FER GAU DEVELOPPEMENT : revenue, balance sheet and financial ratios

FER GAU DEVELOPPEMENT is a French company founded 25 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in SAINT-RAPHAEL (83700), this company of category PME shows in 2024 a revenue of 1.1 M€. 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 - FER GAU DEVELOPPEMENT (SIREN 432055598)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 084 332 € 1 318 320 € 1 408 818 € 1 178 682 € 922 937 € 1 442 794 € 1 335 495 € 1 198 879 € 947 673 €
Net income 32 670 € 78 463 € 160 981 € 84 217 € 120 295 € 166 752 € 202 941 € 144 766 € 100 851 €
EBITDA 48 420 € 82 513 € 170 793 € 155 510 € 157 641 € 239 945 € 252 838 € 212 651 € 148 691 €
Net margin 3.0% 6.0% 11.4% 7.1% 13.0% 11.6% 15.2% 12.1% 10.6%

Revenue and income statement

In 2024, FER GAU DEVELOPPEMENT achieves revenue of 1.1 M€. Revenue is growing positively over 9 years (CAGR: +1.7%). Significant drop of -18% vs 2023. After deducting consumption (510 k€), gross margin stands at 574 k€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 48 k€, representing 4.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 33 k€, i.e. 3.0% 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

1 084 332 €

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

573 922 €

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

48 420 €

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

43 962 €

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

32 670 €

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

4.5%

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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 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 93%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.398%

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

92.875%

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

3.285%

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

0.055

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

9.6%

Solvency indicators evolution
FER GAU DEVELOPPEMENT

Sector positioning

Debt ratio
0.4 2024
2022
2023
2024
Q1: 0.0
Med: 9.7
Q3: 45.52
Good

In 2024, the debt ratio of FER GAU DEVELOPPEMENT (0.40) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
92.88% 2024
2022
2023
2024
Q1: 5.54%
Med: 31.66%
Q3: 58.73%
Excellent

In 2024, the financial autonomy of FER GAU DEVELOPPEMENT (92.9%) 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.

Repayment capacity
0.06 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.07 years
Average

In 2024, the repayment capacity of FER GAU DEVELOPPEMENT (0.06) 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 1383.14. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

1383.141

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

0.002

Liquidity indicators evolution
FER GAU DEVELOPPEMENT

Sector positioning

Liquidity ratio
1383.14 2024
2022
2023
2024
Q1: 113.32
Med: 190.56
Q3: 357.0
Excellent

In 2024, the liquidity ratio of FER GAU DEVELOPPEMENT (1383.14) 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.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.08x
Good +25 pts over 3 years

In 2024, the interest coverage of FER GAU DEVELOPPEMENT (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 9 days. The company must finance 9 days of gap between collections and payments. Inventory turnover is 87 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 127 days of revenue, i.e. 383 k€ to permanently finance. Over 2016-2024, WCR increased by +69%, 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

382 986 €

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

18 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

9 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

87 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

127 j

WCR and payment terms evolution
FER GAU DEVELOPPEMENT

Positioning of FER GAU DEVELOPPEMENT in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of FER GAU DEVELOPPEMENT is estimated at 130 207 € (range 57 214€ - 310 886€). With an EBITDA of 48 420€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.17x (conservative valuation). 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.

Estimated enterprise value 2024
124 transactions
57k€ 130k€ 310k€
130 207 € Range: 57 214€ - 310 886€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
48 420 € × 2.4x
Estimation 117 262 €
48 223€ - 242 625€
Revenue Multiple 30%
1 084 332 € × 0.17x
Estimation 188 720 €
97 092€ - 543 448€
Net Income Multiple 20%
32 670 € × 2.3x
Estimation 74 804 €
19 875€ - 132 697€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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 (Commerce de gros (commerce interentreprises) d'habillement et de chaussures)

Compare FER GAU DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Frequently asked questions about FER GAU DEVELOPPEMENT

What is the revenue of FER GAU DEVELOPPEMENT ?

The revenue of FER GAU DEVELOPPEMENT in 2024 is 1.1 M€.

Is FER GAU DEVELOPPEMENT profitable?

Yes, FER GAU DEVELOPPEMENT generated a net profit of 33 k€ in 2024.

Where is the headquarters of FER GAU DEVELOPPEMENT ?

The headquarters of FER GAU DEVELOPPEMENT is located in SAINT-RAPHAEL (83700), in the department Var.

Where to find the tax return of FER GAU DEVELOPPEMENT ?

The tax return of FER GAU DEVELOPPEMENT 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 FER GAU DEVELOPPEMENT operate?

FER GAU DEVELOPPEMENT operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.