GNC : revenue, balance sheet and financial ratios

GNC is a French company founded 37 years ago, specialized in the sector Promotion immobilière d'autres bâtiments. Based in JOUY-AUX-ARCHES (57130), this company of category PME shows in 2022 a revenue of 8.3 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

Financial history - GNC (SIREN 349565903)
Indicator 2023 2022 2021 2019 2018 2017 2016
Revenue N/C 8 255 106 € 7 632 198 € N/C N/C N/C N/C
Net income 8 890 430 € 10 495 044 € 5 939 150 € 1 749 914 € 1 948 194 € 1 645 950 € 1 118 563 €
EBITDA N/C 1 737 455 € 1 475 078 € N/C N/C N/C N/C
Net margin N/C 127.1% 77.8% N/C N/C N/C N/C

Revenue and income statement

In 2023, GNC generates positive net income of 8.9 M€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 1.1 M€ -> 8.9 M€.

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

8 890 430 €

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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 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 69%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

42.04%

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

69.161%

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

35.4%

Solvency indicators evolution
GNC

Sector positioning

Debt ratio
42.04 2023
2021
2022
2023
Q1: 0.0
Med: 2.88
Q3: 157.63
Average

In 2023, the debt ratio of GNC (42.04) 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
69.16% 2023
2021
2022
2023
Q1: 0.0%
Med: 13.21%
Q3: 56.26%
Excellent

In 2023, the financial autonomy of GNC (69.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
1.4 years 2022
2021
2022
Q1: -2.67 years
Med: 0.0 years
Q3: 2.5 years
Average -11 pts over 2 years

In 2022, the repayment capacity of GNC (1.40) 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 5419.13. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

5419.128

Liquidity indicators evolution
GNC

Sector positioning

Liquidity ratio
5419.13 2023
2021
2022
2023
Q1: 132.11
Med: 342.76
Q3: 1124.76
Excellent

In 2023, the liquidity ratio of GNC (5419.13) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
84.29x 2022
2021
2022
Q1: -2.01x
Med: 0.0x
Q3: 4.33x
Excellent

In 2022, the interest coverage of GNC (84.3x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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 and payment terms evolution
GNC

Positioning of GNC in its sector

Comparison with sector Promotion immobilière d'autres bâtiments

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of GNC is estimated at 20 879 218 € (range 6 485 920€ - 57 446 983€). 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
80 tx
6485k€ 20879k€ 57446k€
20 879 218 € Range: 6 485 920€ - 57 446 983€
NAF 5 all-time

Valuation method used

Net Income Multiple
8 890 430 € × 2.3x = 20 879 219 €
Range: 6 485 921€ - 57 446 984€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Promotion immobilière d'autres bâtiments)

Compare GNC with other companies in the same sector:

Frequently asked questions about GNC

What is the revenue of GNC ?

The revenue of GNC in 2022 is 8.3 M€.

Is GNC profitable?

Yes, GNC generated a net profit of 8.9 M€ in 2023.

Where is the headquarters of GNC ?

The headquarters of GNC is located in JOUY-AUX-ARCHES (57130), in the department Moselle.

Where to find the tax return of GNC ?

The tax return of GNC 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 GNC operate?

GNC operates in the sector Promotion immobilière d'autres bâtiments (NAF code 41.10C). See the 'Sector positioning' section above to compare the company with its competitors.