GAMBA FRERES MATERIAUX : revenue, balance sheet and financial ratios

GAMBA FRERES MATERIAUX is a French company founded 26 years ago, specialized in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus). Based in CHAMPIGNY-SUR-MARNE (94500), this company of category PME shows in 2023 a revenue of 1.5 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 - GAMBA FRERES MATERIAUX (SIREN 429717192)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 1 505 484 € N/C N/C N/C 1 455 874 € 1 283 579 € 1 367 769 € 1 545 457 €
Net income -180 403 € -143 310 € 5 452 € -25 053 € -100 070 € 2 373 € 3 612 € 11 127 € 44 458 € 71 329 €
EBITDA N/C N/C 29 404 € N/C N/C N/C 42 167 € 30 105 € 59 827 € 116 070 €
Net margin N/C N/C 0.4% N/C N/C N/C 0.2% 0.9% 3.3% 4.6%

Revenue and income statement

In 2025, GAMBA FRERES MATERIAUX records a net loss of 180 k€. This deficit will reduce equity on the balance sheet.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-180 403 €

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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 37%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

37.077%

Financial autonomy (2025) ?
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

46.383%

Asset age ratio (2025) ?
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

15.0%

Solvency indicators evolution
GAMBA FRERES MATERIAUX

Sector positioning

Debt ratio
37.08 2025
2023
2024
2025
Q1: 3.0
Med: 25.33
Q3: 83.18
Average +9 pts over 3 years

In 2025, the debt ratio of GAMBA FRERES MATERIAUX (37.08) 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
46.38% 2025
2023
2024
2025
Q1: 24.96%
Med: 47.12%
Q3: 67.03%
Average -22 pts over 3 years

In 2025, the financial autonomy of GAMBA FRERES MATERIAUX (46.4%) 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
6.79 years 2023
2023
Q1: 0.12 years
Med: 1.53 years
Q3: 4.29 years
Watch

In 2023, the repayment capacity of GAMBA FRERES MATERIAUX (6.79) 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 240.62. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

240.617

Liquidity indicators evolution
GAMBA FRERES MATERIAUX

Sector positioning

Liquidity ratio
240.62 2025
2023
2024
2025
Q1: 174.54
Med: 245.84
Q3: 364.57
Average -27 pts over 3 years

In 2025, the liquidity ratio of GAMBA FRERES MATERIAUX (240.62) 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
5.28x 2023
2023
Q1: 0.14x
Med: 2.84x
Q3: 9.35x
Good

In 2023, the interest coverage of GAMBA FRERES MATERIAUX (5.3x) 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.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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

0 j

Supplier credit (2025) ?
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 (2025) ?
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 and payment terms evolution
GAMBA FRERES MATERIAUX

Positioning of GAMBA FRERES MATERIAUX in its sector

Comparison with sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Similar companies (Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus))

Compare GAMBA FRERES MATERIAUX with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Frequently asked questions about GAMBA FRERES MATERIAUX

What is the revenue of GAMBA FRERES MATERIAUX ?

The revenue of GAMBA FRERES MATERIAUX in 2023 is 1.5 M€.

Is GAMBA FRERES MATERIAUX profitable?

GAMBA FRERES MATERIAUX recorded a net loss in 2025.

Where is the headquarters of GAMBA FRERES MATERIAUX ?

The headquarters of GAMBA FRERES MATERIAUX is located in CHAMPIGNY-SUR-MARNE (94500), in the department Val-de-Marne.

Where to find the tax return of GAMBA FRERES MATERIAUX ?

The tax return of GAMBA FRERES MATERIAUX 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 GAMBA FRERES MATERIAUX operate?

GAMBA FRERES MATERIAUX operates in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus) (NAF code 47.52B). See the 'Sector positioning' section above to compare the company with its competitors.