GAGNON PERE ET FILS : revenue, balance sheet and financial ratios

GAGNON PERE ET FILS is a French company founded 15 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in CHATEAU-LANDON (77570), this company of category PME shows in 2024 a revenue of 2.4 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 - GAGNON PERE ET FILS (SIREN 529976094)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 2 437 086 € 4 013 106 € 5 852 390 € 4 998 126 € 4 196 422 € 2 754 314 € 1 746 809 € 1 582 248 €
Net income 3 738 € -10 795 € 96 184 € -111 513 € 214 537 € 86 280 € 46 960 € 2 213 €
EBITDA 50 261 € 47 161 € 174 753 € -74 404 € 213 464 € 122 030 € 78 473 € 72 537 €
Net margin 0.2% -0.3% 1.6% -2.2% 5.1% 3.1% 2.7% 0.1%

Revenue and income statement

In 2024, GAGNON PERE ET FILS achieves revenue of 2.4 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.5%. Significant drop of -39% vs 2023. After deducting consumption (2.0 M€), gross margin stands at 464 k€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 50 k€, representing 2.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4 k€, i.e. 0.2% 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

2 437 086 €

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

464 437 €

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

50 261 €

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

6 710 €

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

3 738 €

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

2.1%

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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 268%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.9% 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

267.641%

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

18.672%

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

1.908%

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

9.364

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

36.7%

Solvency indicators evolution
GAGNON PERE ET FILS

Sector positioning

Debt ratio
267.64 2024
2021
2023
2024
Q1: 0.03
Med: 14.44
Q3: 63.29
Watch

In 2024, the debt ratio of GAGNON PERE ET FILS (267.64) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
18.67% 2024
2021
2023
2024
Q1: 4.11%
Med: 30.16%
Q3: 59.21%
Average +14 pts over 3 years

In 2024, the financial autonomy of GAGNON PERE ET FILS (18.7%) 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
9.36 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.8 years
Average

In 2024, the repayment capacity of GAGNON PERE ET FILS (9.36) 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 232.03. 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 7.8x. 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

232.031

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

7.767

Liquidity indicators evolution
GAGNON PERE ET FILS

Sector positioning

Liquidity ratio
232.03 2024
2021
2023
2024
Q1: 128.25
Med: 221.87
Q3: 403.52
Good +22 pts over 3 years

In 2024, the liquidity ratio of GAGNON PERE ET FILS (232.03) 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
7.77x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.7x
Excellent

In 2024, the interest coverage of GAGNON PERE ET FILS (7.8x) 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: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. The company must finance 14 days of gap between collections and payments. Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 79 days of revenue, i.e. 533 k€ to permanently finance. Over 2016-2024, WCR increased by +80%, 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

533 332 €

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

50 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

36 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

10 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

79 j

WCR and payment terms evolution
GAGNON PERE ET FILS

Positioning of GAGNON PERE ET FILS in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of GAGNON PERE ET FILS is estimated at 488 730 € (range 289 311€ - 769 433€). With an EBITDA of 50 261€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (in line with sector norms). 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
117 transactions
289k€ 488k€ 769k€
488 730 € Range: 289 311€ - 769 433€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
50 261 € × 4.0x
Estimation 199 634 €
137 743€ - 376 382€
Revenue Multiple 30%
2 437 086 € × 0.53x
Estimation 1 290 305 €
731 940€ - 1 918 642€
Net Income Multiple 20%
3 738 € × 2.4x
Estimation 9 108 €
4 291€ - 28 252€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Autres commerces de détail spécialisés divers)

Compare GAGNON PERE ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about GAGNON PERE ET FILS

What is the revenue of GAGNON PERE ET FILS ?

The revenue of GAGNON PERE ET FILS in 2024 is 2.4 M€.

Is GAGNON PERE ET FILS profitable?

Yes, GAGNON PERE ET FILS generated a net profit of 4 k€ in 2024.

Where is the headquarters of GAGNON PERE ET FILS ?

The headquarters of GAGNON PERE ET FILS is located in CHATEAU-LANDON (77570), in the department Seine-et-Marne.

Where to find the tax return of GAGNON PERE ET FILS ?

The tax return of GAGNON PERE ET FILS 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 GAGNON PERE ET FILS operate?

GAGNON PERE ET FILS operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.