GABY PIECES AUTO : revenue, balance sheet and financial ratios

GABY PIECES AUTO is a French company founded 20 years ago, specialized in the sector Commerce de détail d'équipements automobiles. Based in VAISON-LA-ROMAINE (84110), this company of category PME shows in 2022 a revenue of 422 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 - GABY PIECES AUTO (SIREN 482465531)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 421 997 € 422 313 € 407 529 € 469 014 € 416 154 € 341 006 € 334 495 €
Net income 18 154 € 12 753 € 10 593 € -11 555 € 6 906 € 17 384 € 8 258 €
EBITDA 42 487 € 32 992 € 25 137 € 10 202 € 15 851 € 31 731 € 25 798 €
Net margin 4.3% 3.0% 2.6% -2.5% 1.7% 5.1% 2.5%

Revenue and income statement

In 2022, GABY PIECES AUTO achieves revenue of 422 k€. Revenue is growing positively over 7 years (CAGR: +3.9%). Slight decline of -0% vs 2021. After deducting consumption (181 k€), gross margin stands at 241 k€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 42 k€, representing 10.1% of revenue. Positive scissor effect: EBITDA margin improves by +2.3 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 18 k€, i.e. 4.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

421 997 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

240 996 €

EBITDA (2022) ?
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

42 487 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

21 146 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

18 154 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

10.1%

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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 63%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory. 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 9.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

63.339%

Financial autonomy (2022) ?
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

28.799%

Cash flow / Revenue (2022) ?
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

9.368%

Repayment capacity (2022) ?
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

1.133

Asset age ratio (2022) ?
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

21.6%

Solvency indicators evolution
GABY PIECES AUTO

Sector positioning

Debt ratio
63.34 2022
2020
2021
2022
Q1: 1.18
Med: 23.27
Q3: 86.42
Average -8 pts over 3 years

In 2022, the debt ratio of GABY PIECES AUTO (63.34) 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
28.8% 2022
2020
2021
2022
Q1: 16.79%
Med: 37.95%
Q3: 60.33%
Average -12 pts over 3 years

In 2022, the financial autonomy of GABY PIECES AUTO (28.8%) 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
1.13 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.52 years
Q3: 2.46 years
Average -17 pts over 3 years

In 2022, the repayment capacity of GABY PIECES AUTO (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 226.38. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2022) ?
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

226.379

Interest coverage (2022) ?
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

1.102

Liquidity indicators evolution
GABY PIECES AUTO

Sector positioning

Liquidity ratio
226.38 2022
2020
2021
2022
Q1: 140.72
Med: 208.18
Q3: 310.82
Good -10 pts over 3 years

In 2022, the liquidity ratio of GABY PIECES AUTO (226.38) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
1.1x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.55x
Q3: 3.19x
Good -20 pts over 3 years

In 2022, the interest coverage of GABY PIECES AUTO (1.1x) 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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). Inventory turnover is 97 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 51 days of revenue, i.e. 60 k€ to permanently finance. Over 2016-2022, WCR increased by +31%, requiring additional financing.

Operating WCR (2022) ?
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

60 173 €

Customer credit (2022) ?
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

5 j

Supplier credit (2022) ?
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

37 j

Inventory turnover (2022) ?
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

97 j

WCR in days of revenue (2022) ?
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

51 j

WCR and payment terms evolution
GABY PIECES AUTO

Positioning of GABY PIECES AUTO in its sector

Comparison with sector Commerce de détail d'équipements automobiles

Valuation estimate

Based on 52 transactions of similar company sales in 2022, the value of GABY PIECES AUTO is estimated at 86 792 € (range 54 985€ - 139 597€). With an EBITDA of 42 487€, the sector multiple of 2.3x is applied. The price/revenue ratio is 0.19x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
52 tx
54k€ 86k€ 139k€
86 792 € Range: 54 985€ - 139 597€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
42 487 € × 2.3x
Estimation 99 316 €
64 349€ - 179 792€
Revenue Multiple 30%
421 997 € × 0.19x
Estimation 78 185 €
49 962€ - 102 606€
Net Income Multiple 20%
18 154 € × 3.8x
Estimation 68 395 €
39 111€ - 94 599€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 52 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 détail d'équipements automobiles)

Compare GABY PIECES AUTO with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'équipements automobiles

Frequently asked questions about GABY PIECES AUTO

What is the revenue of GABY PIECES AUTO ?

The revenue of GABY PIECES AUTO in 2022 is 422 k€.

Is GABY PIECES AUTO profitable?

Yes, GABY PIECES AUTO generated a net profit of 18 k€ in 2022.

Where is the headquarters of GABY PIECES AUTO ?

The headquarters of GABY PIECES AUTO is located in VAISON-LA-ROMAINE (84110), in the department Vaucluse.

Where to find the tax return of GABY PIECES AUTO ?

The tax return of GABY PIECES AUTO 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 GABY PIECES AUTO operate?

GABY PIECES AUTO operates in the sector Commerce de détail d'équipements automobiles (NAF code 45.32Z). See the 'Sector positioning' section above to compare the company with its competitors.