ETABLISSEMENT GAIST PERE : revenue, balance sheet and financial ratios

ETABLISSEMENT GAIST PERE is a French company founded 21 years ago, specialized in the sector Travaux de menuiserie métallique et serrurerie. Based in LA TRANCHE-SUR-MER (85360), this company of category PME shows in 2018 a revenue of 107 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 - ETABLISSEMENT GAIST PERE (SIREN 482161049)
Indicator 2018 2017 2016
Revenue 106 542 € 126 439 € 153 750 €
Net income -5 345 € -4 394 € 426 €
EBITDA -3 691 € -3 034 € 2 374 €
Net margin -5.0% -3.5% 0.3%

Revenue and income statement

In 2018, ETABLISSEMENT GAIST PERE achieves revenue of 107 k€. Revenue is declining over the period 2016-2018 (CAGR: -16.8%). Significant drop of -16% vs 2017. After deducting consumption (48 k€), gross margin stands at 58 k€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -4 k€, representing -3.5% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -5 k€ (-5.0% of revenue), which will impact equity.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

106 542 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

58 072 €

EBITDA (2018) ?
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

-3 691 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-3 280 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-5 345 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-3.5%

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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 151%. 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 34%. The balance between equity and debt is satisfactory.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

150.531%

Financial autonomy (2018) ?
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

33.893%

Cash flow / Revenue (2018) ?
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

-4.97%

Repayment capacity (2018) ?
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

-4.317

Solvency indicators evolution
ETABLISSEMENT GAIST PERE

Sector positioning

Debt ratio
150.53 2018
2016
2017
2018
Q1: 2.16
Med: 15.03
Q3: 51.14
Average

In 2018, the debt ratio of ETABLISSEMENT GAIST PERE (150.53) 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
33.89% 2018
2016
2017
2018
Q1: 17.72%
Med: 38.33%
Q3: 57.27%
Average

In 2018, the financial autonomy of ETABLISSEMENT GAIST PERE (33.9%) 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
-4.32 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.23 years
Q3: 1.26 years
Excellent -50 pts over 3 years

In 2018, the repayment capacity of ETABLISSEMENT GAIST PERE (-4.32) 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 173.98. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

173.978

Interest coverage (2018) ?
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

-55.08

Liquidity indicators evolution
ETABLISSEMENT GAIST PERE

Sector positioning

Liquidity ratio
173.98 2018
2016
2017
2018
Q1: 141.7
Med: 195.51
Q3: 286.44
Average -20 pts over 3 years

In 2018, the liquidity ratio of ETABLISSEMENT GAIST PERE (173.98) 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
-55.08x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.44x
Q3: 3.07x
Watch -50 pts over 3 years

In 2018, the interest coverage of ETABLISSEMENT GAIST PERE (-55.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 76 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 78 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Inventory turnover is 126 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 93 days of revenue, i.e. 28 k€ to permanently finance. Notable WCR improvement over the period (-20%), freeing up cash.

Operating WCR (2018) ?
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

27 669 €

Customer credit (2018) ?
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

76 j

Supplier credit (2018) ?
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

78 j

Inventory turnover (2018) ?
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

126 j

WCR in days of revenue (2018) ?
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

93 j

WCR and payment terms evolution
ETABLISSEMENT GAIST PERE

Positioning of ETABLISSEMENT GAIST PERE in its sector

Comparison with sector Travaux de menuiserie métallique et serrurerie

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (27 transactions). This range of 8 371€ to 28 648€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2018
Indicative
8k€ 17k€ 28k€
17 307 € Range: 8 371€ - 28 648€
NAF 5 année 2018

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 27 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 (Travaux de menuiserie métallique et serrurerie)

Compare ETABLISSEMENT GAIST PERE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie métallique et serrurerie

Frequently asked questions about ETABLISSEMENT GAIST PERE

What is the revenue of ETABLISSEMENT GAIST PERE ?

The revenue of ETABLISSEMENT GAIST PERE in 2018 is 107 k€.

Is ETABLISSEMENT GAIST PERE profitable?

ETABLISSEMENT GAIST PERE recorded a net loss in 2018.

Where is the headquarters of ETABLISSEMENT GAIST PERE ?

The headquarters of ETABLISSEMENT GAIST PERE is located in LA TRANCHE-SUR-MER (85360), in the department Vendee.

Where to find the tax return of ETABLISSEMENT GAIST PERE ?

The tax return of ETABLISSEMENT GAIST PERE 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 ETABLISSEMENT GAIST PERE operate?

ETABLISSEMENT GAIST PERE operates in the sector Travaux de menuiserie métallique et serrurerie (NAF code 43.32B). See the 'Sector positioning' section above to compare the company with its competitors.