SIREN : 391042835
GEMMA is a French company founded 33 years ago, specialized in the sector Activités des sociétés holding. Based in PARIS (75008), this company of category PME shows in 2024 a revenue of 1.1 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 | 2015 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 072 828 € | 1 155 144 € | 1 125 541 € | 1 135 584 € | 1 219 605 € | 975 734 € | 1 021 014 € | 863 875 € | 828 765 € | 847 827 € |
| Net income | 761 440 € | 839 170 € | 465 967 € | 1 056 469 € | 938 005 € | 328 225 € | 959 093 € | 640 158 € | 201 698 € | 671 639 € |
| EBITDA | 76 323 € | 154 080 € | 136 567 € | 117 188 € | 295 530 € | 233 195 € | 296 462 € | 100 099 € | -3 212 € | -21 406 € |
| Net margin | 71.0% | 72.6% | 41.4% | 93.0% | 76.9% | 33.6% | 93.9% | 74.1% | 24.3% | 79.2% |
In 2024, GEMMA achieves revenue of 1.1 M€. Revenue is growing positively over 10 years (CAGR: +2.6%). Slight decline of -7% vs 2023. After deducting consumption (19 k€), gross margin stands at 1.1 M€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 76 k€, representing 7.1% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -50%, reducing margin by 6.2 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 761 k€, i.e. 71.0% of revenue. This profit can be retained or distributed to shareholders.
1 072 828 €
1 053 954 €
76 323 €
91 077 €
761 440 €
7.1%
The debt ratio (= Financial debt / Equity x 100) stands at 15%. 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 86%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 72.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
14.955%
85.853%
72.49%
2.674
2.2%
In 2024, the debt ratio of GEMMA (14.96) 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 GEMMA (85.8%) 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.
In 2024, the repayment capacity of GEMMA (2.67) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 2451.20. 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 68.6x. Operating income very largely covers interest expenses: high safety margin.
2451.204
68.616
In 2024, the liquidity ratio of GEMMA (2451.20) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2024, the interest coverage of GEMMA (68.6x) 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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Overall, WCR represents 1280 days of revenue, i.e. 3.8 M€ to permanently finance. Over 2015-2024, WCR increased by +123%, requiring additional financing.
3 813 271 €
9 j
11 j
0 j
1280 j
Based on 54 transactions of similar company sales
in 2024,
the value of GEMMA is estimated at
596 373 €
(range 290 929€ - 1 680 653€).
With an EBITDA of 76 323€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.59x
(in line with sector norms).
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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 54 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 GEMMA with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of GEMMA in 2024 is 1.1 M€.
Yes, GEMMA generated a net profit of 761 k€ in 2024.
The headquarters of GEMMA is located in PARIS (75008), in the department Paris.
The tax return of GEMMA 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).
GEMMA operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.