GEM (GENERATION ECOLOGIQUE MODERNE) : revenue, balance sheet and financial ratios

GEM (GENERATION ECOLOGIQUE MODERNE) is a French company founded 10 years ago, specialized in the sector Travaux de peinture et vitrerie. Based in MARSEILLE (13004), this company of category PME shows in 2024 a revenue of 106 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - GEM (GENERATION ECOLOGIQUE MODERNE) (SIREN 819035692)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 105 744 € 135 650 € 156 386 € 182 637 € 130 767 € 127 560 € 120 666 €
Net income 15 020 € 11 724 € 15 132 € 27 273 € 21 910 € 18 934 € 17 756 €
EBITDA 16 920 € 13 732 € 17 318 € 29 258 € 22 541 € 23 644 € 21 291 €
Net margin 14.2% 8.6% 9.7% 14.9% 16.8% 14.8% 14.7%

Revenue and income statement

In 2024, GEM (GENERATION ECOLOGIQUE MODERNE) achieves revenue of 106 k€. Activity remains stable over the period (CAGR: -2.2%). Significant drop of -22% vs 2023. After deducting consumption (18 k€), gross margin stands at 87 k€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 17 k€, representing 16.0% of revenue. Positive scissor effect: EBITDA margin improves by +5.9 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 15 k€, i.e. 14.2% of revenue. This profit can be retained or distributed to shareholders.

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

105 744 €

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

87 358 €

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

16 920 €

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

15 020 €

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

15 020 €

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

16.0%

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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 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 16.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.0%

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

0.0%

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

16.001%

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

0.0

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

20.0%

Solvency indicators evolution
GEM (GENERATION ECOLOGIQUE MODERNE)

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.11
Med: 10.9
Q3: 41.75
Excellent -10 pts over 3 years

In 2024, the debt ratio of GEM (GENERATION ECOLOGIQU... (0.00) 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
0.0% 2024
2022
2023
2024
Q1: 4.92%
Med: 31.52%
Q3: 55.6%
Average

In 2024, the financial autonomy of GEM (GENERATION ECOLOGIQU... (0.0%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.77 years
Excellent -27 pts over 3 years

In 2024, the repayment capacity of GEM (GENERATION ECOLOGIQU... (0.00) 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.

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: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The company must finance 29 days of gap between collections and payments. Overall, WCR represents 49 days of revenue, i.e. 14 k€ to permanently finance. Over 2018-2024, WCR increased by +144%, requiring additional financing.

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

14 251 €

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

29 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

0 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

49 j

WCR and payment terms evolution
GEM (GENERATION ECOLOGIQUE MODERNE)

Positioning of GEM (GENERATION ECOLOGIQUE MODERNE) in its sector

Comparison with sector Travaux de peinture et vitrerie

Valuation estimate

Based on 88 transactions of similar company sales (all years), the value of GEM (GENERATION ECOLOGIQUE MODERNE) is estimated at 37 658 € (range 12 731€ - 66 935€). With an EBITDA of 16 920€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.18x (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.

Estimated enterprise value 2024
88 tx
12k€ 37k€ 66k€
37 658 € Range: 12 731€ - 66 935€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
16 920 € × 2.7x
Estimation 45 924 €
13 903€ - 79 481€
Revenue Multiple 30%
105 744 € × 0.18x
Estimation 19 210 €
8 839€ - 33 945€
Net Income Multiple 20%
15 020 € × 3.0x
Estimation 44 668 €
15 643€ - 85 057€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Travaux de peinture et vitrerie)

Compare GEM (GENERATION ECOLOGIQUE MODERNE) with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de peinture et vitrerie

Frequently asked questions about GEM (GENERATION ECOLOGIQUE MODERNE)

What is the revenue of GEM (GENERATION ECOLOGIQUE MODERNE) ?

The revenue of GEM (GENERATION ECOLOGIQUE MODERNE) in 2024 is 106 k€.

Is GEM (GENERATION ECOLOGIQUE MODERNE) profitable?

Yes, GEM (GENERATION ECOLOGIQUE MODERNE) generated a net profit of 15 k€ in 2024.

Where is the headquarters of GEM (GENERATION ECOLOGIQUE MODERNE) ?

The headquarters of GEM (GENERATION ECOLOGIQUE MODERNE) is located in MARSEILLE (13004), in the department Bouches-du-Rhone.

Where to find the tax return of GEM (GENERATION ECOLOGIQUE MODERNE) ?

The tax return of GEM (GENERATION ECOLOGIQUE MODERNE) 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 GEM (GENERATION ECOLOGIQUE MODERNE) operate?

GEM (GENERATION ECOLOGIQUE MODERNE) operates in the sector Travaux de peinture et vitrerie (NAF code 43.34Z). See the 'Sector positioning' section above to compare the company with its competitors.