SIREN : 520099946
G.M.S. is a French company founded 16 years ago, specialized in the sector Commerce et réparation de motocycles. Based in ANNECY (74000), this company of category PME shows in 2024 a revenue of 4.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 4 615 174 € | 5 102 808 € | 5 038 238 € | 3 722 603 € | 2 490 966 € | 3 153 972 € | 2 392 112 € | 1 711 852 € | 1 584 253 € |
| Net income | 18 989 € | 101 938 € | 95 152 € | 18 867 € | 71 247 € | 160 693 € | 101 848 € | 106 249 € | 83 637 € |
| EBITDA | 98 274 € | 96 358 € | 269 666 € | 2 136 € | 128 045 € | 204 082 € | 110 389 € | 130 406 € | 92 539 € |
| Net margin | 0.4% | 2.0% | 1.9% | 0.5% | 2.9% | 5.1% | 4.3% | 6.2% | 5.3% |
In 2024, G.M.S. achieves revenue of 4.6 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +14.3%. Slight decline of -10% vs 2023. After deducting consumption (3.4 M€), gross margin stands at 1.2 M€, i.e. a rate of 25%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 98 k€, representing 2.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 19 k€, i.e. 0.4% of revenue. This profit can be retained or distributed to shareholders.
4 615 174 €
1 169 535 €
98 274 €
34 890 €
18 989 €
2.1%
The debt ratio (= Financial debt / Equity x 100) stands at 24%. 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 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
24.314%
34.596%
1.331%
3.799
47.1%
In 2024, the debt ratio of G.M.S. (24.31) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of G.M.S. (34.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of G.M.S. (3.80) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 159.81. 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 18.8x. Operating income very largely covers interest expenses: high safety margin.
159.809
18.762
In 2024, the liquidity ratio of G.M.S. (159.81) 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.
In 2024, the interest coverage of G.M.S. (18.8x) 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) 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: 71 days. Excellent situation: suppliers finance 71 days of the operating cycle (retail model). Inventory turnover is 184 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 141 days of revenue, i.e. 1.8 M€ to permanently finance. Over 2016-2024, WCR increased by +342%, requiring additional financing.
1 803 333 €
0 j
71 j
184 j
141 j
Based on 137 transactions of similar company sales (all years), the value of G.M.S. is estimated at 389 918 € (range 208 996€ - 726 145€). With an EBITDA of 98 274€, the sector multiple of 2.9x is applied. The price/revenue ratio is 0.17x (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.
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This estimate is based on the analysis of 137 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare G.M.S. with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce et réparation de motocycles
The revenue of G.M.S. in 2024 is 4.6 M€.
Yes, G.M.S. generated a net profit of 19 k€ in 2024.
The headquarters of G.M.S. is located in ANNECY (74000), in the department Haute-Savoie.
The tax return of G.M.S. 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).
G.M.S. operates in the sector Commerce et réparation de motocycles (NAF code 45.40Z). See the 'Sector positioning' section above to compare the company with its competitors.