GPL EVOLUTION : revenue, balance sheet and financial ratios

GPL EVOLUTION is a French company founded 28 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in BONCHAMP-LES-LAVAL (53960), this company of category PME shows in 2020 a revenue of 2.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - GPL EVOLUTION (SIREN 418167763)
Indicator 2025 2024 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 2 750 661 € 3 181 769 € 3 167 427 € 3 292 674 € 3 318 865 €
Net income 84 714 € 12 696 € 74 643 € 99 042 € 8 450 € 53 149 € 66 371 € 74 093 € 35 353 €
EBITDA N/C N/C N/C N/C 13 432 € 82 349 € 90 097 € 97 381 € 395 626 €
Net margin N/C N/C N/C N/C 0.3% 1.7% 2.1% 2.3% 1.1%

Revenue and income statement

In 2025, GPL EVOLUTION generates positive net income of 85 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 35 k€ -> 85 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

84 714 €

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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 46%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 49%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

45.687%

Financial autonomy (2025) ?
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

49.257%

Asset age ratio (2025) ?
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

26.0%

Solvency indicators evolution
GPL EVOLUTION

Sector positioning

Debt ratio
45.69 2025
2022
2024
2025
Q1: 4.71
Med: 28.32
Q3: 98.65
Average +10 pts over 3 years

In 2025, the debt ratio of GPL EVOLUTION (45.69) 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
49.26% 2025
2022
2024
2025
Q1: 21.32%
Med: 45.81%
Q3: 67.63%
Good -20 pts over 3 years

In 2025, the financial autonomy of GPL EVOLUTION (49.3%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 344.19. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

344.188

Liquidity indicators evolution
GPL EVOLUTION

Sector positioning

Liquidity ratio
344.19 2025
2022
2024
2025
Q1: 177.97
Med: 297.13
Q3: 552.71
Good -14 pts over 3 years

In 2025, the liquidity ratio of GPL EVOLUTION (344.19) 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.

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 (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
GPL EVOLUTION

Positioning of GPL EVOLUTION in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 113 transactions of similar company sales in 2025, the value of GPL EVOLUTION is estimated at 361 333 € (range 115 269€ - 592 838€). 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 2025
113 transactions
115k€ 361k€ 592k€
361 333 € Range: 115 269€ - 592 838€
NAF 5 année 2025

Valuation method used

Net Income Multiple
84 714 € × 4.3x = 361 334 €
Range: 115 270€ - 592 838€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 113 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 GPL EVOLUTION 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 GPL EVOLUTION

What is the revenue of GPL EVOLUTION ?

The revenue of GPL EVOLUTION in 2020 is 2.8 M€.

Is GPL EVOLUTION profitable?

Yes, GPL EVOLUTION generated a net profit of 85 k€ in 2025.

Where is the headquarters of GPL EVOLUTION ?

The headquarters of GPL EVOLUTION is located in BONCHAMP-LES-LAVAL (53960), in the department Mayenne.

Where to find the tax return of GPL EVOLUTION ?

The tax return of GPL EVOLUTION 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 GPL EVOLUTION operate?

GPL EVOLUTION 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.