CHRISTIAN GAHINET ORGANISATION : revenue, balance sheet and financial ratios

CHRISTIAN GAHINET ORGANISATION is a French company founded 19 years ago, specialized in the sector Activités des sociétés holding. Based in RENNES (35000), this company of category PME shows in 2024 a revenue of 268 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

Financial history - CHRISTIAN GAHINET ORGANISATION (SIREN 492680798)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 267 683 € 227 683 € 189 399 € 178 204 € 169 295 € 215 743 € 386 851 € 231 125 €
Net income 35 697 € 15 852 € 22 597 € 12 299 € 11 988 € 21 666 € -29 351 € -19 051 €
EBITDA 43 320 € 21 517 € 27 661 € 16 050 € 14 745 € 27 728 € -28 327 € -8 148 €
Net margin 13.3% 7.0% 11.9% 6.9% 7.1% 10.0% -7.6% -8.2%

Revenue and income statement

In 2024, CHRISTIAN GAHINET ORGANISATION achieves revenue of 268 k€. Revenue is growing positively over 8 years (CAGR: +2.1%). Vs 2023, growth of +18% (228 k€ -> 268 k€). After deducting consumption (0 €), gross margin stands at 268 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 43 k€, representing 16.2% of revenue. Positive scissor effect: EBITDA margin improves by +6.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 36 k€, i.e. 13.3% of revenue. This profit can be retained or distributed to shareholders.

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

267 683 €

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

267 683 €

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

43 320 €

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

43 323 €

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

35 697 €

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

16.2%

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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 35%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 13.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

35.438%

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

66.466%

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

13.336%

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

1.352

Solvency indicators evolution
CHRISTIAN GAHINET ORGANISATION

Sector positioning

Debt ratio
35.44 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average +9 pts over 3 years

In 2024, the debt ratio of CHRISTIAN GAHINET ORGANIS... (35.44) 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
66.47% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Good +7 pts over 3 years

In 2024, the financial autonomy of CHRISTIAN GAHINET ORGANIS... (66.5%) 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
1.35 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average

In 2024, the repayment capacity of CHRISTIAN GAHINET ORGANIS... (1.35) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 111.98. 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 3.1x. Financial charges are adequately covered by operations.

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

111.983

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

3.077

Liquidity indicators evolution
CHRISTIAN GAHINET ORGANISATION

Sector positioning

Liquidity ratio
111.98 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average

In 2024, the liquidity ratio of CHRISTIAN GAHINET ORGANIS... (111.98) 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
3.08x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Excellent

In 2024, the interest coverage of CHRISTIAN GAHINET ORGANIS... (3.1x) 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: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4 days. The company must finance 17 days of gap between collections and payments. Overall, WCR represents 1 days of revenue, i.e. 423 € to permanently finance. Over 2017-2024, WCR increased by +91%, 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

423 €

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

21 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

4 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

1 j

WCR and payment terms evolution
CHRISTIAN GAHINET ORGANISATION

Positioning of CHRISTIAN GAHINET ORGANISATION in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of CHRISTIAN GAHINET ORGANISATION is estimated at 162 449 € (range 53 793€ - 290 034€). With an EBITDA of 43 320€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.59x (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 2024
54 tx
53k€ 162k€ 290k€
162 449 € Range: 53 793€ - 290 034€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
43 320 € × 4.8x
Estimation 209 489 €
35 461€ - 361 011€
Revenue Multiple 30%
267 683 € × 0.59x
Estimation 157 604 €
98 050€ - 187 362€
Net Income Multiple 20%
35 697 € × 1.5x
Estimation 52 116 €
33 239€ - 266 602€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 sociétés holding)

Compare CHRISTIAN GAHINET ORGANISATION with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about CHRISTIAN GAHINET ORGANISATION

What is the revenue of CHRISTIAN GAHINET ORGANISATION ?

The revenue of CHRISTIAN GAHINET ORGANISATION in 2024 is 268 k€.

Is CHRISTIAN GAHINET ORGANISATION profitable?

Yes, CHRISTIAN GAHINET ORGANISATION generated a net profit of 36 k€ in 2024.

Where is the headquarters of CHRISTIAN GAHINET ORGANISATION ?

The headquarters of CHRISTIAN GAHINET ORGANISATION is located in RENNES (35000), in the department Ille-et-Vilaine.

Where to find the tax return of CHRISTIAN GAHINET ORGANISATION ?

The tax return of CHRISTIAN GAHINET ORGANISATION 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 CHRISTIAN GAHINET ORGANISATION operate?

CHRISTIAN GAHINET ORGANISATION operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.