORENTIN

Positioning of SARL GIROT FLORENTIN in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 159 transactions of similar company sales in 2018, the value of SARL GIROT FLORENTIN is estimated at 276 283 € (range 150 278€ - 484 680€). With an EBITDA of 74 749€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.35x (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 2018
159 transactions
150k€ 276k€ 484k€
276 283 € Range: 150 278€ - 484 680€
NAF 5 année 2018

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
74 749 € × 4.0x
Estimation 300 368 €
188 496€ - 483 622€
Revenue Multiple 30%
684 667 € × 0.35x
Estimation 239 259 €
127 398€ - 346 829€
Net Income Multiple 20%
55 190 € × 4.9x
Estimation 271 611 €
89 057€ - 694 102€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 159 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 (Entretien et réparation de véhicules automobiles légers)

Compare SARL GIROT FLORENTIN with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about SARL GIROT FLORENTIN

What is the revenue of SARL GIROT FLORENTIN ?

The revenue of SARL GIROT FLORENTIN in 2018 is 685 k€.

Is SARL GIROT FLORENTIN profitable?

Yes, SARL GIROT FLORENTIN generated a net profit of 55 k€ in 2018.

Where is the headquarters of SARL GIROT FLORENTIN ?

The headquarters of SARL GIROT FLORENTIN is located in PULLIGNY (54160), in the department Meurthe-et-Moselle.

Where to find the tax return of SARL GIROT FLORENTIN ?

The tax return of SARL GIROT FLORENTIN 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 GIROT FLORENTIN operate?

SARL GIROT FLORENTIN operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.