Le dernier exercice comptable publié pour cette entreprise remonte à 2017. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

GATT PIERRE : revenue, balance sheet and financial ratios

GATT PIERRE is a French company founded 11 years ago, specialized in the sector Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé. Based in MARSEILLE (13007), this company of category PME shows in 2017 a revenue of 157 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Sous tension

Point(s) de vigilance : liquidité à court terme tendue.

In summary, GATT PIERRE combines a growing business with positive profitability. Its financial structure is solid, with debt well contained relative to its sector. Point of attention: short-term liquidity is tight.

Financial history - GATT PIERRE (SIREN 813143427)
Indicator 2021 2017 2016
Revenue N/C 157 097 € 128 400 €
Net income 19 071 € 22 933 € 7 777 €
EBITDA N/C 32 586 € 16 729 €
Net margin N/C 14.6% 6.1%

Revenue and income statement

In 2021, GATT PIERRE generates positive net income of 19 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2021: 8 k€ -> 19 k€.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

157 097 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

156 682 €

EBITDA (2017) ?
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

32 586 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

30 606 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

22 933 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

20.7%

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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 374%. This ratio is more favorable than the sector median (45.8%). Financial autonomy (= Equity / Total assets x 100) reaches 21%. This ratio is more favorable than the sector median (37.5%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.7 years of cash flow to repay all financial debt. This ratio is less favorable than the sector median (0.6 years) and warrants attention. Cash flow represents 15.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 7.0%).

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

374.45%

Financial autonomy (2017) ?
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

20.64%

Cash flow / Revenue (2017) ?
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

15.66%

Repayment capacity (2017) ?
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

4.69

Asset age ratio (2017) ?
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

33.3%

Solvency indicators evolution
GATT PIERRE

Sector positioning

Debt ratio
43.66% 2021
Q1: 7.91%
Med: 45.77%
Q3: 136.77%
Good -46 pts over 3 years

In 2021, the debt ratio of GATT PIERRE (43.7%) 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
53.9% 2021
Q1: 18.76%
Med: 37.45%
Q3: 57.03%
Good +62 pts over 3 years

In 2021, the financial autonomy of GATT PIERRE (53.9%) 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
4.69 years 2017
Q1: 0.0 years
Med: 0.61 years
Q3: 2.1 years
Watch -7 pts over 2 years

In 2017, the repayment capacity of GATT PIERRE (4.69) 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 0.84. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 10.4x. Compared with its sector, this ratio places the company among the best positioned (sector median: 0.8x).

Liquidity ratio (2017) ?
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

0.84

Interest coverage (2017) ?
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

10.39

Liquidity indicators evolution
GATT PIERRE

Sector positioning

Liquidity ratio
0.0 2021
Q1: 1.44
Med: 2.06
Q3: 3.02
Watch -74 pts over 3 years

In 2021, the liquidity ratio of GATT PIERRE (0.00) 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
10.39x 2017
Q1: 0.0x
Med: 0.8x
Q3: 4.03x
Excellent

In 2017, the interest coverage of GATT PIERRE (10.4x) 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. WCR is negative (-7 days): operations structurally generate cash.

Operating WCR (2017) ?
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

-3 104 €

Customer credit (2017) ?
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 (2017) ?
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

0 j

Inventory turnover (2017) ?
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 (2017) ?
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

-7 j

WCR and payment terms evolution
GATT PIERRE

Positioning of GATT PIERRE in its sector

Comparison with sector Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 8 330€ to 81 435€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
8k€ 37k€ 81k€
37 782 € Range: 8 330€ - 81 435€
NAF 5 année 2021

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 (Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé)

Compare GATT PIERRE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé

Top companies in Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé

Largest companies by revenue in the sector Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé:

Top companies in Bouches-du-Rhone

Largest companies by revenue in the department Bouches-du-Rhone:

Voir le classement complet du département Bouches-du-Rhone

Frequently asked questions about GATT PIERRE

What is the revenue of GATT PIERRE ?

The revenue of GATT PIERRE in 2017 is 157 k€.

Is GATT PIERRE profitable?

Yes, GATT PIERRE generated a net profit of 19 k€ in 2021.

Where is the headquarters of GATT PIERRE ?

The headquarters of GATT PIERRE is located in MARSEILLE (13007), in the department Bouches-du-Rhone.

Where to find the tax return of GATT PIERRE ?

The tax return of GATT PIERRE 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 GATT PIERRE operate?

GATT PIERRE operates in the sector Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé (NAF code 47.74Z). See the 'Sector positioning' section above to compare the company with its competitors.