G.C.I.A GROUPEMENT CARRIERS ISERE AVAL : revenue, balance sheet and financial ratios

In 2024, G.C.I.A GROUPEMENT CARRIERS ISERE AVAL achieves revenue of 945 k€. Activity remains stable over the period (CAGR: -0.4%). Significant drop of -18% vs 2023. After deducting consumption (-525 k€), gross margin stands at 1.5 M€, i.e. a rate of 156%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 259 k€, representing 27.4% of revenue. Positive scissor effect: EBITDA margin improves by +24.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 18 k€, i.e. 1.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 24.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 164.75. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 60 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 255 days. Excellent situation: suppliers finance 195 days of the operating cycle (retail model). Inventory turnover is 321 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 461 days of revenue, i.e. 1.2 M€ to permanently finance.

Based on 95 transactions of similar company sales (all years), the value of G.C.I.A GROUPEMENT CARRIERS ISERE AVAL is estimated at 236 862 € (range 71 157€ - 1 390 907€). With an EBITDA of 259 200€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.17x (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.