GEST MAG : revenue, balance sheet and financial ratios

GEST MAG is a French company founded 42 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau . Based in SAINT-GERMAIN-DU-PUY (18390), this company of category PME shows in 2024 a revenue of 9.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, GEST MAG combines a growing business with positive profitability. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - GEST MAG (SIREN 330136771)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 9 545 877 € 8 854 371 € 9 271 358 € 8 646 568 € 7 540 569 € 7 062 791 € 8 347 890 € 7 281 102 € 6 626 200 €
Net income 759 541 € 696 612 € 663 188 € 671 746 € 430 460 € 334 520 € 164 646 € 164 605 € 175 864 €
EBITDA 1 241 821 € 1 109 732 € 1 021 799 € 991 278 € 619 086 € 400 503 € 337 133 € 344 066 € 354 289 €
Net margin 8.0% 7.9% 7.2% 7.8% 5.7% 4.7% 2.0% 2.3% 2.7%

Revenue and income statement

In 2024, GEST MAG achieves revenue of 9.5 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.1%. Vs 2023: +8%. After deducting consumption (3.9 M€), gross margin stands at 5.7 M€, i.e. a rate of 59%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.2 M€, representing 13.0% of revenue. Compared with its sector, this ratio places the company among the best positioned (sector median: 5.4%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 760 k€, i.e. 8.0% 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

9 545 877 €

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

5 672 217 €

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

1 241 821 €

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

1 065 406 €

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

759 541 €

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

13.0%

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Chart evolution

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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%. Compared with its sector, this ratio places the company among the best positioned (sector median: 13.2%). Financial autonomy (= Equity / Total assets x 100) reaches 30%. This ratio is slightly less favorable than the sector median (40.4%). Cash flow represents 10.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 4.2%).

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

0.21%

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

30.2%

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

10.5%

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

23.5%

Solvency indicators evolution
GEST MAG

Sector positioning

Debt ratio
0.21% 2024
Q1: 1.06%
Med: 13.19%
Q3: 45.3%
Excellent

In 2024, the debt ratio of GEST MAG (0.2%) 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
30.2% 2024
Q1: 25.01%
Med: 40.35%
Q3: 57.04%
Average +8 pts over 3 years

In 2024, the financial autonomy of GEST MAG (30.2%) 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 2024
Q1: 0.0 years
Med: 0.52 years
Q3: 1.93 years
Good

In 2024, the repayment capacity of GEST MAG (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2.58. This ratio is more favorable than the sector median (2.1).

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

2.58

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
GEST MAG

Sector positioning

Liquidity ratio
2.58 2024
Q1: 1.6
Med: 2.11
Q3: 3.17
Good

In 2024, the liquidity ratio of GEST MAG (2.58) 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
Q1: 0.0x
Med: 0.92x
Q3: 4.87x
Average

In 2024, the interest coverage of GEST MAG (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: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. The company must finance 19 days of gap between collections and payments. Inventory turnover is 38 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 37 days of revenue, i.e. 970 k€ to permanently finance.

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

970 434 €

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

57 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

38 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

38 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

37 j

WCR and payment terms evolution
GEST MAG

Positioning of GEST MAG in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau

Valuation estimate

Based on 73 transactions of similar company sales (all years), the value of GEST MAG is estimated at 1 488 556 € (range 1 304 252€ - 1 852 139€). With an EBITDA of 1 241 821€, the sector multiple of 0.5x is applied. The price/revenue ratio is 0.34x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
73 tx
1304k€ 1488k€ 1852k€
1 488 556 € Range: 1 304 252€ - 1 852 139€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 241 821 € × 0.5x
Estimation 676 226 €
380 186€ - 894 090€
Revenue Multiple 30%
9 545 877 € × 0.34x
Estimation 3 249 346 €
3 249 346€ - 3 249 346€
Net Income Multiple 20%
759 541 € × 1.2x
Estimation 878 199 €
696 779€ - 2 151 455€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 73 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 machines et équipements de bureau )

Compare GEST MAG with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau

Top companies in Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau :

Top companies in Cher

Largest companies by revenue in the department Cher:

Voir le classement complet du département Cher

Frequently asked questions about GEST MAG

What is the revenue of GEST MAG ?

The revenue of GEST MAG in 2024 is 9.5 M€.

Is GEST MAG profitable?

Yes, GEST MAG generated a net profit of 760 k€ in 2024.

Where is the headquarters of GEST MAG ?

The headquarters of GEST MAG is located in SAINT-GERMAIN-DU-PUY (18390), in the department Cher.

Where to find the tax return of GEST MAG ?

The tax return of GEST MAG 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 GEST MAG operate?

GEST MAG operates in the sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau (NAF code 46.66Z). See the 'Sector positioning' section above to compare the company with its competitors.