GAMMA NET : revenue, balance sheet and financial ratios

GAMMA NET is a French company founded 17 years ago, specialized in the sector Autres activités de nettoyage des bâtiments et nettoyage industriel. Based in LES PAVILLONS-SOUS-BOIS (93320), this company of category PME shows in 2023 a revenue of 1.3 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 - GAMMA NET (SIREN 513147207)
Indicator 2023 2021 2020 2019 2017 2016
Revenue 1 267 921 € 511 447 € 480 588 € 514 289 € 505 964 € 477 308 €
Net income 223 € 3 949 € 1 138 € -29 188 € 21 852 € 17 002 €
EBITDA 846 € -134 335 € 8 846 € -20 678 € 21 643 € 19 078 €
Net margin 0.0% 0.8% 0.2% -5.7% 4.3% 3.6%

Revenue and income statement

In 2023, GAMMA NET achieves revenue of 1.3 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +15.0%. Vs 2021, growth of +148% (511 k€ -> 1.3 M€). After deducting consumption (9 k€), gross margin stands at 1.3 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 846 €, representing 0.1% of revenue. Positive scissor effect: EBITDA margin improves by +26.3 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 223 €, i.e. 0.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 267 921 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 258 999 €

EBITDA (2023) ?
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

846 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

846 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

223 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.1%

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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 28%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 118.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

27.611%

Financial autonomy (2023) ?
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

5.846%

Cash flow / Revenue (2023) ?
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

0.018%

Repayment capacity (2023) ?
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

118.275

Asset age ratio (2023) ?
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

5.4%

Solvency indicators evolution
GAMMA NET

Sector positioning

Debt ratio
27.61 2023
2020
2021
2023
Q1: 0.0
Med: 14.67
Q3: 59.94
Average -18 pts over 3 years

In 2023, the debt ratio of GAMMA NET (27.61) 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
5.85% 2023
2020
2021
2023
Q1: 7.8%
Med: 29.31%
Q3: 52.27%
Average -18 pts over 3 years

In 2023, the financial autonomy of GAMMA NET (5.8%) 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
118.28 years 2023
2020
2021
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.18 years
Watch

In 2023, the repayment capacity of GAMMA NET (118.28) 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 107.87. 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 20.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

107.867

Interest coverage (2023) ?
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

20.449

Liquidity indicators evolution
GAMMA NET

Sector positioning

Liquidity ratio
107.87 2023
2020
2021
2023
Q1: 118.27
Med: 173.83
Q3: 267.43
Watch -18 pts over 3 years

In 2023, the liquidity ratio of GAMMA NET (107.87) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
20.45x 2023
2020
2021
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.3x
Excellent

In 2023, the interest coverage of GAMMA NET (20.4x) 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: 188 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 83 days. The gap of 105 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 55 days of revenue, i.e. 194 k€ to permanently finance. Over 2016-2023, WCR increased by +97%, requiring additional financing.

Operating WCR (2023) ?
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

194 499 €

Customer credit (2023) ?
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

188 j

Supplier credit (2023) ?
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

83 j

Inventory turnover (2023) ?
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 (2023) ?
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

55 j

WCR and payment terms evolution
GAMMA NET

Positioning of GAMMA NET in its sector

Comparison with sector Autres activités de nettoyage des bâtiments et nettoyage industriel

Valuation estimate

Based on 53 transactions of similar company sales (all years), the value of GAMMA NET is estimated at 135 294 € (range 56 178€ - 232 345€). With an EBITDA of 846€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.35x (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 2023
53 tx
56k€ 135k€ 232k€
135 294 € Range: 56 178€ - 232 345€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
846 € × 2.6x
Estimation 2 162 €
872€ - 3 323€
Revenue Multiple 30%
1 267 921 € × 0.35x
Estimation 446 881 €
185 612€ - 768 008€
Net Income Multiple 20%
223 € × 3.3x
Estimation 745 €
292€ - 1 408€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 53 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 activités de nettoyage des bâtiments et nettoyage industriel)

Compare GAMMA NET with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités de nettoyage des bâtiments et nettoyage industriel

Frequently asked questions about GAMMA NET

What is the revenue of GAMMA NET ?

The revenue of GAMMA NET in 2023 is 1.3 M€.

Is GAMMA NET profitable?

Yes, GAMMA NET generated a net profit of 223€ in 2023.

Where is the headquarters of GAMMA NET ?

The headquarters of GAMMA NET is located in LES PAVILLONS-SOUS-BOIS (93320), in the department Seine-Saint-Denis.

Where to find the tax return of GAMMA NET ?

The tax return of GAMMA NET 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 GAMMA NET operate?

GAMMA NET operates in the sector Autres activités de nettoyage des bâtiments et nettoyage industriel (NAF code 81.22Z). See the 'Sector positioning' section above to compare the company with its competitors.