G-STAR FRANCE : revenue, balance sheet and financial ratios

G-STAR FRANCE is a French company founded 30 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in PARIS (75008), this company of category PME shows in 2024 a revenue of 19.9 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 - G-STAR FRANCE (SIREN 401710702)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 19 915 977 € 17 175 059 € 17 860 364 € 17 758 377 € 34 514 211 € 26 991 955 € 33 134 644 € 42 927 951 €
Net income 523 762 € 278 756 € 179 671 € 200 354 € 193 339 € 269 146 € 409 323 € 885 887 €
EBITDA 742 159 € 364 551 € 156 129 € -377 629 € 1 692 935 € 838 551 € 1 663 220 € 3 783 664 €
Net margin 2.6% 1.6% 1.0% 1.1% 0.6% 1.0% 1.2% 2.1%

Revenue and income statement

In 2024, G-STAR FRANCE achieves revenue of 19.9 M€. Revenue is declining over the period 2017-2024 (CAGR: -10.4%). Vs 2023, growth of +16% (17.2 M€ -> 19.9 M€). After deducting consumption (12.7 M€), gross margin stands at 7.2 M€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 742 k€, representing 3.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 524 k€, i.e. 2.6% 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

19 915 977 €

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

7 178 321 €

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

742 159 €

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

609 852 €

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

523 762 €

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

3.7%

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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 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 64%. 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 6.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. 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

41.629%

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

64.077%

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

3.292%

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

6.211

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

63.2%

Solvency indicators evolution
G-STAR FRANCE

Sector positioning

Debt ratio
41.63 2024
2022
2023
2024
Q1: 0.0
Med: 9.7
Q3: 45.52
Average +13 pts over 3 years

In 2024, the debt ratio of G-STAR FRANCE (41.63) 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
64.08% 2024
2022
2023
2024
Q1: 5.54%
Med: 31.66%
Q3: 58.73%
Excellent

In 2024, the financial autonomy of G-STAR FRANCE (64.1%) 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
6.21 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.07 years
Watch

In 2024, the repayment capacity of G-STAR FRANCE (6.21) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 915.45. 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 9.1x. Operating income very largely covers interest expenses: high safety margin.

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

915.452

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

9.144

Liquidity indicators evolution
G-STAR FRANCE

Sector positioning

Liquidity ratio
915.45 2024
2022
2023
2024
Q1: 113.32
Med: 190.56
Q3: 357.0
Excellent

In 2024, the liquidity ratio of G-STAR FRANCE (915.45) 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
9.14x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.08x
Excellent

In 2024, the interest coverage of G-STAR FRANCE (9.1x) 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: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. The company must finance 13 days of gap between collections and payments. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 210 days of revenue, i.e. 11.6 M€ to permanently finance. Notable WCR improvement over the period (-60%), 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

11 620 375 €

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

24 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

11 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

4 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

210 j

WCR and payment terms evolution
G-STAR FRANCE

Positioning of G-STAR FRANCE 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 G-STAR FRANCE is estimated at 2 178 390 € (range 968 286€ - 5 279 362€). With an EBITDA of 742 159€, 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
968k€ 2178k€ 5279k€
2 178 390 € Range: 968 286€ - 5 279 362€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
742 159 € × 2.4x
Estimation 1 797 337 €
739 140€ - 3 718 848€
Revenue Multiple 30%
19 915 977 € × 0.17x
Estimation 3 466 238 €
1 783 295€ - 9 981 538€
Net Income Multiple 20%
523 762 € × 2.3x
Estimation 1 199 254 €
318 638€ - 2 127 384€

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 G-STAR FRANCE 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 G-STAR FRANCE

What is the revenue of G-STAR FRANCE ?

The revenue of G-STAR FRANCE in 2024 is 19.9 M€.

Is G-STAR FRANCE profitable?

Yes, G-STAR FRANCE generated a net profit of 524 k€ in 2024.

Where is the headquarters of G-STAR FRANCE ?

The headquarters of G-STAR FRANCE is located in PARIS (75008), in the department Paris.

Where to find the tax return of G-STAR FRANCE ?

The tax return of G-STAR FRANCE 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 G-STAR FRANCE operate?

G-STAR FRANCE 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.