GAMBETTA DISTRIBUTION : revenue, balance sheet and financial ratios

GAMBETTA DISTRIBUTION is a French company founded 27 years ago, specialized in the sector Activités des marchands de biens immobiliers. Based in LA PENNE SUR HUVEAUNE (13821), this company of category PME shows in 2024 a revenue of 41 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - GAMBETTA DISTRIBUTION (SIREN 429329352)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 41 300 € 57 967 € 193 063 € 177 325 € 172 541 € 265 028 € 511 856 € 213 213 € 192 431 €
Net income 170 885 € 123 289 € 70 949 € 175 700 € 121 245 € 32 235 € 235 955 € 200 356 € 243 687 €
EBITDA -13 567 € -110 651 € -85 865 € -374 881 € -43 342 € 42 019 € 318 445 € -156 770 € -250 486 €
Net margin 413.8% 212.7% 36.7% 99.1% 70.3% 12.2% 46.1% 94.0% 126.6%

Revenue and income statement

In 2024, GAMBETTA DISTRIBUTION achieves revenue of 41 k€. Revenue is declining over the period 2016-2024 (CAGR: -17.5%). Significant drop of -29% vs 2023. After deducting consumption (0 €), gross margin stands at 41 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 -14 k€, representing -32.8% of revenue. Positive scissor effect: EBITDA margin improves by +158.0 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 171 k€, i.e. 413.8% 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

41 300 €

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

41 300 €

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

-13 567 €

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

295 109 €

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

170 885 €

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

-32.9%

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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 139%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 394.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

138.604%

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

36.627%

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

394.157%

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

8.179

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

33.0%

Solvency indicators evolution
GAMBETTA DISTRIBUTION

Sector positioning

Debt ratio
138.6 2024
2022
2023
2024
Q1: 0.0
Med: 5.94
Q3: 188.9
Average

In 2024, the debt ratio of GAMBETTA DISTRIBUTION (138.60) 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
36.63% 2024
2022
2023
2024
Q1: 0.0%
Med: 12.3%
Q3: 57.41%
Good +11 pts over 3 years

In 2024, the financial autonomy of GAMBETTA DISTRIBUTION (36.6%) 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
8.18 years 2024
2022
2023
2024
Q1: -9.06 years
Med: 0.0 years
Q3: 2.45 years
Average +50 pts over 3 years

In 2024, the repayment capacity of GAMBETTA DISTRIBUTION (8.18) 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 257.41. 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

257.408

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

-374.025

Liquidity indicators evolution
GAMBETTA DISTRIBUTION

Sector positioning

Liquidity ratio
257.41 2024
2022
2023
2024
Q1: 148.32
Med: 585.43
Q3: 3614.66
Average

In 2024, the liquidity ratio of GAMBETTA DISTRIBUTION (257.41) 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
-374.02x 2024
2022
2023
2024
Q1: -12.26x
Med: 0.0x
Q3: 5.03x
Average

In 2024, the interest coverage of GAMBETTA DISTRIBUTION (-374.0x) 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: 8638 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 324 days. The gap of 8314 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 21612 days of revenue, i.e. 2.5 M€ to permanently finance.

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

2 479 348 €

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

8638 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

324 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

21612 j

WCR and payment terms evolution
GAMBETTA DISTRIBUTION

Positioning of GAMBETTA DISTRIBUTION in its sector

Comparison with sector Activités des marchands de biens immobiliers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 302 472€ to 1 355 812€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
302k€ 533k€ 1355k€
533 654 € Range: 302 472€ - 1 355 812€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 marchands de biens immobiliers)

Compare GAMBETTA DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des marchands de biens immobiliers

Frequently asked questions about GAMBETTA DISTRIBUTION

What is the revenue of GAMBETTA DISTRIBUTION ?

The revenue of GAMBETTA DISTRIBUTION in 2024 is 41 k€.

Is GAMBETTA DISTRIBUTION profitable?

Yes, GAMBETTA DISTRIBUTION generated a net profit of 171 k€ in 2024.

Where is the headquarters of GAMBETTA DISTRIBUTION ?

The headquarters of GAMBETTA DISTRIBUTION is located in LA PENNE SUR HUVEAUNE (13821), in the department Bouches-du-Rhone.

Where to find the tax return of GAMBETTA DISTRIBUTION ?

The tax return of GAMBETTA DISTRIBUTION 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 GAMBETTA DISTRIBUTION operate?

GAMBETTA DISTRIBUTION operates in the sector Activités des marchands de biens immobiliers (NAF code 68.10Z). See the 'Sector positioning' section above to compare the company with its competitors.