G.P.L. - GESTION PATRICE LEMENS : revenue, balance sheet and financial ratios

G.P.L. - GESTION PATRICE LEMENS is a French company founded 10 years ago, specialized in the sector Activités des sièges sociaux. Based in PARIS (75017), this company of category PME shows in 2025 a revenue of 75 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.P.L. - GESTION PATRICE LEMENS (SIREN 813040318)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 75 467 € 70 800 € 38 142 € N/C N/C N/C N/C N/C N/C N/C
Net income 117 984 € 30 720 € 3 592 030 € 49 420 € -8 892 € 2 544 281 € -16 995 € 2 920 € 63 060 € 411 049 €
EBITDA -17 413 € -32 615 € -200 394 € -29 101 € -15 007 € -78 978 € -17 614 € -5 618 € N/C N/C
Net margin 156.3% 43.4% 9417.5% N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, G.P.L. - GESTION PATRICE LEMENS achieves revenue of 75 k€. Over the period 2023-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +40.7%. Vs 2024: +7%. After deducting consumption (0 €), gross margin stands at 75 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -17 k€, representing -23.1% of revenue. Positive scissor effect: EBITDA margin improves by +23.0 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 118 k€, i.e. 156.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

75 467 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

75 467 €

EBITDA (2025) ?
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

-17 413 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-79 101 €

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

117 984 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-23.1%

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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 0%. 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 100%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 270.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.108%

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

99.677%

Cash flow / Revenue (2025) ?
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

270.337%

Repayment capacity (2025) ?
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

0.049

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

92.9%

Solvency indicators evolution
G.P.L. - GESTION PATRICE LEMENS

Sector positioning

Debt ratio
0.11 2025
2023
2024
2025
Q1: 0.1
Med: 12.78
Q3: 79.19
Excellent -21 pts over 3 years

In 2025, the debt ratio of G.P.L. - GESTION PATRICE ... (0.11) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
99.68% 2025
2023
2024
2025
Q1: 14.33%
Med: 56.86%
Q3: 88.94%
Excellent

In 2025, the financial autonomy of G.P.L. - GESTION PATRICE ... (99.7%) 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
0.05 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.28 years
Q3: 3.37 years
Good

In 2025, the repayment capacity of G.P.L. - GESTION PATRICE ... (0.05) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 31069.54. 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

31069.542

Interest coverage (2025) ?
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

-231.063

Liquidity indicators evolution
G.P.L. - GESTION PATRICE LEMENS

Sector positioning

Liquidity ratio
31069.54 2025
2023
2024
2025
Q1: 133.41
Med: 540.0
Q3: 2678.02
Excellent

In 2025, the liquidity ratio of G.P.L. - GESTION PATRICE ... (31069.54) 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
-231.06x 2025
2023
2024
2025
Q1: -44.22x
Med: 0.0x
Q3: 1.81x
Average

In 2025, the interest coverage of G.P.L. - GESTION PATRICE ... (-231.1x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Overall, WCR represents 19151 days of revenue, i.e. 4.0 M€ to permanently finance.

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

4 014 592 €

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

18 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 in days of revenue (2025) ?
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

19151 j

WCR and payment terms evolution
G.P.L. - GESTION PATRICE LEMENS

Positioning of G.P.L. - GESTION PATRICE LEMENS in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 54 transactions of similar company sales in 2025, the value of G.P.L. - GESTION PATRICE LEMENS is estimated at 159 036 € (range 51 197€ - 300 907€). The price/revenue ratio is 0.63x (in line with sector norms). 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 2025
54 tx
51k€ 159k€ 300k€
159 036 € Range: 51 197€ - 300 907€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
75 467 € × 0.63x
Estimation 47 607 €
19 801€ - 53 810€
Net Income Multiple 20%
117 984 € × 2.8x
Estimation 326 182 €
98 293€ - 671 552€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sièges sociaux)

Compare G.P.L. - GESTION PATRICE LEMENS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about G.P.L. - GESTION PATRICE LEMENS

What is the revenue of G.P.L. - GESTION PATRICE LEMENS ?

The revenue of G.P.L. - GESTION PATRICE LEMENS in 2025 is 75 k€.

Is G.P.L. - GESTION PATRICE LEMENS profitable?

Yes, G.P.L. - GESTION PATRICE LEMENS generated a net profit of 118 k€ in 2025.

Where is the headquarters of G.P.L. - GESTION PATRICE LEMENS ?

The headquarters of G.P.L. - GESTION PATRICE LEMENS is located in PARIS (75017), in the department Paris.

Where to find the tax return of G.P.L. - GESTION PATRICE LEMENS ?

The tax return of G.P.L. - GESTION PATRICE LEMENS 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.P.L. - GESTION PATRICE LEMENS operate?

G.P.L. - GESTION PATRICE LEMENS operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.