G.N. AUTOMOBILES : revenue, balance sheet and financial ratios

G.N. AUTOMOBILES is a French company founded 10 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in SEVRAN (93270), this company of category PME shows in 2023 a revenue of 174 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.N. AUTOMOBILES (SIREN 811431154)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 173 920 € 179 912 € 165 958 € 137 440 € 136 383 € 153 637 € 140 967 €
Net income 2 037 € 2 751 € 34 004 € 22 088 € 4 539 € 3 119 € 6 563 €
EBITDA 13 524 € 19 444 € 52 293 € 24 754 € 5 340 € 3 376 € 7 721 €
Net margin 1.2% 1.5% 20.5% 16.1% 3.3% 2.0% 4.7%

Revenue and income statement

In 2023, G.N. AUTOMOBILES achieves revenue of 174 k€. Revenue is growing positively over 7 years (CAGR: +3.6%). Slight decline of -3% vs 2022. After deducting consumption (73 k€), gross margin stands at 101 k€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 14 k€, representing 7.8% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -30%, reducing margin by 3.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 1.2% 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

173 920 €

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

100 847 €

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

13 524 €

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

13 007 €

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

2 037 €

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

7.8%

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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 68%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

68.106%

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

30.65%

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

1.171%

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

9.498

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

59.1%

Solvency indicators evolution
G.N. AUTOMOBILES

Sector positioning

Debt ratio
68.11 2023
2021
2022
2023
Q1: 5.35
Med: 46.58
Q3: 142.41
Average +9 pts over 3 years

In 2023, the debt ratio of G.N. AUTOMOBILES (68.11) 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
30.65% 2023
2021
2022
2023
Q1: 10.97%
Med: 26.91%
Q3: 51.24%
Good +18 pts over 3 years

In 2023, the financial autonomy of G.N. AUTOMOBILES (30.6%) 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
9.5 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.51 years
Q3: 4.09 years
Average +24 pts over 3 years

In 2023, the repayment capacity of G.N. AUTOMOBILES (9.50) 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 176.64. 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 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

176.644

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

1.264

Liquidity indicators evolution
G.N. AUTOMOBILES

Sector positioning

Liquidity ratio
176.64 2023
2021
2022
2023
Q1: 135.15
Med: 203.86
Q3: 381.72
Average

In 2023, the liquidity ratio of G.N. AUTOMOBILES (176.64) 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
1.26x 2023
2021
2022
2023
Q1: 0.0x
Med: 2.1x
Q3: 18.92x
Average +15 pts over 3 years

In 2023, the interest coverage of G.N. AUTOMOBILES (1.3x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 34 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 41 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 139 days of revenue, i.e. 67 k€ to permanently finance. Over 2017-2023, WCR increased by +1022%, 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

66 912 €

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

34 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

37 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

41 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

139 j

WCR and payment terms evolution
G.N. AUTOMOBILES

Positioning of G.N. AUTOMOBILES in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 149 transactions of similar company sales in 2023, the value of G.N. AUTOMOBILES is estimated at 16 430 € (range 6 151€ - 40 765€). With an EBITDA of 13 524€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.13x (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 2023
149 transactions
6k€ 16k€ 40k€
16 430 € Range: 6 151€ - 40 765€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
13 524 € × 1.3x
Estimation 17 962 €
4 497€ - 45 908€
Revenue Multiple 30%
173 920 € × 0.13x
Estimation 22 029 €
12 310€ - 54 382€
Net Income Multiple 20%
2 037 € × 2.1x
Estimation 4 205 €
1 050€ - 7 488€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 149 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 voitures et de véhicules automobiles légers)

Compare G.N. AUTOMOBILES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about G.N. AUTOMOBILES

What is the revenue of G.N. AUTOMOBILES ?

The revenue of G.N. AUTOMOBILES in 2023 is 174 k€.

Is G.N. AUTOMOBILES profitable?

Yes, G.N. AUTOMOBILES generated a net profit of 2 k€ in 2023.

Where is the headquarters of G.N. AUTOMOBILES ?

The headquarters of G.N. AUTOMOBILES is located in SEVRAN (93270), in the department Seine-Saint-Denis.

Where to find the tax return of G.N. AUTOMOBILES ?

The tax return of G.N. AUTOMOBILES 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.N. AUTOMOBILES operate?

G.N. AUTOMOBILES operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.