GRAVITY RESEARCH : revenue, balance sheet and financial ratios

GRAVITY RESEARCH is a French company founded 11 years ago, specialized in the sector Ingénierie, études techniques. Based in ANGOUSTRINE-VILLENEUVE-DES-ESCALDES (66760), this company of category PME shows in 2025 a revenue of 86 k€. 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 - GRAVITY RESEARCH (SIREN 805184918)
Indicator 2025 2024 2022 2019 2017
Revenue 86 403 € 99 222 € 89 964 € 80 292 € 68 091 €
Net income 31 821 € 52 205 € 16 309 € 32 028 € 9 677 €
EBITDA 31 367 € 57 170 € 5 903 € 43 498 € 16 186 €
Net margin 36.8% 52.6% 18.1% 39.9% 14.2%

Revenue and income statement

In 2025, GRAVITY RESEARCH achieves revenue of 86 k€. Revenue is growing positively over 5 years (CAGR: +3.0%). Significant drop of -13% vs 2024. After deducting consumption (0 €), gross margin stands at 86 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 31 k€, representing 36.3% of revenue. Warning negative scissor effect: despite revenue change (-13%), EBITDA varies by -45%, reducing margin by 21.3 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 32 k€, i.e. 36.8% 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

86 403 €

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

86 403 €

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

31 367 €

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

29 478 €

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

31 821 €

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

36.3%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 13%. 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 85%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 39.0% 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

13.024%

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

84.926%

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

39.015%

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

0.127

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

10.5%

Solvency indicators evolution
GRAVITY RESEARCH

Sector positioning

Debt ratio
13.02 2025
2022
2024
2025
Q1: 0.13
Med: 10.92
Q3: 42.13
Average

In 2025, the debt ratio of GRAVITY RESEARCH (13.02) 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
84.93% 2025
2022
2024
2025
Q1: 18.6%
Med: 42.54%
Q3: 63.62%
Excellent

In 2025, the financial autonomy of GRAVITY RESEARCH (84.9%) 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
0.13 years 2025
2022
2024
2025
Q1: 0.0 years
Med: 0.03 years
Q3: 1.08 years
Average

In 2025, the repayment capacity of GRAVITY RESEARCH (0.13) 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 2373.70. 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

2373.698

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

0.0

Liquidity indicators evolution
GRAVITY RESEARCH

Sector positioning

Liquidity ratio
2373.7 2025
2022
2024
2025
Q1: 163.68
Med: 247.89
Q3: 406.57
Excellent

In 2025, the liquidity ratio of GRAVITY RESEARCH (2373.70) 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 2025
2022
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 2.63x
Average

In 2025, the interest coverage of GRAVITY RESEARCH (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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 5 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Overall, WCR represents 32 days of revenue, i.e. 8 k€ to permanently finance. Notable WCR improvement over the period (-56%), freeing up cash.

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

7 682 €

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

5 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

32 j

WCR and payment terms evolution
GRAVITY RESEARCH

Positioning of GRAVITY RESEARCH in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (34 transactions). This range of 18 259€ to 63 811€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
18k€ 29k€ 63k€
29 711 € Range: 18 259€ - 63 811€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 34 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 (Ingénierie, études techniques)

Compare GRAVITY RESEARCH with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about GRAVITY RESEARCH

What is the revenue of GRAVITY RESEARCH ?

The revenue of GRAVITY RESEARCH in 2025 is 86 k€.

Is GRAVITY RESEARCH profitable?

Yes, GRAVITY RESEARCH generated a net profit of 32 k€ in 2025.

Where is the headquarters of GRAVITY RESEARCH ?

The headquarters of GRAVITY RESEARCH is located in ANGOUSTRINE-VILLENEUVE-DES-ESCALDES (66760), in the department Pyrenees-Orientales.

Where to find the tax return of GRAVITY RESEARCH ?

The tax return of GRAVITY RESEARCH 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 GRAVITY RESEARCH operate?

GRAVITY RESEARCH operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.