GEMMES ARTISANAT MINERAUX EXOTIQUE SERVICES GAMES : revenue, balance sheet and financial ratios

GEMMES ARTISANAT MINERAUX EXOTIQUE SERVICES GAMES is a French company founded 42 years ago, specialized in the sector Fabrication d’articles de bijouterie fantaisie et articles similaires. Based in DOMME (24250), this company of category PME shows in 2018 a revenue of 182 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - GEMMES ARTISANAT MINERAUX EXOTIQUE SERVICES GAMES (SIREN 327657011)
Indicator 2018 2017 2016
Revenue 182 190 € 219 408 € 220 728 €
Net income -25 787 € -12 661 € -8 143 €
EBITDA -16 186 € -836 € 3 740 €
Net margin -14.2% -5.8% -3.7%

Revenue and income statement

In 2018, GEMMES ARTISANAT MINERAUX EXOTIQUE SERVICES GAMES achieves revenue of 182 k€. Revenue is declining over the period 2016-2018 (CAGR: -9.1%). Significant drop of -17% vs 2017. After deducting consumption (38 k€), gross margin stands at 144 k€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -16 k€, representing -8.9% of revenue. Warning negative scissor effect: despite revenue change (-17%), EBITDA varies by -1836%, reducing margin by 8.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -26 k€ (-14.2% of revenue), which will impact equity.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

182 190 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

144 429 €

EBITDA (2018) ?
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

-16 186 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-25 801 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-25 787 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-8.9%

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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 18%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

17.712%

Financial autonomy (2018) ?
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

13.153%

Cash flow / Revenue (2018) ?
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

-7.573%

Repayment capacity (2018) ?
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 (2018) ?
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

13.2%

Solvency indicators evolution
GEMMES ARTISANAT MINERAUX EXOTIQUE SERVICES GAMES

Sector positioning

Debt ratio
17.71 2018
2016
2017
2018
Q1: 0.0
Med: 14.56
Q3: 83.57
Average

In 2018, the debt ratio of GEMMES ARTISANAT MINERAUX... (17.71) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
13.15% 2018
2016
2017
2018
Q1: 13.18%
Med: 43.54%
Q3: 69.12%
Average

In 2018, the financial autonomy of GEMMES ARTISANAT MINERAUX... (13.2%) 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 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.0 years
Q3: 0.46 years
Excellent -44 pts over 3 years

In 2018, the repayment capacity of GEMMES ARTISANAT MINERAUX... (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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 283.45. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

283.448

Interest coverage (2018) ?
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

-2.947

Liquidity indicators evolution
GEMMES ARTISANAT MINERAUX EXOTIQUE SERVICES GAMES

Sector positioning

Liquidity ratio
283.45 2018
2016
2017
2018
Q1: 113.16
Med: 182.27
Q3: 407.29
Good -11 pts over 3 years

In 2018, the liquidity ratio of GEMMES ARTISANAT MINERAUX... (283.45) 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.

Interest coverage
-2.95x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 1.44x
Watch -57 pts over 3 years

In 2018, the interest coverage of GEMMES ARTISANAT MINERAUX... (-3.0x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 91 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 46 days of revenue, i.e. 23 k€ to permanently finance. Over 2016-2018, WCR increased by +69%, requiring additional financing.

Operating WCR (2018) ?
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

23 340 €

Customer credit (2018) ?
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

5 j

Supplier credit (2018) ?
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

18 j

Inventory turnover (2018) ?
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

91 j

WCR in days of revenue (2018) ?
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

46 j

WCR and payment terms evolution
GEMMES ARTISANAT MINERAUX EXOTIQUE SERVICES GAMES

Positioning of GEMMES ARTISANAT MINERAUX EXOTIQUE SERVICES GAMES in its sector

Comparison with sector Fabrication d’articles de bijouterie fantaisie et articles similaires

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of GEMMES ARTISANAT MINERAUX EXOTIQUE SERVICES GAMES is estimated at 42 901 € (range 20 564€ - 77 624€). The price/revenue ratio is 0.24x (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.

Estimated enterprise value 2018
101 transactions
20k€ 42k€ 77k€
42 901 € Range: 20 564€ - 77 624€
Section all-time Aggregated at NAF section level

Valuation method used

Revenue Multiple
182 190 € × 0.24x = 42 901 €
Range: 20 564€ - 77 625€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 101 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 (Fabrication d’articles de bijouterie fantaisie et articles similaires)

Compare GEMMES ARTISANAT MINERAUX EXOTIQUE SERVICES GAMES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d’articles de bijouterie fantaisie et articles similaires

Frequently asked questions about GEMMES ARTISANAT MINERAUX EXOTIQUE SERVICES GAMES

What is the revenue of GEMMES ARTISANAT MINERAUX EXOTIQUE SERVICES GAMES ?

The revenue of GEMMES ARTISANAT MINERAUX EXOTIQUE SERVICES GAMES in 2018 is 182 k€.

Is GEMMES ARTISANAT MINERAUX EXOTIQUE SERVICES GAMES profitable?

GEMMES ARTISANAT MINERAUX EXOTIQUE SERVICES GAMES recorded a net loss in 2018.

Where is the headquarters of GEMMES ARTISANAT MINERAUX EXOTIQUE SERVICES GAMES ?

The headquarters of GEMMES ARTISANAT MINERAUX EXOTIQUE SERVICES GAMES is located in DOMME (24250), in the department Dordogne.

Where to find the tax return of GEMMES ARTISANAT MINERAUX EXOTIQUE SERVICES GAMES ?

The tax return of GEMMES ARTISANAT MINERAUX EXOTIQUE SERVICES GAMES 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 GEMMES ARTISANAT MINERAUX EXOTIQUE SERVICES GAMES operate?

GEMMES ARTISANAT MINERAUX EXOTIQUE SERVICES GAMES operates in the sector Fabrication d’articles de bijouterie fantaisie et articles similaires (NAF code 32.13Z). See the 'Sector positioning' section above to compare the company with its competitors.