GESTION DEVELOPPEMENT INDUSTRIE : revenue, balance sheet and financial ratios

GESTION DEVELOPPEMENT INDUSTRIE is a French company founded 13 years ago, specialized in the sector Activités des sociétés holding. Based in CASTETNER (64300), this company of category PME shows in 2024 a revenue of 232 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 - GESTION DEVELOPPEMENT INDUSTRIE (SIREN 790936074)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 231 840 € 231 840 € 231 840 € 231 840 € 231 840 € 231 840 € 635 320 € 244 992 € 241 646 €
Net income 321 689 € 324 315 € 317 440 € 331 177 € 332 077 € 329 507 € 571 549 € 573 302 € 472 829 €
EBITDA 119 677 € 113 359 € 107 128 € 79 550 € 118 638 € 117 763 € -5 208 € 120 935 € 71 166 €
Net margin 138.8% 139.9% 136.9% 142.8% 143.2% 142.1% 90.0% 234.0% 195.7%

Revenue and income statement

In 2024, GESTION DEVELOPPEMENT INDUSTRIE achieves revenue of 232 k€. Activity remains stable over the period (CAGR: -0.5%). Slight decline of 0% vs 2023. After deducting consumption (0 €), gross margin stands at 232 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 120 k€, representing 51.6% of revenue. Positive scissor effect: EBITDA margin improves by +2.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 322 k€, i.e. 138.8% 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

231 840 €

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

231 840 €

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

119 677 €

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

119 681 €

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

321 689 €

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

51.6%

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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 65%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 59%. 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 7.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 138.8% 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 (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

65.037%

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

59.484%

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

138.755%

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

7.765

Solvency indicators evolution
GESTION DEVELOPPEMENT INDUSTRIE

Sector positioning

Debt ratio
65.04 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average +9 pts over 3 years

In 2024, the debt ratio of GESTION DEVELOPPEMENT IND... (65.04) 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
59.48% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Average

In 2024, the financial autonomy of GESTION DEVELOPPEMENT IND... (59.5%) 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
7.76 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average

In 2024, the repayment capacity of GESTION DEVELOPPEMENT IND... (7.76) 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 1288.90. 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 19.6x. 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

1288.899

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

19.586

Liquidity indicators evolution
GESTION DEVELOPPEMENT INDUSTRIE

Sector positioning

Liquidity ratio
1288.9 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Good +18 pts over 3 years

In 2024, the liquidity ratio of GESTION DEVELOPPEMENT IND... (1288.90) 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
19.59x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Excellent

In 2024, the interest coverage of GESTION DEVELOPPEMENT IND... (19.6x) 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: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 117 days. Excellent situation: suppliers finance 87 days of the operating cycle (retail model). Overall, WCR represents 1893 days of revenue, i.e. 1.2 M€ to permanently finance. Over 2016-2024, WCR increased by +116%, 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

1 219 112 €

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

30 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

117 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

1893 j

WCR and payment terms evolution
GESTION DEVELOPPEMENT INDUSTRIE

Positioning of GESTION DEVELOPPEMENT INDUSTRIE in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of GESTION DEVELOPPEMENT INDUSTRIE is estimated at 424 251 € (range 134 366€ - 1 027 855€). With an EBITDA of 119 677€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.59x (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
54 tx
134k€ 424k€ 1027k€
424 251 € Range: 134 366€ - 1 027 855€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
119 677 € × 4.8x
Estimation 578 740 €
97 966€ - 997 338€
Revenue Multiple 30%
231 840 € × 0.59x
Estimation 136 501 €
84 921€ - 162 274€
Net Income Multiple 20%
321 689 € × 1.5x
Estimation 469 654 €
299 537€ - 2 402 522€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sociétés holding)

Compare GESTION DEVELOPPEMENT INDUSTRIE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about GESTION DEVELOPPEMENT INDUSTRIE

What is the revenue of GESTION DEVELOPPEMENT INDUSTRIE ?

The revenue of GESTION DEVELOPPEMENT INDUSTRIE in 2024 is 232 k€.

Is GESTION DEVELOPPEMENT INDUSTRIE profitable?

Yes, GESTION DEVELOPPEMENT INDUSTRIE generated a net profit of 322 k€ in 2024.

Where is the headquarters of GESTION DEVELOPPEMENT INDUSTRIE ?

The headquarters of GESTION DEVELOPPEMENT INDUSTRIE is located in CASTETNER (64300), in the department Pyrenees-Atlantiques.

Where to find the tax return of GESTION DEVELOPPEMENT INDUSTRIE ?

The tax return of GESTION DEVELOPPEMENT INDUSTRIE 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 GESTION DEVELOPPEMENT INDUSTRIE operate?

GESTION DEVELOPPEMENT INDUSTRIE operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.