SIREN : 350525440
GASTIEN is a French company founded 37 years ago, specialized in the sector Hypermarchés. Based in COGNAC (16100), this company of category PME shows in 2024 a revenue of 39.3 M€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 39 345 596 € | 39 211 077 € | 36 953 590 € | 34 966 698 € | 33 335 480 € | 32 954 352 € | 32 827 130 € | 30 969 800 € | 29 838 676 € |
| Net income | 291 921 € | 337 356 € | 298 612 € | 338 412 € | 368 987 € | 170 531 € | 257 475 € | 311 774 € | 145 958 € |
| EBITDA | 466 068 € | 640 300 € | 528 882 € | 605 466 € | 811 093 € | 454 827 € | 528 918 € | 691 938 € | 405 548 € |
| Net margin | 0.7% | 0.9% | 0.8% | 1.0% | 1.1% | 0.5% | 0.8% | 1.0% | 0.5% |
In 2024, GASTIEN achieves revenue of 39.3 M€. Revenue is growing positively over 9 years (CAGR: +3.5%). Vs 2023: +0%. After deducting consumption (32.5 M€), gross margin stands at 6.9 M€, i.e. a rate of 17%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 466 k€, representing 1.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 292 k€, i.e. 0.7% of revenue. This profit can be retained or distributed to shareholders.
39 345 596 €
6 882 390 €
466 068 €
343 551 €
291 921 €
1.2%
The debt ratio (= Financial debt / Equity x 100) stands at 188%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
188.428%
20.613%
1.082%
6.003
44.3%
In 2024, the debt ratio of GASTIEN (188.43) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of GASTIEN (20.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of GASTIEN (6.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 143.37. 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 12.0x. Operating income very largely covers interest expenses: high safety margin.
143.366
12.003
In 2024, the liquidity ratio of GASTIEN (143.37) 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.
In 2024, the interest coverage of GASTIEN (12.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 12 days of revenue, i.e. 1.3 M€ to permanently finance.
1 344 046 €
1 j
12 j
19 j
12 j
Based on 551 transactions of similar company sales in 2024, the value of GASTIEN is estimated at 4 155 761 € (range 2 012 967€ - 8 099 025€). With an EBITDA of 466 068€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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.
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This estimate is based on the analysis of 551 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare GASTIEN with other companies in the same sector:
The revenue of GASTIEN in 2024 is 39.3 M€.
Yes, GASTIEN generated a net profit of 292 k€ in 2024.
The headquarters of GASTIEN is located in COGNAC (16100), in the department Charente.
The tax return of GASTIEN 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).
GASTIEN operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.