GAMMA TRAINING EVOLUTION : revenue, balance sheet and financial ratios

GAMMA TRAINING EVOLUTION is a French company founded 8 years ago, specialized in the sector Enseignement de disciplines sportives et d'activités de loisirs. Based in LE PLESSIS-ROBINSON (92350), this company of category PME shows in 2024 a revenue of 15 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 - GAMMA TRAINING EVOLUTION (SIREN 839058344)
Indicator 2024 2018
Revenue 15 491 € 2 958 €
Net income -8 986 € -1 922 €
EBITDA 1 483 € -1 922 €
Net margin -58.0% -65.0%

Revenue and income statement

In 2024, GAMMA TRAINING EVOLUTION achieves revenue of 15 k€. Vs 2018, growth of +424% (3 k€ -> 15 k€). After deducting consumption (0 €), gross margin stands at 15 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 1 k€, representing 9.6% of revenue. Positive scissor effect: EBITDA margin improves by +74.5 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Net income is negative at -9 k€ (-58.0% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

15 491 €

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

15 491 €

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

1 483 €

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

-477 €

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

-8 986 €

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

9.6%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at -2773%. 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 -4%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-2772.85%

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

-3.518%

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

-38.28%

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

-11.47

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

86.5%

Solvency indicators evolution
GAMMA TRAINING EVOLUTION

Sector positioning

Debt ratio
-2772.85 2024
2018
2024
Q1: 0.0
Med: 10.53
Q3: 77.16
Excellent -14 pts over 2 years

In 2024, the debt ratio of GAMMA TRAINING EVOLUTION (-2772.85) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-3.52% 2024
2018
2024
Q1: 0.0%
Med: 16.96%
Q3: 49.78%
Average

In 2024, the financial autonomy of GAMMA TRAINING EVOLUTION (-3.5%) 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
-11.47 years 2024
2018
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.76 years
Excellent

In 2024, the repayment capacity of GAMMA TRAINING EVOLUTION (-11.47) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 538.23. 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 574.0x. 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

538.225

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

573.972

Liquidity indicators evolution
GAMMA TRAINING EVOLUTION

Sector positioning

Liquidity ratio
538.23 2024
2018
2024
Q1: 88.63
Med: 182.89
Q3: 416.75
Excellent +58 pts over 2 years

In 2024, the liquidity ratio of GAMMA TRAINING EVOLUTION (538.23) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
573.97x 2024
2018
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.83x
Excellent +73 pts over 2 years

In 2024, the interest coverage of GAMMA TRAINING EVOLUTION (574.0x) 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: 256 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. The gap of 243 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 391 days of revenue, i.e. 17 k€ 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

16 824 €

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

256 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

13 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

391 j

WCR and payment terms evolution
GAMMA TRAINING EVOLUTION

Positioning of GAMMA TRAINING EVOLUTION in its sector

Comparison with sector Enseignement de disciplines sportives et d'activités de loisirs

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 3 678€ to 14 472€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
3k€ 6k€ 14k€
6 907 € Range: 3 678€ - 14 472€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Enseignement de disciplines sportives et d'activités de loisirs)

Compare GAMMA TRAINING EVOLUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement de disciplines sportives et d'activités de loisirs

Frequently asked questions about GAMMA TRAINING EVOLUTION

What is the revenue of GAMMA TRAINING EVOLUTION ?

The revenue of GAMMA TRAINING EVOLUTION in 2024 is 15 k€.

Is GAMMA TRAINING EVOLUTION profitable?

GAMMA TRAINING EVOLUTION recorded a net loss in 2024.

Where is the headquarters of GAMMA TRAINING EVOLUTION ?

The headquarters of GAMMA TRAINING EVOLUTION is located in LE PLESSIS-ROBINSON (92350), in the department Hauts-de-Seine.

Where to find the tax return of GAMMA TRAINING EVOLUTION ?

The tax return of GAMMA TRAINING EVOLUTION 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 TRAINING EVOLUTION operate?

GAMMA TRAINING EVOLUTION operates in the sector Enseignement de disciplines sportives et d'activités de loisirs (NAF code 85.51Z). See the 'Sector positioning' section above to compare the company with its competitors.