SAS GENARD PERE ET FILS : revenue, balance sheet and financial ratios

SAS GENARD PERE ET FILS is a French company founded 54 years ago, specialized in the sector Transports routiers de fret de proximité. Based in CHATEAU-SALINS (57170), this company of category PME shows in 2020 a revenue of 6.0 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 - SAS GENARD PERE ET FILS (SIREN 717280325)
Indicator 2020 2019 2018 2017
Revenue 5 973 297 € 1 616 129 € 1 702 195 € 1 332 023 €
Net income -922 625 € 93 908 € 124 387 € -466 303 €
EBITDA -899 415 € 62 335 € 140 907 € -434 761 €
Net margin -15.4% 5.8% 7.3% -35.0%

Revenue and income statement

In 2020, SAS GENARD PERE ET FILS achieves revenue of 6.0 M€. Over the period 2017-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +64.9%. Vs 2019, growth of +270% (1.6 M€ -> 6.0 M€). After deducting consumption (1.5 M€), gross margin stands at 4.5 M€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -899 k€, representing -15.1% of revenue. Warning negative scissor effect: despite revenue change (+270%), EBITDA varies by -1543%, reducing margin by 18.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -923 k€ (-15.4% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 973 297 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 498 215 €

EBITDA (2020) ?
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

-899 415 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 100 744 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-922 625 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-15.1%

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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 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

34.422%

Financial autonomy (2020) ?
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

23.312%

Cash flow / Revenue (2020) ?
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

-16.473%

Repayment capacity (2020) ?
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

-0.321

Asset age ratio (2020) ?
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

32.3%

Solvency indicators evolution
SAS GENARD PERE ET FILS

Sector positioning

Debt ratio
34.42 2020
2018
2019
2020
Q1: 1.93
Med: 32.85
Q3: 105.73
Average -14 pts over 3 years

In 2020, the debt ratio of SAS GENARD PERE ET FILS (34.42) 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
23.31% 2020
2018
2019
2020
Q1: 12.89%
Med: 30.57%
Q3: 49.44%
Average -24 pts over 3 years

In 2020, the financial autonomy of SAS GENARD PERE ET FILS (23.3%) 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
-0.32 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.01 years
Q3: 1.82 years
Excellent -50 pts over 3 years

In 2020, the repayment capacity of SAS GENARD PERE ET FILS (-0.32) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 129.74. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

129.742

Interest coverage (2020) ?
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

-0.509

Liquidity indicators evolution
SAS GENARD PERE ET FILS

Sector positioning

Liquidity ratio
129.74 2020
2018
2019
2020
Q1: 127.98
Med: 181.04
Q3: 267.79
Average -49 pts over 3 years

In 2020, the liquidity ratio of SAS GENARD PERE ET FILS (129.74) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-0.51x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 1.91x
Average -36 pts over 3 years

In 2020, the interest coverage of SAS GENARD PERE ET FILS (-0.5x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 107 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 137 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Inventory turnover is 29 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 131 days of revenue, i.e. 2.2 M€ to permanently finance. Over 2017-2020, WCR increased by +342%, requiring additional financing.

Operating WCR (2020) ?
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

2 172 727 €

Customer credit (2020) ?
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

107 j

Supplier credit (2020) ?
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

137 j

Inventory turnover (2020) ?
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

29 j

WCR in days of revenue (2020) ?
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

131 j

WCR and payment terms evolution
SAS GENARD PERE ET FILS

Positioning of SAS GENARD PERE ET FILS in its sector

Comparison with sector Transports routiers de fret de proximité

Valuation estimate

Based on 60 transactions of similar company sales in 2020, the value of SAS GENARD PERE ET FILS is estimated at 1 398 356 € (range 423 037€ - 2 293 706€). The price/revenue ratio is 0.23x (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 2020
60 tx
423k€ 1398k€ 2293k€
1 398 356 € Range: 423 037€ - 2 293 706€
NAF 5 année 2020

Valuation method used

Revenue Multiple
5 973 297 € × 0.23x = 1 398 357 €
Range: 423 037€ - 2 293 707€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 60 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 (Transports routiers de fret de proximité)

Compare SAS GENARD PERE ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret de proximité

Frequently asked questions about SAS GENARD PERE ET FILS

What is the revenue of SAS GENARD PERE ET FILS ?

The revenue of SAS GENARD PERE ET FILS in 2020 is 6.0 M€.

Is SAS GENARD PERE ET FILS profitable?

SAS GENARD PERE ET FILS recorded a net loss in 2020.

Where is the headquarters of SAS GENARD PERE ET FILS ?

The headquarters of SAS GENARD PERE ET FILS is located in CHATEAU-SALINS (57170), in the department Moselle.

Where to find the tax return of SAS GENARD PERE ET FILS ?

The tax return of SAS GENARD PERE ET FILS 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 SAS GENARD PERE ET FILS operate?

SAS GENARD PERE ET FILS operates in the sector Transports routiers de fret de proximité (NAF code 49.41B). See the 'Sector positioning' section above to compare the company with its competitors.