SOCIETE FINANCIERE GOURMAND : revenue, balance sheet and financial ratios

SOCIETE FINANCIERE GOURMAND is a French company founded 28 years ago, specialized in the sector Activités des marchands de biens immobiliers. Based in TALANT (21240), this company of category PME shows in 2024 a revenue of 1.2 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 - SOCIETE FINANCIERE GOURMAND (SIREN 413822057)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2014 2013
Revenue 1 180 571 € 1 402 667 € 1 580 317 € 1 521 702 € 1 131 365 € 963 407 € 960 957 € N/C N/C 665 000 €
Net income -630 560 € 10 470 924 € 413 281 € 389 037 € 243 007 € 74 040 € 108 899 € 159 057 € 705 483 € 695 823 €
EBITDA -196 600 € 263 070 € 852 397 € 842 367 € 558 741 € 297 753 € 331 410 € N/C N/C 91 354 €
Net margin -53.4% 746.5% 26.2% 25.6% 21.5% 7.7% 11.3% N/C N/C 104.6%

Revenue and income statement

In 2024, SOCIETE FINANCIERE GOURMAND achieves revenue of 1.2 M€. Over the period 2013-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.4%. Significant drop of -16% vs 2023. After deducting consumption (0 €), gross margin stands at 1.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -197 k€, representing -16.7% of revenue. Warning negative scissor effect: despite revenue change (-16%), EBITDA varies by -175%, reducing margin by 35.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -631 k€ (-53.4% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 180 571 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 180 571 €

EBITDA (2024) ?
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

-196 600 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-825 921 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-630 560 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-16.7%

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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 75%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 51%. 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

74.592%

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

50.892%

Cash flow / Revenue (2024) ?
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

-7.401%

Repayment capacity (2024) ?
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

-70.8

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

70.6%

Solvency indicators evolution
SOCIETE FINANCIERE GOURMAND

Sector positioning

Debt ratio
74.59 2024
2022
2023
2024
Q1: 0.0
Med: 5.94
Q3: 188.9
Average

In 2024, the debt ratio of SOCIETE FINANCIERE GOURMAND (74.59) 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
50.89% 2024
2022
2023
2024
Q1: 0.0%
Med: 12.3%
Q3: 57.41%
Good +9 pts over 3 years

In 2024, the financial autonomy of SOCIETE FINANCIERE GOURMAND (50.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-70.8 years 2024
2022
2023
2024
Q1: -9.06 years
Med: 0.0 years
Q3: 2.45 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of SOCIETE FINANCIERE GOURMAND (-70.80) 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 406.09. 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

406.093

Interest coverage (2024) ?
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

-19.448

Liquidity indicators evolution
SOCIETE FINANCIERE GOURMAND

Sector positioning

Liquidity ratio
406.09 2024
2022
2023
2024
Q1: 148.32
Med: 585.43
Q3: 3614.66
Average +6 pts over 3 years

In 2024, the liquidity ratio of SOCIETE FINANCIERE GOURMAND (406.09) 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
-19.45x 2024
2022
2023
2024
Q1: -12.26x
Med: 0.0x
Q3: 5.03x
Average -50 pts over 3 years

In 2024, the interest coverage of SOCIETE FINANCIERE GOURMAND (-19.4x) 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: 282 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 730 days. Excellent situation: suppliers finance 448 days of the operating cycle (retail model). Overall, WCR represents 885 days of revenue, i.e. 2.9 M€ to permanently finance. Over 2013-2024, WCR increased by +225%, requiring additional financing.

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

2 901 903 €

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

282 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

730 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 in days of revenue (2024) ?
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

885 j

WCR and payment terms evolution
SOCIETE FINANCIERE GOURMAND

Positioning of SOCIETE FINANCIERE GOURMAND in its sector

Comparison with sector Activités des marchands de biens immobiliers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 382 666€ to 966 856€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
382k€ 818k€ 966k€
818 626 € Range: 382 666€ - 966 856€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 (Activités des marchands de biens immobiliers)

Compare SOCIETE FINANCIERE GOURMAND with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des marchands de biens immobiliers

Frequently asked questions about SOCIETE FINANCIERE GOURMAND

What is the revenue of SOCIETE FINANCIERE GOURMAND ?

The revenue of SOCIETE FINANCIERE GOURMAND in 2024 is 1.2 M€.

Is SOCIETE FINANCIERE GOURMAND profitable?

SOCIETE FINANCIERE GOURMAND recorded a net loss in 2024.

Where is the headquarters of SOCIETE FINANCIERE GOURMAND ?

The headquarters of SOCIETE FINANCIERE GOURMAND is located in TALANT (21240), in the department Cote-d'Or.

Where to find the tax return of SOCIETE FINANCIERE GOURMAND ?

The tax return of SOCIETE FINANCIERE GOURMAND 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 SOCIETE FINANCIERE GOURMAND operate?

SOCIETE FINANCIERE GOURMAND operates in the sector Activités des marchands de biens immobiliers (NAF code 68.10Z). See the 'Sector positioning' section above to compare the company with its competitors.