G.H. INVESTISSEMENT : revenue, balance sheet and financial ratios

G.H. INVESTISSEMENT is a French company founded 18 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in SAINT-APOLLINAIRE (21850), this company of category PME shows in 2023 a revenue of 108 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - G.H. INVESTISSEMENT (SIREN 498786755)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 107 601 € 103 635 € 100 369 € 103 183 € 102 816 € 102 019 € 95 783 € 136 895 €
Net income 29 911 € 16 746 € 24 413 € 20 937 € 17 118 € 15 252 € -9 811 € 47 387 €
EBITDA 91 112 € 81 523 € 83 855 € 86 530 € 85 161 € 85 519 € 73 111 € 87 130 €
Net margin 27.8% 16.2% 24.3% 20.3% 16.6% 15.0% -10.2% 34.6%

Revenue and income statement

In 2023, G.H. INVESTISSEMENT achieves revenue of 108 k€. Activity remains stable over the period (CAGR: -3.4%). Vs 2022: +4%. After deducting consumption (0 €), gross margin stands at 108 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 91 k€, representing 84.7% of revenue. Positive scissor effect: EBITDA margin improves by +6.0 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 30 k€, i.e. 27.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

107 601 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

107 601 €

EBITDA (2023) ?
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

91 112 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

53 835 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

29 911 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

84.7%

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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 83%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 53%. 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 4.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 62.4% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

83.286%

Financial autonomy (2023) ?
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

53.4%

Cash flow / Revenue (2023) ?
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

62.446%

Repayment capacity (2023) ?
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

4.9

Asset age ratio (2023) ?
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

70.2%

Solvency indicators evolution
G.H. INVESTISSEMENT

Sector positioning

Debt ratio
83.29 2023
2021
2022
2023
Q1: -25.49
Med: 7.72
Q3: 166.29
Average -6 pts over 3 years

In 2023, the debt ratio of G.H. INVESTISSEMENT (83.29) 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
53.4% 2023
2021
2022
2023
Q1: 0.44%
Med: 30.88%
Q3: 76.22%
Good +10 pts over 3 years

In 2023, the financial autonomy of G.H. INVESTISSEMENT (53.4%) 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
4.9 years 2023
2021
2022
2023
Q1: -0.3 years
Med: 0.44 years
Q3: 10.35 years
Average -6 pts over 3 years

In 2023, the repayment capacity of G.H. INVESTISSEMENT (4.90) 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 141.55. 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 7.8x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

141.551

Interest coverage (2023) ?
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

7.765

Liquidity indicators evolution
G.H. INVESTISSEMENT

Sector positioning

Liquidity ratio
141.55 2023
2021
2022
2023
Q1: 95.05
Med: 298.22
Q3: 1222.5
Average

In 2023, the liquidity ratio of G.H. INVESTISSEMENT (141.55) 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
7.76x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 16.99x
Good -14 pts over 3 years

In 2023, the interest coverage of G.H. INVESTISSEMENT (7.8x) 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: 19 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 143 days. Excellent situation: suppliers finance 124 days of the operating cycle (retail model). WCR is negative (-22 days): operations structurally generate cash. Over 2016-2023, WCR increased by +86%, requiring additional financing.

Operating WCR (2023) ?
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

-6 612 €

Customer credit (2023) ?
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

19 j

Supplier credit (2023) ?
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

143 j

Inventory turnover (2023) ?
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 (2023) ?
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

-22 j

WCR and payment terms evolution
G.H. INVESTISSEMENT

Positioning of G.H. INVESTISSEMENT in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 215 transactions of similar company sales in 2023, the value of G.H. INVESTISSEMENT is estimated at 285 184 € (range 79 506€ - 480 611€). With an EBITDA of 91 112€, the sector multiple of 5.2x is applied. The price/revenue ratio is 0.51x (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.

Estimated enterprise value 2023
215 transactions
79k€ 285k€ 480k€
285 184 € Range: 79 506€ - 480 611€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
91 112 € × 5.2x
Estimation 469 550 €
119 130€ - 754 487€
Revenue Multiple 30%
107 601 € × 0.51x
Estimation 54 943 €
25 018€ - 125 693€
Net Income Multiple 20%
29 911 € × 5.7x
Estimation 169 636 €
62 179€ - 328 299€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 (Location de terrains et d'autres biens immobiliers)

Compare G.H. INVESTISSEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about G.H. INVESTISSEMENT

What is the revenue of G.H. INVESTISSEMENT ?

The revenue of G.H. INVESTISSEMENT in 2023 is 108 k€.

Is G.H. INVESTISSEMENT profitable?

Yes, G.H. INVESTISSEMENT generated a net profit of 30 k€ in 2023.

Where is the headquarters of G.H. INVESTISSEMENT ?

The headquarters of G.H. INVESTISSEMENT is located in SAINT-APOLLINAIRE (21850), in the department Cote-d'Or.

Where to find the tax return of G.H. INVESTISSEMENT ?

The tax return of G.H. INVESTISSEMENT 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 G.H. INVESTISSEMENT operate?

G.H. INVESTISSEMENT operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.