GPT DES AMICALES ET COMITES D'ENTREPRISE : revenue, balance sheet and financial ratios

GPT DES AMICALES ET COMITES D'ENTREPRISE is a French company founded 26 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in SAINT-NAZAIRE (44600), this company of category PME shows in 2022 a revenue of 154 k€. 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

Financial history - GPT DES AMICALES ET COMITES D'ENTREPRISE (SIREN 424600526)
Indicator 2022 2020 2019
Revenue 154 425 € 134 622 € 163 537 €
Net income 42 302 € 16 158 € 1 822 €
EBITDA 52 475 € 18 895 € 2 280 €
Net margin 27.4% 12.0% 1.1%

Revenue and income statement

In 2022, GPT DES AMICALES ET COMITES D'ENTREPRISE achieves revenue of 154 k€. Activity remains stable over the period (CAGR: -1.9%). Vs 2020, growth of +15% (135 k€ -> 154 k€). After deducting consumption (0 €), gross margin stands at 154 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 52 k€, representing 34.0% of revenue. Positive scissor effect: EBITDA margin improves by +19.9 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 42 k€, i.e. 27.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

154 425 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

154 425 €

EBITDA (2022) ?
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

52 475 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

51 112 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

42 302 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

34.0%

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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 89%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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 2.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 28.2% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

88.556%

Financial autonomy (2022) ?
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

47.03%

Cash flow / Revenue (2022) ?
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

28.212%

Repayment capacity (2022) ?
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

2.174

Asset age ratio (2022) ?
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

45.2%

Solvency indicators evolution
GPT DES AMICALES ET COMITES D'ENTREPRISE

Sector positioning

Debt ratio
88.56 2022
2019
2020
2022
Q1: 1.89
Med: 35.77
Q3: 117.58
Average -9 pts over 3 years

In 2022, the debt ratio of GPT DES AMICALES ET COMIT... (88.56) 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
47.03% 2022
2019
2020
2022
Q1: 12.27%
Med: 33.93%
Q3: 56.14%
Good +28 pts over 3 years

In 2022, the financial autonomy of GPT DES AMICALES ET COMIT... (47.0%) 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
2.17 years 2022
2019
2020
2022
Q1: 0.0 years
Med: 0.64 years
Q3: 3.61 years
Average -14 pts over 3 years

In 2022, the repayment capacity of GPT DES AMICALES ET COMIT... (2.17) 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 860.12. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

860.124

Interest coverage (2022) ?
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

0.0

Liquidity indicators evolution
GPT DES AMICALES ET COMITES D'ENTREPRISE

Sector positioning

Liquidity ratio
860.12 2022
2019
2020
2022
Q1: 136.73
Med: 210.96
Q3: 345.57
Excellent

In 2022, the liquidity ratio of GPT DES AMICALES ET COMIT... (860.12) 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
0.0x 2022
2019
2020
2022
Q1: 0.0x
Med: 0.46x
Q3: 3.46x
Average

In 2022, the interest coverage of GPT DES AMICALES ET COMIT... (0.0x) 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: 94 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. The company must finance 30 days of gap between collections and payments. Overall, WCR represents 73 days of revenue, i.e. 31 k€ to permanently finance.

Operating WCR (2022) ?
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

31 493 €

Customer credit (2022) ?
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

94 j

Supplier credit (2022) ?
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

64 j

Inventory turnover (2022) ?
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 (2022) ?
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

73 j

WCR and payment terms evolution
GPT DES AMICALES ET COMITES D'ENTREPRISE

Positioning of GPT DES AMICALES ET COMITES D'ENTREPRISE in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 61 transactions of similar company sales in 2022, the value of GPT DES AMICALES ET COMITES D'ENTREPRISE is estimated at 104 156 € (range 38 427€ - 205 930€). With an EBITDA of 52 475€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.27x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
61 tx
38k€ 104k€ 205k€
104 156 € Range: 38 427€ - 205 930€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
52 475 € × 2.4x
Estimation 125 324 €
43 131€ - 262 619€
Revenue Multiple 30%
154 425 € × 0.27x
Estimation 41 641 €
20 258€ - 58 710€
Net Income Multiple 20%
42 302 € × 3.4x
Estimation 145 010 €
53 924€ - 285 041€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 détail d'autres équipements du foyer)

Compare GPT DES AMICALES ET COMITES D'ENTREPRISE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about GPT DES AMICALES ET COMITES D'ENTREPRISE

What is the revenue of GPT DES AMICALES ET COMITES D'ENTREPRISE ?

The revenue of GPT DES AMICALES ET COMITES D'ENTREPRISE in 2022 is 154 k€.

Is GPT DES AMICALES ET COMITES D'ENTREPRISE profitable?

Yes, GPT DES AMICALES ET COMITES D'ENTREPRISE generated a net profit of 42 k€ in 2022.

Where is the headquarters of GPT DES AMICALES ET COMITES D'ENTREPRISE ?

The headquarters of GPT DES AMICALES ET COMITES D'ENTREPRISE is located in SAINT-NAZAIRE (44600), in the department Loire-Atlantique.

Where to find the tax return of GPT DES AMICALES ET COMITES D'ENTREPRISE ?

The tax return of GPT DES AMICALES ET COMITES D'ENTREPRISE 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 GPT DES AMICALES ET COMITES D'ENTREPRISE operate?

GPT DES AMICALES ET COMITES D'ENTREPRISE operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.