GERSON LEHRMAN GROUP (FRANCE) : revenue, balance sheet and financial ratios

GERSON LEHRMAN GROUP (FRANCE) is a French company founded 19 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in PARIS (75017), this company of category PME shows in 2024 a revenue of 482 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 - GERSON LEHRMAN GROUP (FRANCE) (SIREN 497537464)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 481 916 € 736 314 € 910 882 € 1 260 029 € 993 874 € 875 716 € 1 050 952 € 946 934 € 898 475 € 854 031 €
Net income 34 391 € 33 660 € 83 883 € 113 634 € -11 923 € 45 374 € 107 860 € -94 526 € 96 750 € 103 417 €
EBITDA 49 435 € 85 564 € 73 976 € 98 651 € 60 221 € 74 752 € 83 851 € 72 054 € 71 416 € 64 053 €
Net margin 7.1% 4.6% 9.2% 9.0% -1.2% 5.2% 10.3% -10.0% 10.8% 12.1%

Revenue and income statement

In 2024, GERSON LEHRMAN GROUP (FRANCE) achieves revenue of 482 k€. Revenue is declining over the period 2015-2024 (CAGR: -6.2%). Significant drop of -35% vs 2023. After deducting consumption (0 €), gross margin stands at 482 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 49 k€, representing 10.3% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 34 k€, i.e. 7.1% 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

481 916 €

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

481 916 €

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

49 435 €

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

36 319 €

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

34 391 €

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

10.3%

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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 72%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 5.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

71.712%

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

5.334%

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

6.5%

Solvency indicators evolution
GERSON LEHRMAN GROUP (FRANCE)

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 3.98
Q3: 41.81
Excellent

In 2024, the debt ratio of GERSON LEHRMAN GROUP (FRA... (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
71.71% 2024
2022
2023
2024
Q1: 4.2%
Med: 38.87%
Q3: 76.44%
Good

In 2024, the financial autonomy of GERSON LEHRMAN GROUP (FRA... (71.7%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Excellent

In 2024, the repayment capacity of GERSON LEHRMAN GROUP (FRA... (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 352.24. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

352.235

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

0.0

Liquidity indicators evolution
GERSON LEHRMAN GROUP (FRANCE)

Sector positioning

Liquidity ratio
352.24 2024
2022
2023
2024
Q1: 138.87
Med: 313.12
Q3: 966.61
Good -12 pts over 3 years

In 2024, the liquidity ratio of GERSON LEHRMAN GROUP (FRA... (352.24) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Average -50 pts over 3 years

In 2024, the interest coverage of GERSON LEHRMAN GROUP (FRA... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 362 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 264 days. The gap of 98 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 393 days of revenue, i.e. 526 k€ to permanently finance. Over 2015-2024, WCR increased by +196%, 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

526 055 €

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

362 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

264 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

393 j

WCR and payment terms evolution
GERSON LEHRMAN GROUP (FRANCE)

Positioning of GERSON LEHRMAN GROUP (FRANCE) in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of GERSON LEHRMAN GROUP (FRANCE) is estimated at 248 150 € (range 94 350€ - 393 095€). With an EBITDA of 49 435€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (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.

Estimated enterprise value 2024
69 tx
94k€ 248k€ 393k€
248 150 € Range: 94 350€ - 393 095€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
49 435 € × 4.3x
Estimation 210 511 €
41 852€ - 337 034€
Revenue Multiple 30%
481 916 € × 0.66x
Estimation 317 535 €
184 796€ - 351 116€
Net Income Multiple 20%
34 391 € × 6.9x
Estimation 238 175 €
89 930€ - 596 220€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare GERSON LEHRMAN GROUP (FRANCE) with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about GERSON LEHRMAN GROUP (FRANCE)

What is the revenue of GERSON LEHRMAN GROUP (FRANCE) ?

The revenue of GERSON LEHRMAN GROUP (FRANCE) in 2024 is 482 k€.

Is GERSON LEHRMAN GROUP (FRANCE) profitable?

Yes, GERSON LEHRMAN GROUP (FRANCE) generated a net profit of 34 k€ in 2024.

Where is the headquarters of GERSON LEHRMAN GROUP (FRANCE) ?

The headquarters of GERSON LEHRMAN GROUP (FRANCE) is located in PARIS (75017), in the department Paris.

Where to find the tax return of GERSON LEHRMAN GROUP (FRANCE) ?

The tax return of GERSON LEHRMAN GROUP (FRANCE) 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 GERSON LEHRMAN GROUP (FRANCE) operate?

GERSON LEHRMAN GROUP (FRANCE) operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.