SIREN : 489434233
G.P.A. is a French company founded 20 years ago, specialized in the sector Fabrication d'armes et de munitions. Based in LAMOTTE-BEUVRON (41600), this company of category PME shows in 2023 a revenue of 1.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|
| Revenue | 1 056 246 € | N/C | N/C | N/C | N/C | N/C | N/C |
| Net income | 45 381 € | -3 109 € | 17 101 € | 259 € | 1 262 € | 990 € | 12 745 € |
| EBITDA | 66 049 € | N/C | N/C | N/C | N/C | N/C | N/C |
| Net margin | 4.3% | N/C | N/C | N/C | N/C | N/C | N/C |
In 2023, G.P.A. achieves revenue of 1.1 M€. After deducting consumption (511 k€), gross margin stands at 546 k€, i.e. a rate of 52%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 66 k€, representing 6.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 45 k€, i.e. 4.3% of revenue. This profit can be retained or distributed to shareholders.
1 056 246 €
545 621 €
66 049 €
46 648 €
45 381 €
6.2%
The debt ratio (= Financial debt / Equity x 100) stands at 332%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 13.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 5.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
332.115%
18.918%
5.35%
13.722
15.5%
In 2023, the debt ratio of G.P.A. (332.12) 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.
In 2023, the financial autonomy of G.P.A. (18.9%) 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 2023, the repayment capacity of G.P.A. (13.72) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 369.80. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.
369.8
0.541
In 2023, the liquidity ratio of G.P.A. (369.80) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2023, the interest coverage of G.P.A. (0.5x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Inventory turnover is 242 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 276 days of revenue, i.e. 809 k€ to permanently finance.
809 433 €
32 j
63 j
242 j
276 j
Based on 276 transactions of similar company sales (all years), the value of G.P.A. is estimated at 141 939 € (range 56 803€ - 331 719€). With an EBITDA of 66 049€, the sector multiple of 1.7x is applied. The price/revenue ratio is 0.18x (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 276 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.P.A. with other companies in the same sector:
Voir toutes les statistiques du secteur Fabrication d'armes et de munitions
The revenue of G.P.A. in 2023 is 1.1 M€.
Yes, G.P.A. generated a net profit of 45 k€ in 2023.
The headquarters of G.P.A. is located in LAMOTTE-BEUVRON (41600), in the department Loir-et-Cher.
The tax return of G.P.A. 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.P.A. operates in the sector Fabrication d'armes et de munitions (NAF code 25.40Z). See the 'Sector positioning' section above to compare the company with its competitors.