SARL SORA GARNIER : revenue, balance sheet and financial ratios

SARL SORA GARNIER is a French company founded 38 years ago, specialized in the sector Fabrication de structures métalliques et de parties de structures. Based in PESSAC (33600), this company of category PME shows in 2022 a revenue of 208 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 SORA GARNIER (SIREN 343803201)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 207 526 € 734 795 € 877 340 € 769 320 € 734 363 € 576 267 € 529 144 €
Net income 586 € 568 € 16 195 € 6 166 € 26 792 € 13 690 € 14 225 €
EBITDA -27 758 € -25 350 € 62 813 € -4 071 € 2 393 € 5 537 € 6 713 €
Net margin 0.3% 0.1% 1.8% 0.8% 3.6% 2.4% 2.7%

Revenue and income statement

In 2022, SARL SORA GARNIER achieves revenue of 208 k€. Revenue is declining over the period 2016-2022 (CAGR: -14.4%). Significant drop of -72% vs 2021. After deducting consumption (98 k€), gross margin stands at 110 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 -28 k€, representing -13.4% of revenue. Warning negative scissor effect: despite revenue change (-72%), EBITDA varies by -9%, reducing margin by 9.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 586 €, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

207 526 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

109 771 €

EBITDA (2022) ?
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

-27 758 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-36 186 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

586 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-13.4%

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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 45%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

44.647%

Financial autonomy (2022) ?
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

25.522%

Cash flow / Revenue (2022) ?
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

4.349%

Repayment capacity (2022) ?
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

6.799

Asset age ratio (2022) ?
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

42.5%

Solvency indicators evolution
SARL SORA GARNIER

Sector positioning

Debt ratio
44.65 2022
2020
2021
2022
Q1: 6.84
Med: 30.7
Q3: 78.33
Average -18 pts over 3 years

In 2022, the debt ratio of SARL SORA GARNIER (44.65) 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
25.52% 2022
2020
2021
2022
Q1: 23.36%
Med: 41.19%
Q3: 58.01%
Average

In 2022, the financial autonomy of SARL SORA GARNIER (25.5%) 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
6.8 years 2022
2020
2021
2022
Q1: 0.03 years
Med: 0.99 years
Q3: 2.84 years
Average

In 2022, the repayment capacity of SARL SORA GARNIER (6.80) 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 148.24. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

148.236

Interest coverage (2022) ?
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

-9.565

Liquidity indicators evolution
SARL SORA GARNIER

Sector positioning

Liquidity ratio
148.24 2022
2020
2021
2022
Q1: 165.39
Med: 224.71
Q3: 325.18
Watch -8 pts over 3 years

In 2022, the liquidity ratio of SARL SORA GARNIER (148.24) 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
-9.56x 2022
2020
2021
2022
Q1: 0.01x
Med: 1.02x
Q3: 3.88x
Watch -50 pts over 3 years

In 2022, the interest coverage of SARL SORA GARNIER (-9.6x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 725 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. The gap of 677 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 56 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 370 days of revenue, i.e. 213 k€ to permanently finance. Notable WCR improvement over the period (-33%), freeing up cash.

Operating WCR (2022) ?
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

213 274 €

Customer credit (2022) ?
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

725 j

Supplier credit (2022) ?
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

48 j

Inventory turnover (2022) ?
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

56 j

WCR in days of revenue (2022) ?
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

370 j

WCR and payment terms evolution
SARL SORA GARNIER

Positioning of SARL SORA GARNIER in its sector

Comparison with sector Fabrication de structures métalliques et de parties de structures

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of SARL SORA GARNIER is estimated at 16 477 € (range 8 782€ - 21 993€). The price/revenue ratio is 0.13x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
56 tx
8k€ 16k€ 21k€
16 477 € Range: 8 782€ - 21 993€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
207 526 € × 0.13x
Estimation 26 715 €
14 094€ - 33 918€
Net Income Multiple 20%
586 € × 1.9x
Estimation 1 122 €
816€ - 4 107€
How is this estimate calculated?

This estimate is based on the analysis of 56 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 (Fabrication de structures métalliques et de parties de structures)

Compare SARL SORA GARNIER with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de structures métalliques et de parties de structures

Frequently asked questions about SARL SORA GARNIER

What is the revenue of SARL SORA GARNIER ?

The revenue of SARL SORA GARNIER in 2022 is 208 k€.

Is SARL SORA GARNIER profitable?

Yes, SARL SORA GARNIER generated a net profit of 586€ in 2022.

Where is the headquarters of SARL SORA GARNIER ?

The headquarters of SARL SORA GARNIER is located in PESSAC (33600), in the department Gironde.

Where to find the tax return of SARL SORA GARNIER ?

The tax return of SARL SORA GARNIER 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 SORA GARNIER operate?

SARL SORA GARNIER operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.