GESTION - FRIGORIFIQUE THERMIQUE ENERGETIQUE CLIMATIQUE is a French company
founded 11 years ago,
specialized in the sector Activités des sièges sociaux.
Based in PARIS (75012),
this company of category PME
shows in 2024 a revenue of 1.2 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, GESTION - FRIGORIFIQUE THERMIQUE ENERGETIQUE CLIMATIQUE achieves revenue of 1.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.6%. Vs 2023: +1%. After deducting consumption (0 €), gross margin stands at 1.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 195 k€, representing 15.7% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -33%, reducing margin by 8.0 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 143 k€, i.e. 11.6% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2024)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
1 239 340 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
1 239 340 €
EBITDA (2024)
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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
195 060 €
EBIT (2024)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
196 345 €
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
143 345 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
15.7%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
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 95%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 11.8% 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)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
0.005%
Financial autonomy (2024)
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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
95.074%
Cash flow / Revenue (2024)
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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
11.829%
Repayment capacity (2024)
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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
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
315.392
147.868
64.926
34.361
19.543
7.155
0.01
0.007
0.005
Financial autonomy
11.416
19.547
31.858
44.289
43.975
87.064
94.595
94.843
95.074
Repayment capacity
3.338
2.805
1.281
0.823
-14.611
0.155
0.0
0.0
0.0
Cash flow / Revenue
113.191%
105.958%
152.333%
204.677%
-8.614%
240.765%
249.108%
220.569%
11.829%
Sector positioning
Debt ratio
0.012024
2022
2023
2024
Q1: 0.06
Med: 14.61
Q3: 89.57
Excellent
In 2024, the debt ratio of GESTION - FRIGORIFIQUE TH... (0.01) 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
95.07%2024
2022
2023
2024
Q1: 11.57%
Med: 51.97%
Q3: 85.24%
Excellent
In 2024, the financial autonomy of GESTION - FRIGORIFIQUE TH... (95.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
Repayment capacity
0.0 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.2 years
Q3: 3.73 years
Excellent
In 2024, the repayment capacity of GESTION - FRIGORIFIQUE TH... (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 177.72. 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 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.
Liquidity ratio (2024)
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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
177.725
Interest coverage (2024)
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Interest coverage
Definition
Ability to cover interest charges with operating income.
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
8.833
14.274
32.86
66.219
121.218
141.044
76.227
121.655
177.725
Interest coverage
89.333
101.616
65.039
59.822
572.293
198.258
1.575
12.096
1.672
Sector positioning
Liquidity ratio
177.722024
2022
2023
2024
Q1: 116.63
Med: 458.65
Q3: 2184.57
Average
In 2024, the liquidity ratio of GESTION - FRIGORIFIQUE TH... (177.72) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
Interest coverage
1.67x2024
2022
2023
2024
Q1: -45.56x
Med: 0.0x
Q3: 2.85x
Good
In 2024, the interest coverage of GESTION - FRIGORIFIQUE TH... (1.7x) 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: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. The company must finance 13 days of gap between collections and payments. WCR is negative (-17 days): operations structurally generate cash. Over 2016-2024, WCR increased by +99%, requiring additional financing.
Operating WCR (2024)
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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
-57 790 €
Customer credit (2024)
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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
26 j
Supplier credit (2024)
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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
13 j
Inventory turnover (2024)
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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)
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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
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
-4 361 853 €
-4 325 616 €
-4 458 471 €
-4 310 074 €
-4 610 322 €
-261 748 €
-200 037 €
-231 370 €
-57 790 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
Customer payment term (days)
23
48
16
43
0
0
11
0
26
Supplier payment term (days)
20
29
19
18
61
37
15
11
13
Positioning of GESTION - FRIGORIFIQUE THERMIQUE ENERGETIQUE CLIMATIQUE in its sector
Comparison with sector Activités des sièges sociaux
Valuation estimate
Based on 103 transactions of similar company sales
in 2024,
the value of GESTION - FRIGORIFIQUE THERMIQUE ENERGETIQUE CLIMATIQUE is estimated at
903 685 €
(range 244 984€ - 1 829 312€).
With an EBITDA of 195 060€, the sector multiple of 5.0x is applied.
The price/revenue ratio is 0.38x
(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 value2024
103 transactions
244k€903k€1829k€
903 685 €Range: 244 984€ - 1 829 312€
NAF 5 année 2024
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
195 060 €×5.0x
Estimation981 408 €
168 943€ - 1 623 552€
Revenue Multiple30%
1 239 340 €×0.38x
Estimation467 997 €
223 061€ - 945 192€
Net Income Multiple20%
143 345 €×9.5x
Estimation1 362 913 €
467 974€ - 3 669 897€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 103 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 sièges sociaux)
Compare GESTION - FRIGORIFIQUE THERMIQUE ENERGETIQUE CLIMATIQUE with other companies in the same sector:
Frequently asked questions about GESTION - FRIGORIFIQUE THERMIQUE ENERGETIQUE CLIMATIQUE
What is the revenue of GESTION - FRIGORIFIQUE THERMIQUE ENERGETIQUE CLIMATIQUE ?
The revenue of GESTION - FRIGORIFIQUE THERMIQUE ENERGETIQUE CLIMATIQUE in 2024 is 1.2 M€.
Is GESTION - FRIGORIFIQUE THERMIQUE ENERGETIQUE CLIMATIQUE profitable?
Yes, GESTION - FRIGORIFIQUE THERMIQUE ENERGETIQUE CLIMATIQUE generated a net profit of 143 k€ in 2024.
Where is the headquarters of GESTION - FRIGORIFIQUE THERMIQUE ENERGETIQUE CLIMATIQUE ?
The headquarters of GESTION - FRIGORIFIQUE THERMIQUE ENERGETIQUE CLIMATIQUE is located in PARIS (75012), in the department Paris.
Where to find the tax return of GESTION - FRIGORIFIQUE THERMIQUE ENERGETIQUE CLIMATIQUE ?
The tax return of GESTION - FRIGORIFIQUE THERMIQUE ENERGETIQUE CLIMATIQUE 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 - FRIGORIFIQUE THERMIQUE ENERGETIQUE CLIMATIQUE operate?
GESTION - FRIGORIFIQUE THERMIQUE ENERGETIQUE CLIMATIQUE operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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