GIFT AVENUE : revenue, balance sheet and financial ratios

GIFT AVENUE is a French company founded 18 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in ANTIBES (06600), this company of category PME shows in 2023 a revenue of 15 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 - GIFT AVENUE (SIREN 501621015)
Indicator 2023 2022 2021 2020 2019 2016
Revenue 14 792 € 11 716 € 12 033 € 6 708 € 11 499 € 113 099 €
Net income 1 023 € -3 321 € -329 € 4 101 € -5 490 € -17 347 €
EBITDA 2 153 € -2 102 € 310 € -4 188 € -4 578 € -10 014 €
Net margin 6.9% -28.3% -2.7% 61.1% -47.7% -15.3%

Revenue and income statement

In 2023, GIFT AVENUE achieves revenue of 15 k€. Revenue is declining over the period 2016-2023 (CAGR: -25.2%). Vs 2022, growth of +26% (12 k€ -> 15 k€). After deducting consumption (0 €), gross margin stands at 15 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 2 k€, representing 14.6% of revenue. Positive scissor effect: EBITDA margin improves by +32.5 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1 k€, i.e. 6.9% 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

14 792 €

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

14 792 €

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

2 153 €

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

1 023 €

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

1 023 €

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

14.6%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 270%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 14.6% 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

269.865%

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

14.182%

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

14.555%

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

5.669

Solvency indicators evolution
GIFT AVENUE

Sector positioning

Debt ratio
269.87 2023
2021
2022
2023
Q1: 1.26
Med: 26.74
Q3: 88.76
Watch

In 2023, the debt ratio of GIFT AVENUE (269.87) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
14.18% 2023
2021
2022
2023
Q1: 11.05%
Med: 33.42%
Q3: 56.72%
Average -7 pts over 3 years

In 2023, the financial autonomy of GIFT AVENUE (14.2%) 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
5.67 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.35 years
Q3: 2.63 years
Watch

In 2023, the repayment capacity of GIFT AVENUE (5.67) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. Favorable situation: supplier credit is longer than customer credit by 11 days. WCR is negative (-361 days): operations structurally generate cash.

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

-14 829 €

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

0 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

11 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

-361 j

WCR and payment terms evolution
GIFT AVENUE

Positioning of GIFT AVENUE in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 55 transactions of similar company sales in 2023, the value of GIFT AVENUE is estimated at 4 499 € (range 2 197€ - 8 652€). With an EBITDA of 2 153€, the sector multiple of 2.8x is applied. The price/revenue ratio is 0.20x (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 2023
55 tx
2k€ 4k€ 8k€
4 499 € Range: 2 197€ - 8 652€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 153 € × 2.8x
Estimation 6 048 €
2 852€ - 11 467€
Revenue Multiple 30%
14 792 € × 0.20x
Estimation 2 922 €
1 798€ - 4 635€
Net Income Multiple 20%
1 023 € × 2.9x
Estimation 2 993 €
1 163€ - 7 644€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 55 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 détail d'autres équipements du foyer)

Compare GIFT AVENUE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about GIFT AVENUE

What is the revenue of GIFT AVENUE ?

The revenue of GIFT AVENUE in 2023 is 15 k€.

Is GIFT AVENUE profitable?

Yes, GIFT AVENUE generated a net profit of 1 k€ in 2023.

Where is the headquarters of GIFT AVENUE ?

The headquarters of GIFT AVENUE is located in ANTIBES (06600), in the department Alpes-Maritimes.

Where to find the tax return of GIFT AVENUE ?

The tax return of GIFT AVENUE 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 GIFT AVENUE operate?

GIFT AVENUE operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.