GFM AUTO & PARTS II : revenue, balance sheet and financial ratios

GFM AUTO & PARTS II is a French company founded 9 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in CAPVERN (65130), this company of category PME shows in 2024 a revenue of 1.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - GFM AUTO & PARTS II (SIREN 828051599)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 1 348 044 € 1 368 137 € N/C 1 268 344 € 1 026 952 € 1 144 479 € 1 020 248 € 590 961 €
Net income 47 805 € 49 213 € 16 567 € 12 709 € -37 035 € 13 927 € 13 402 € -6 867 €
EBITDA 114 542 € 126 437 € N/C 57 234 € -25 677 € 77 597 € 78 634 € 28 597 €
Net margin 3.5% 3.6% N/C 1.0% -3.6% 1.2% 1.3% -1.2%

Revenue and income statement

In 2024, GFM AUTO & PARTS II achieves revenue of 1.3 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.5%. Slight decline of -1% vs 2023. After deducting consumption (698 k€), gross margin stands at 650 k€, i.e. a rate of 48%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 115 k€, representing 8.5% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 48 k€, i.e. 3.5% 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

1 348 044 €

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

650 260 €

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

114 542 €

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

61 238 €

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

47 805 €

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

8.5%

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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 41%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

40.904%

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

33.898%

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

4.799%

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

1.041

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

34.2%

Solvency indicators evolution
GFM AUTO & PARTS II

Sector positioning

Debt ratio
40.9 2024
2022
2023
2024
Q1: 5.46
Med: 23.99
Q3: 69.38
Average -16 pts over 3 years

In 2024, the debt ratio of GFM AUTO & PARTS II (40.90) 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
33.9% 2024
2022
2023
2024
Q1: 21.37%
Med: 45.55%
Q3: 63.3%
Average +13 pts over 3 years

In 2024, the financial autonomy of GFM AUTO & PARTS II (33.9%) 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
1.04 years 2024
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.06 years
Average -10 pts over 2 years

In 2024, the repayment capacity of GFM AUTO & PARTS II (1.04) 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 138.75. 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 1.5x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

138.749

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

1.537

Liquidity indicators evolution
GFM AUTO & PARTS II

Sector positioning

Liquidity ratio
138.75 2024
2022
2023
2024
Q1: 142.57
Med: 216.95
Q3: 327.2
Watch

In 2024, the liquidity ratio of GFM AUTO & PARTS II (138.75) 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
1.54x 2024
2023
2024
Q1: 0.0x
Med: 0.66x
Q3: 4.72x
Good

In 2024, the interest coverage of GFM AUTO & PARTS II (1.5x) 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: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 81 days. Excellent situation: suppliers finance 63 days of the operating cycle (retail model). Inventory turnover is 33 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 65 days of revenue, i.e. 242 k€ to permanently finance. Over 2017-2024, WCR increased by +84%, 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

242 230 €

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

18 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

81 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

33 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

65 j

WCR and payment terms evolution
GFM AUTO & PARTS II

Positioning of GFM AUTO & PARTS II in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 147 transactions of similar company sales in 2024, the value of GFM AUTO & PARTS II is estimated at 500 022 € (range 228 982€ - 875 512€). With an EBITDA of 114 542€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.35x (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
147 transactions
228k€ 500k€ 875k€
500 022 € Range: 228 982€ - 875 512€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
114 542 € × 5.5x
Estimation 632 647 €
241 559€ - 1 026 133€
Revenue Multiple 30%
1 348 044 € × 0.35x
Estimation 467 972 €
310 178€ - 878 305€
Net Income Multiple 20%
47 805 € × 4.5x
Estimation 216 538 €
75 747€ - 494 773€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 147 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 (Entretien et réparation de véhicules automobiles légers)

Compare GFM AUTO & PARTS II with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about GFM AUTO & PARTS II

What is the revenue of GFM AUTO & PARTS II ?

The revenue of GFM AUTO & PARTS II in 2024 is 1.3 M€.

Is GFM AUTO & PARTS II profitable?

Yes, GFM AUTO & PARTS II generated a net profit of 48 k€ in 2024.

Where is the headquarters of GFM AUTO & PARTS II ?

The headquarters of GFM AUTO & PARTS II is located in CAPVERN (65130), in the department Hautes-Pyrenees.

Where to find the tax return of GFM AUTO & PARTS II ?

The tax return of GFM AUTO & PARTS II 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 GFM AUTO & PARTS II operate?

GFM AUTO & PARTS II operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.