FINANCIERE LE MAS DES GARDIES : revenue, balance sheet and financial ratios

FINANCIERE LE MAS DES GARDIES is a French company founded 14 years ago, specialized in the sector Activités des sièges sociaux. Based in SAINT-GEORGES-DE-COMMIERS (38450), this company of category PME shows in 2024 a revenue of 179 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 - FINANCIERE LE MAS DES GARDIES (SIREN 538176173)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 179 360 € 302 616 € 314 224 € 247 552 € 157 534 € 132 555 € 87 048 € 75 923 € 47 854 € 25 290 €
Net income 12 132 € -11 505 € 272 € 305 535 € 3 065 € 20 030 € 9 470 € 24 967 € 6 829 € 4 245 €
EBITDA -25 866 € -13 740 € -1 629 € -18 937 € 3 783 € 5 652 € 16 247 € 33 803 € 7 008 € 4 488 €
Net margin 6.8% -3.8% 0.1% 123.4% 1.9% 15.1% 10.9% 32.9% 14.3% 16.8%

Revenue and income statement

In 2024, FINANCIERE LE MAS DES GARDIES achieves revenue of 179 k€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +24.3%. Significant drop of -41% vs 2023. After deducting consumption (0 €), gross margin stands at 179 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 -26 k€, representing -14.4% of revenue. Warning negative scissor effect: despite revenue change (-41%), EBITDA varies by -88%, reducing margin by 9.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 6.8% 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

179 360 €

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

179 360 €

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

-25 866 €

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

12 441 €

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

12 132 €

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

-14.4%

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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 3%. 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 83%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

3.221%

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

82.52%

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

5.178%

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

1.131

Solvency indicators evolution
FINANCIERE LE MAS DES GARDIES

Sector positioning

Debt ratio
3.22 2024
2022
2023
2024
Q1: 0.06
Med: 14.61
Q3: 89.57
Good

In 2024, the debt ratio of FINANCIERE LE MAS DES GAR... (3.22) 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
82.52% 2024
2022
2023
2024
Q1: 11.57%
Med: 51.97%
Q3: 85.24%
Good +7 pts over 3 years

In 2024, the financial autonomy of FINANCIERE LE MAS DES GAR... (82.5%) 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
1.13 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.2 years
Q3: 3.73 years
Average +32 pts over 3 years

In 2024, the repayment capacity of FINANCIERE LE MAS DES GAR... (1.13) 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 119.44. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

119.439

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

-0.765

Liquidity indicators evolution
FINANCIERE LE MAS DES GARDIES

Sector positioning

Liquidity ratio
119.44 2024
2022
2023
2024
Q1: 116.63
Med: 458.65
Q3: 2184.57
Average

In 2024, the liquidity ratio of FINANCIERE LE MAS DES GAR... (119.44) 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
-0.77x 2024
2022
2023
2024
Q1: -45.56x
Med: 0.0x
Q3: 2.85x
Average +18 pts over 3 years

In 2024, the interest coverage of FINANCIERE LE MAS DES GAR... (-0.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The company must finance 29 days of gap between collections and payments. WCR is negative (-63 days): operations structurally generate cash. Notable WCR improvement over the period (-3245%), freeing up cash.

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

-31 271 €

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

29 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

0 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

-63 j

WCR and payment terms evolution
FINANCIERE LE MAS DES GARDIES

Positioning of FINANCIERE LE MAS DES GARDIES in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 103 transactions of similar company sales in 2024, the value of FINANCIERE LE MAS DES GARDIES is estimated at 86 777 € (range 35 211€ - 206 314€). The price/revenue ratio is 0.38x (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
103 transactions
35k€ 86k€ 206k€
86 777 € Range: 35 211€ - 206 314€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
179 360 € × 0.38x
Estimation 67 730 €
32 282€ - 136 790€
Net Income Multiple 20%
12 132 € × 9.5x
Estimation 115 350 €
39 607€ - 310 602€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 sièges sociaux)

Compare FINANCIERE LE MAS DES GARDIES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about FINANCIERE LE MAS DES GARDIES

What is the revenue of FINANCIERE LE MAS DES GARDIES ?

The revenue of FINANCIERE LE MAS DES GARDIES in 2024 is 179 k€.

Is FINANCIERE LE MAS DES GARDIES profitable?

Yes, FINANCIERE LE MAS DES GARDIES generated a net profit of 12 k€ in 2024.

Where is the headquarters of FINANCIERE LE MAS DES GARDIES ?

The headquarters of FINANCIERE LE MAS DES GARDIES is located in SAINT-GEORGES-DE-COMMIERS (38450), in the department Isere.

Where to find the tax return of FINANCIERE LE MAS DES GARDIES ?

The tax return of FINANCIERE LE MAS DES GARDIES 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 FINANCIERE LE MAS DES GARDIES operate?

FINANCIERE LE MAS DES GARDIES operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.