GEMY SAINT BRIEUC : revenue, balance sheet and financial ratios

GEMY SAINT BRIEUC is a French company founded 23 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in SAINT-BRIEUC (22000), this company of category ETI shows in 2024 a revenue of 51.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - GEMY SAINT BRIEUC (SIREN 445346117)
Indicator 2024 2023 2022 2019 2018 2017 2016
Revenue 51 015 193 € 51 490 205 € 45 502 962 € 50 640 797 € 48 344 279 € 46 103 050 € 38 091 013 €
Net income -533 059 € 20 751 € 729 385 € -368 821 € 364 471 € 299 308 € 99 279 €
EBITDA 109 504 € 487 195 € 836 966 € -269 655 € 476 725 € 332 427 € 81 250 €
Net margin -1.0% 0.0% 1.6% -0.7% 0.8% 0.6% 0.3%

Revenue and income statement

In 2024, GEMY SAINT BRIEUC achieves revenue of 51.0 M€. Revenue is growing positively over 7 years (CAGR: +3.7%). Slight decline of -1% vs 2023. After deducting consumption (45.5 M€), gross margin stands at 5.5 M€, i.e. a rate of 11%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 110 k€, representing 0.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -533 k€ (-1.0% of revenue), which will impact equity.

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

51 015 193 €

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

5 476 421 €

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

109 504 €

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

-159 418 €

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

-533 059 €

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

0.2%

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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 196%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

196.395%

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

9.082%

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

-0.454%

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

-11.453

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

34.8%

Solvency indicators evolution
GEMY SAINT BRIEUC

Sector positioning

Debt ratio
196.4 2024
2022
2023
2024
Q1: 4.07
Med: 38.27
Q3: 128.18
Average

In 2024, the debt ratio of GEMY SAINT BRIEUC (196.40) 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
9.08% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.27%
Q3: 53.17%
Average

In 2024, the financial autonomy of GEMY SAINT BRIEUC (9.1%) 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
-11.45 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of GEMY SAINT BRIEUC (-11.45) 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 130.69. 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 341.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

130.686

Interest coverage (2024) ?
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

341.459

Liquidity indicators evolution
GEMY SAINT BRIEUC

Sector positioning

Liquidity ratio
130.69 2024
2022
2023
2024
Q1: 133.15
Med: 200.63
Q3: 386.16
Watch

In 2024, the liquidity ratio of GEMY SAINT BRIEUC (130.69) 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
341.46x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.16x
Excellent

In 2024, the interest coverage of GEMY SAINT BRIEUC (341.5x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 75 days. Excellent situation: suppliers finance 68 days of the operating cycle (retail model). Inventory turnover is 75 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 90 days of revenue, i.e. 12.8 M€ to permanently finance. Over 2016-2024, WCR increased by +52%, 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

12 763 491 €

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

7 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

75 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

75 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

90 j

WCR and payment terms evolution
GEMY SAINT BRIEUC

Positioning of GEMY SAINT BRIEUC in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 148 transactions of similar company sales in 2024, the value of GEMY SAINT BRIEUC is estimated at 3 179 024 € (range 1 442 566€ - 5 578 975€). With an EBITDA of 109 504€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.16x (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 2024
148 transactions
1442k€ 3179k€ 5578k€
3 179 024 € Range: 1 442 566€ - 5 578 975€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
109 504 € × 1.6x
Estimation 176 655 €
65 736€ - 263 019€
Revenue Multiple 30%
51 015 193 € × 0.16x
Estimation 8 182 973 €
3 737 284€ - 14 438 903€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 148 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 voitures et de véhicules automobiles légers)

Compare GEMY SAINT BRIEUC with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about GEMY SAINT BRIEUC

What is the revenue of GEMY SAINT BRIEUC ?

The revenue of GEMY SAINT BRIEUC in 2024 is 51.0 M€.

Is GEMY SAINT BRIEUC profitable?

GEMY SAINT BRIEUC recorded a net loss in 2024.

Where is the headquarters of GEMY SAINT BRIEUC ?

The headquarters of GEMY SAINT BRIEUC is located in SAINT-BRIEUC (22000), in the department Cotes-d'Armor.

Where to find the tax return of GEMY SAINT BRIEUC ?

The tax return of GEMY SAINT BRIEUC 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 GEMY SAINT BRIEUC operate?

GEMY SAINT BRIEUC operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.