SOCIETE FINANCIERE LO GIUDICE : revenue, balance sheet and financial ratios

SOCIETE FINANCIERE LO GIUDICE is a French company founded 13 years ago, specialized in the sector Activités des sièges sociaux. Based in GOGNIES-CHAUSSEE (59600), this company of category PME shows in 2023 a revenue of 86 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - SOCIETE FINANCIERE LO GIUDICE (SIREN 792357071)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 86 000 € 58 000 € 59 880 € 24 000 € 38 000 € 48 000 € 94 000 € 92 022 €
Net income -4 377 € -28 867 € 5 438 € -207 661 € -9 462 € -5 481 € -4 392 € -7 121 €
EBITDA 5 896 € -24 903 € 6 794 € -1 708 € -7 671 € -2 849 € -669 € 4 794 €
Net margin -5.1% -49.8% 9.1% -865.3% -24.9% -11.4% -4.7% -7.7%

Revenue and income statement

In 2023, SOCIETE FINANCIERE LO GIUDICE achieves revenue of 86 k€. Activity remains stable over the period (CAGR: -1.0%). Vs 2022, growth of +48% (58 k€ -> 86 k€). After deducting consumption (0 €), gross margin stands at 86 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6 k€, representing 6.9% of revenue. Positive scissor effect: EBITDA margin improves by +49.8 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -4 k€ (-5.1% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

86 000 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

86 000 €

EBITDA (2023) ?
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

5 896 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

5 896 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-4 377 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.9%

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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 695%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

694.841%

Financial autonomy (2023) ?
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

11.006%

Cash flow / Revenue (2023) ?
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

-5.09%

Repayment capacity (2023) ?
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

-44.683

Solvency indicators evolution
SOCIETE FINANCIERE LO GIUDICE

Sector positioning

Debt ratio
694.84 2023
2021
2022
2023
Q1: 0.15
Med: 18.7
Q3: 101.8
Average

In 2023, the debt ratio of SOCIETE FINANCIERE LO GIU... (694.84) 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
11.01% 2023
2021
2022
2023
Q1: 13.7%
Med: 51.31%
Q3: 84.16%
Average

In 2023, the financial autonomy of SOCIETE FINANCIERE LO GIU... (11.0%) 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
-44.68 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.21 years
Q3: 3.84 years
Excellent

In 2023, the repayment capacity of SOCIETE FINANCIERE LO GIU... (-44.68) 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 146.59. 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 174.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

146.587

Interest coverage (2023) ?
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

174.237

Liquidity indicators evolution
SOCIETE FINANCIERE LO GIUDICE

Sector positioning

Liquidity ratio
146.59 2023
2021
2022
2023
Q1: 110.28
Med: 414.47
Q3: 1925.09
Average -16 pts over 3 years

In 2023, the liquidity ratio of SOCIETE FINANCIERE LO GIU... (146.59) 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
174.24x 2023
2021
2022
2023
Q1: -38.49x
Med: 0.0x
Q3: 2.71x
Excellent

In 2023, the interest coverage of SOCIETE FINANCIERE LO GIU... (174.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 159 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 222 days. Excellent situation: suppliers finance 63 days of the operating cycle (retail model). Overall, WCR represents 75 days of revenue, i.e. 18 k€ to permanently finance. Notable WCR improvement over the period (-75%), freeing up cash.

Operating WCR (2023) ?
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

17 832 €

Customer credit (2023) ?
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

159 j

Supplier credit (2023) ?
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

222 j

Inventory turnover (2023) ?
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 (2023) ?
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

75 j

WCR and payment terms evolution
SOCIETE FINANCIERE LO GIUDICE

Positioning of SOCIETE FINANCIERE LO GIUDICE in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 89 transactions of similar company sales in 2023, the value of SOCIETE FINANCIERE LO GIUDICE is estimated at 31 703 € (range 14 508€ - 53 988€). With an EBITDA of 5 896€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.52x (in line with sector norms). 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 2023
89 tx
14k€ 31k€ 53k€
31 703 € Range: 14 508€ - 53 988€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
5 896 € × 4.0x
Estimation 23 709 €
12 162€ - 38 501€
Revenue Multiple 30%
86 000 € × 0.52x
Estimation 45 028 €
18 420€ - 79 800€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 89 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 sièges sociaux)

Compare SOCIETE FINANCIERE LO GIUDICE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about SOCIETE FINANCIERE LO GIUDICE

What is the revenue of SOCIETE FINANCIERE LO GIUDICE ?

The revenue of SOCIETE FINANCIERE LO GIUDICE in 2023 is 86 k€.

Is SOCIETE FINANCIERE LO GIUDICE profitable?

SOCIETE FINANCIERE LO GIUDICE recorded a net loss in 2023.

Where is the headquarters of SOCIETE FINANCIERE LO GIUDICE ?

The headquarters of SOCIETE FINANCIERE LO GIUDICE is located in GOGNIES-CHAUSSEE (59600), in the department Nord.

Where to find the tax return of SOCIETE FINANCIERE LO GIUDICE ?

The tax return of SOCIETE FINANCIERE LO GIUDICE 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 LO GIUDICE operate?

SOCIETE FINANCIERE LO GIUDICE operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.