Annual accounts and ratios

GET /v1/companies/{siren}/financials returns the annual accounts filed at the RNE (Registre national des entreprises, INPI): up to 10 fiscal years, most recent first, each with its income statement and balance sheet items in euros and a ratios object. The request and the amounts are described in Companies and officers.

Ratios

Each fiscal year carries 18 ratios, computed from its own amounts and, for growth, from the previous fiscal year of the list. They are computed by the same function as the financial table of the gabin.ai company page: the API and the site show the same numbers.

{
  "fiscal_year_end": "2025-09-30",
  "revenue": 7960648,
  "…": "…",
  "ratios": {
    "revenue_growth_pct": 32.32046604926575,
    "gross_margin_pct": 79.28025457224085,
    "ebitda_margin_pct": 10.920543151763525,
    "operating_margin_pct": 8.997018835652575,
    "net_margin_pct": 5.631438546208801,
    "working_capital_need": -493258,
    "working_capital_need_days": -22.616145067587464,
    "days_sales_outstanding": 0.5656122466412282,
    "days_payables_outstanding": 12.584831056520805,
    "inventory_days": 9.236499340254714,
    "working_capital_coverage": -0.46872630550340794,
    "net_debt": 192398,
    "gearing": 0.07610951339248628,
    "leverage": 0.2213134931316185,
    "equity_ratio_pct": 59.42267220201043,
    "return_on_equity_pct": 17.733977871047625,
    "value_added_to_revenue_pct": 50.471129988413,
    "payroll_to_revenue_pct": 39.52960864492439
  }
}

Values are not rounded. Percentages are in points (12.9 means 12.9 %), days are counted on 365 days, amounts exclude VAT.

Field	Formula	Unit
`revenue_growth_pct`	(revenue − previous revenue) / \|previous revenue\| × 100	%
`gross_margin_pct`	gross_margin / revenue × 100	%
`ebitda_margin_pct`	ebitda / revenue × 100	%
`operating_margin_pct`	operating_income / revenue × 100	%
`net_margin_pct`	net_income / revenue × 100	%
`working_capital_need`	operating_working_capital_need + non_operating_working_capital_need	€
`working_capital_need_days`	working_capital_need / revenue × 365	days
`days_sales_outstanding`	trade_receivables / revenue × 365	days
`days_payables_outstanding`	trade_payables / purchases_and_external_charges × 365	days
`inventory_days`	inventory / revenue × 365	days
`working_capital_coverage`	working_capital / working_capital_need	ratio
`net_debt`	financial_debt − cash	€
`gearing`	net_debt / equity	ratio
`leverage`	net_debt / ebitda	ratio (years of EBITDA)
`equity_ratio_pct`	equity / total_assets × 100	%
`return_on_equity_pct`	net_income / equity × 100	%
`value_added_to_revenue_pct`	value_added / revenue × 100	%
`payroll_to_revenue_pct`	payroll / revenue × 100	%

When a ratio is null

A term is missing from the filing: a confidential income statement leaves every revenue-based ratio null, a simplified filing (form 2033) lacks some items.
The divisor is 0: no revenue, no equity, no EBITDA.
revenue_growth_pct needs the previous fiscal year in the list, ending 11 to 13 months earlier: it is null for the oldest year and after a short or long fiscal year.

A negative net_debt means net cash; gearing and leverage are then negative too. A negative working_capital_need means the operating cycle finances the company (customers pay before suppliers are paid), and working_capital_coverage turns negative.

Definitions

Amounts come from the codes of the tax return forms (liasse fiscale 2050 to 2053 for full accounts, 2033 for simplified ones), for the fiscal year N column. The definitions were checked against published figures (Stellantis Auto SAS, 2024). Consolidated accounts, banks and insurers are not included.

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Annual accounts and ratios

Ratios

When a ratio is null

Definitions

​Ratios

​When a ratio is null

​Definitions

Ratios

When a ratio is null

Definitions