GEMS KAISSERIAN : revenue, balance sheet and financial ratios

GEMS KAISSERIAN is a French company founded 9 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires. Based in RUEIL-MALMAISON (92500), this company of category PME shows in 2021 a revenue of 717 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 - GEMS KAISSERIAN (SIREN 828016170)
Indicator 2021 2020 2018 2017
Revenue 716 843 € 108 410 € 459 322 € 483 532 €
Net income 71 358 € 17 139 € 47 252 € 49 421 €
EBITDA 96 284 € 17 662 € 61 160 € 66 287 €
Net margin 10.0% 15.8% 10.3% 10.2%

Revenue and income statement

In 2021, GEMS KAISSERIAN achieves revenue of 717 k€. Over the period 2017-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +10.3%. Vs 2020, growth of +561% (108 k€ -> 717 k€). After deducting consumption (483 k€), gross margin stands at 233 k€, i.e. a rate of 33%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 96 k€, representing 13.4% of revenue. Warning negative scissor effect: despite revenue change (+561%), EBITDA varies by +445%, reducing margin by 2.9 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 71 k€, i.e. 10.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

716 843 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

233 404 €

EBITDA (2021) ?
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

96 284 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

93 543 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

71 358 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.4%

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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 20%. 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 57%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.1% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

19.623%

Financial autonomy (2021) ?
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

56.564%

Cash flow / Revenue (2021) ?
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

10.057%

Repayment capacity (2021) ?
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

1.079

Solvency indicators evolution
GEMS KAISSERIAN

Sector positioning

Debt ratio
19.62 2021
2018
2020
2021
Q1: 0.19
Med: 18.23
Q3: 79.75
Average +25 pts over 3 years

In 2021, the debt ratio of GEMS KAISSERIAN (19.62) 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
56.56% 2021
2018
2020
2021
Q1: 22.38%
Med: 41.0%
Q3: 59.16%
Good +8 pts over 3 years

In 2021, the financial autonomy of GEMS KAISSERIAN (56.6%) 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
1.08 years 2021
2018
2020
2021
Q1: 0.0 years
Med: 0.32 years
Q3: 2.64 years
Average +30 pts over 3 years

In 2021, the repayment capacity of GEMS KAISSERIAN (1.08) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 2.2x. Financial charges are adequately covered by operations.

Liquidity ratio (2021) ?
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

0.0

Interest coverage (2021) ?
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

2.206

Liquidity indicators evolution
GEMS KAISSERIAN

Sector positioning

Liquidity ratio
0.0 2021
2018
2020
2021
Q1: 148.66
Med: 224.48
Q3: 366.7
Watch +23 pts over 3 years

In 2021, the liquidity ratio of GEMS KAISSERIAN (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
2.21x 2021
2018
2020
2021
Q1: 0.0x
Med: 0.75x
Q3: 4.45x
Good

In 2021, the interest coverage of GEMS KAISSERIAN (2.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 85 days. Excellent situation: suppliers finance 85 days of the operating cycle (retail model). WCR is negative (-33 days): operations structurally generate cash. Notable WCR improvement over the period (-125%), freeing up cash.

Operating WCR (2021) ?
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

-65 799 €

Customer credit (2021) ?
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 (2021) ?
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

85 j

Inventory turnover (2021) ?
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 (2021) ?
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

-33 j

WCR and payment terms evolution
GEMS KAISSERIAN

Positioning of GEMS KAISSERIAN in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 77 744€ to 590 658€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
77k€ 240k€ 590k€
240 457 € Range: 77 744€ - 590 658€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 gros (commerce interentreprises) d'autres produits intermédiaires)

Compare GEMS KAISSERIAN with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres produits intermédiaires

Frequently asked questions about GEMS KAISSERIAN

What is the revenue of GEMS KAISSERIAN ?

The revenue of GEMS KAISSERIAN in 2021 is 717 k€.

Is GEMS KAISSERIAN profitable?

Yes, GEMS KAISSERIAN generated a net profit of 71 k€ in 2021.

Where is the headquarters of GEMS KAISSERIAN ?

The headquarters of GEMS KAISSERIAN is located in RUEIL-MALMAISON (92500), in the department Hauts-de-Seine.

Where to find the tax return of GEMS KAISSERIAN ?

The tax return of GEMS KAISSERIAN 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 GEMS KAISSERIAN operate?

GEMS KAISSERIAN operates in the sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires (NAF code 46.76Z). See the 'Sector positioning' section above to compare the company with its competitors.