GASCA SARL ENTRETIEN ET MANUTENTION : revenue, balance sheet and financial ratios

GASCA SARL ENTRETIEN ET MANUTENTION is a French company founded 19 years ago, specialized in the sector Construction de maisons individuelles. Based in SAINT-BENOIT (86280), this company of category PME shows in 2025 a revenue of 341 k€. 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 - GASCA SARL ENTRETIEN ET MANUTENTION (SIREN 490727765)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2015
Revenue 340 541 € 563 605 € 387 774 € 302 257 € 478 025 € 301 659 € 369 776 € 461 401 € 245 790 € 459 959 €
Net income 11 392 € -11 833 € 1 873 € 17 984 € -32 987 € 19 952 € 18 901 € 22 218 € -36 789 € 20 177 €
EBITDA 910 € 11 852 € 5 757 € 26 428 € -29 123 € 27 192 € 19 702 € 24 894 € -34 872 € 27 106 €
Net margin 3.3% -2.1% 0.5% 5.9% -6.9% 6.6% 5.1% 4.8% -15.0% 4.4%

Revenue and income statement

In 2025, GASCA SARL ENTRETIEN ET MANUTENTION achieves revenue of 341 k€. Activity remains stable over the period (CAGR: -3.0%). Significant drop of -40% vs 2024. After deducting consumption (117 k€), gross margin stands at 224 k€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 910 €, representing 0.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11 k€, i.e. 3.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

340 541 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

223 710 €

EBITDA (2025) ?
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

910 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-466 €

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

11 392 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.3%

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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 6%. 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 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

5.679%

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

30.499%

Cash flow / Revenue (2025) ?
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

3.749%

Repayment capacity (2025) ?
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

0.215

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

4.0%

Solvency indicators evolution
GASCA SARL ENTRETIEN ET MANUTENTION

Sector positioning

Debt ratio
5.68 2025
2023
2024
2025
Q1: 0.63
Med: 12.8
Q3: 36.22
Good -18 pts over 3 years

In 2025, the debt ratio of GASCA SARL ENTRETIEN ET M... (5.68) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
30.5% 2025
2023
2024
2025
Q1: 16.81%
Med: 36.32%
Q3: 57.35%
Average -32 pts over 3 years

In 2025, the financial autonomy of GASCA SARL ENTRETIEN ET M... (30.5%) 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
0.21 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.08 years
Q3: 0.9 years
Average -21 pts over 3 years

In 2025, the repayment capacity of GASCA SARL ENTRETIEN ET M... (0.21) 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 143.20. 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 3.4x. Financial charges are adequately covered by operations.

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

143.202

Interest coverage (2025) ?
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

3.407

Liquidity indicators evolution
GASCA SARL ENTRETIEN ET MANUTENTION

Sector positioning

Liquidity ratio
143.2 2025
2023
2024
2025
Q1: 139.05
Med: 206.27
Q3: 306.63
Average -26 pts over 3 years

In 2025, the liquidity ratio of GASCA SARL ENTRETIEN ET M... (143.20) 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
3.41x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 2.42x
Excellent

In 2025, the interest coverage of GASCA SARL ENTRETIEN ET M... (3.4x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. Excellent situation: suppliers finance 58 days of the operating cycle (retail model). Inventory turnover is 29 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-8 days): operations structurally generate cash. Notable WCR improvement over the period (-110%), freeing up cash.

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

-7 533 €

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

58 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

29 j

WCR in days of revenue (2025) ?
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

-8 j

WCR and payment terms evolution
GASCA SARL ENTRETIEN ET MANUTENTION

Positioning of GASCA SARL ENTRETIEN ET MANUTENTION in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of GASCA SARL ENTRETIEN ET MANUTENTION is estimated at 18 557 € (range 10 366€ - 64 609€). With an EBITDA of 910€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (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.

Estimated enterprise value 2025
113 transactions
10k€ 18k€ 64k€
18 557 € Range: 10 366€ - 64 609€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
910 € × 3.6x
Estimation 3 320 €
1 251€ - 4 591€
Revenue Multiple 30%
340 541 € × 0.11x
Estimation 37 472 €
26 078€ - 146 920€
Net Income Multiple 20%
11 392 € × 2.5x
Estimation 28 278 €
9 586€ - 91 190€
How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction de maisons individuelles)

Compare GASCA SARL ENTRETIEN ET MANUTENTION with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about GASCA SARL ENTRETIEN ET MANUTENTION

What is the revenue of GASCA SARL ENTRETIEN ET MANUTENTION ?

The revenue of GASCA SARL ENTRETIEN ET MANUTENTION in 2025 is 341 k€.

Is GASCA SARL ENTRETIEN ET MANUTENTION profitable?

Yes, GASCA SARL ENTRETIEN ET MANUTENTION generated a net profit of 11 k€ in 2025.

Where is the headquarters of GASCA SARL ENTRETIEN ET MANUTENTION ?

The headquarters of GASCA SARL ENTRETIEN ET MANUTENTION is located in SAINT-BENOIT (86280), in the department Vienne.

Where to find the tax return of GASCA SARL ENTRETIEN ET MANUTENTION ?

The tax return of GASCA SARL ENTRETIEN ET MANUTENTION 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 GASCA SARL ENTRETIEN ET MANUTENTION operate?

GASCA SARL ENTRETIEN ET MANUTENTION operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.