SIREN : 452960222
GAY STEPHAN is a French company founded 22 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in VILLEMATIER (31340), this company of category PME shows in 2024 a revenue of 472 k€. 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
| Kennzahl | 2024 |
|---|---|
| Umsatz | 471 731 € |
| Nettoergebnis | 14 091 € |
| EBITDA | 41 903 € |
| Nettomarge | 3.0% |
In 2024, GAY STEPHAN achieves revenue of 472 k€. After deducting consumption (147 k€), gross margin stands at 324 k€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 42 k€, representing 8.9% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 3.0% of revenue. This profit can be retained or distributed to shareholders.
471 731 €
324 309 €
41 903 €
19 393 €
14 091 €
8.9%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 94%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 10.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.004%
93.539%
10.107%
0.0
24.0%
In 2024, the debt ratio of GAY STEPHAN (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of GAY STEPHAN (93.5%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of GAY STEPHAN (0.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 1323.82. 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 8.8x. Operating income very largely covers interest expenses: high safety margin.
1323.819
8.765
In 2024, the liquidity ratio of GAY STEPHAN (1323.82) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of GAY STEPHAN (8.8x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Overall, WCR represents 31 days of revenue, i.e. 40 k€ to permanently finance.
40 375 €
3 j
24 j
0 j
31 j
Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 58 429€ to 167 100€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 25 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare GAY STEPHAN with other companies in the same sector:
Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment
The revenue of GAY STEPHAN in 2024 is 472 k€.
Yes, GAY STEPHAN generated a net profit of 14 k€ in 2024.
The headquarters of GAY STEPHAN is located in VILLEMATIER (31340), in the department Haute-Garonne.
The tax return of GAY STEPHAN 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).
GAY STEPHAN operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.