GREGORY COUTANCEAU DEVELOPPEMENT- GCD : revenue, balance sheet and financial ratios

GREGORY COUTANCEAU DEVELOPPEMENT- GCD is a French company founded 23 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in LA ROCHELLE (17000), this company of category PME shows in 2024 a revenue of 1.1 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 - GREGORY COUTANCEAU DEVELOPPEMENT- GCD (SIREN 442840369)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 115 352 € 1 029 315 € 947 331 € 676 445 € 437 536 € 490 147 € 369 948 € 294 935 € 613 501 €
Net income 39 874 € 64 225 € 334 844 € 229 552 € 45 971 € 2 922 € 1 492 € 11 969 € 649 350 €
EBITDA 86 789 € 82 080 € 98 518 € 76 679 € 15 652 € -6 250 € -73 858 € -118 739 € -6 354 €
Net margin 3.6% 6.2% 35.3% 33.9% 10.5% 0.6% 0.4% 4.1% 105.8%

Revenue and income statement

In 2024, GREGORY COUTANCEAU DEVELOPPEMENT- GCD achieves revenue of 1.1 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.8%. Vs 2023: +8%. After deducting consumption (9 k€), gross margin stands at 1.1 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 87 k€, representing 7.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 40 k€, i.e. 3.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 115 352 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 106 257 €

EBITDA (2024) ?
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

86 789 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

74 873 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

39 874 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.7%

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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 87%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 6.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

87.244%

Financial autonomy (2024) ?
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

31.189%

Cash flow / Revenue (2024) ?
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

6.448%

Repayment capacity (2024) ?
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

7.383

Asset age ratio (2024) ?
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

2.6%

Solvency indicators evolution
GREGORY COUTANCEAU DEVELOPPEMENT- GCD

Sector positioning

Debt ratio
87.24 2024
2022
2023
2024
Q1: 0.0
Med: 3.99
Q3: 41.75
Average

In 2024, the debt ratio of GREGORY COUTANCEAU DEVELO... (87.24) 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
31.19% 2024
2022
2023
2024
Q1: 4.19%
Med: 38.81%
Q3: 76.4%
Average +8 pts over 3 years

In 2024, the financial autonomy of GREGORY COUTANCEAU DEVELO... (31.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
7.38 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Average

In 2024, the repayment capacity of GREGORY COUTANCEAU DEVELO... (7.38) 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 125.92. 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 142.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

125.924

Interest coverage (2024) ?
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

142.744

Liquidity indicators evolution
GREGORY COUTANCEAU DEVELOPPEMENT- GCD

Sector positioning

Liquidity ratio
125.92 2024
2022
2023
2024
Q1: 138.7
Med: 312.74
Q3: 965.51
Average -6 pts over 3 years

In 2024, the liquidity ratio of GREGORY COUTANCEAU DEVELO... (125.92) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
142.74x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Excellent

In 2024, the interest coverage of GREGORY COUTANCEAU DEVELO... (142.7x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 110 days. Excellent situation: suppliers finance 102 days of the operating cycle (retail model). Overall, WCR represents 165 days of revenue, i.e. 513 k€ to permanently finance. Over 2016-2024, WCR increased by +135%, requiring additional financing.

Operating WCR (2024) ?
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

512 605 €

Customer credit (2024) ?
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

8 j

Supplier credit (2024) ?
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

110 j

Inventory turnover (2024) ?
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 (2024) ?
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

165 j

WCR and payment terms evolution
GREGORY COUTANCEAU DEVELOPPEMENT- GCD

Positioning of GREGORY COUTANCEAU DEVELOPPEMENT- GCD in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of GREGORY COUTANCEAU DEVELOPPEMENT- GCD is estimated at 460 489 € (range 185 899€ - 677 894€). With an EBITDA of 86 789€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (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 2024
69 tx
185k€ 460k€ 677k€
460 489 € Range: 185 899€ - 677 894€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
86 789 € × 4.3x
Estimation 369 577 €
73 477€ - 591 702€
Revenue Multiple 30%
1 115 352 € × 0.66x
Estimation 734 906 €
427 693€ - 812 628€
Net Income Multiple 20%
39 874 € × 6.9x
Estimation 276 148 €
104 267€ - 691 276€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare GREGORY COUTANCEAU DEVELOPPEMENT- GCD with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about GREGORY COUTANCEAU DEVELOPPEMENT- GCD

What is the revenue of GREGORY COUTANCEAU DEVELOPPEMENT- GCD ?

The revenue of GREGORY COUTANCEAU DEVELOPPEMENT- GCD in 2024 is 1.1 M€.

Is GREGORY COUTANCEAU DEVELOPPEMENT- GCD profitable?

Yes, GREGORY COUTANCEAU DEVELOPPEMENT- GCD generated a net profit of 40 k€ in 2024.

Where is the headquarters of GREGORY COUTANCEAU DEVELOPPEMENT- GCD ?

The headquarters of GREGORY COUTANCEAU DEVELOPPEMENT- GCD is located in LA ROCHELLE (17000), in the department Charente-Maritime.

Where to find the tax return of GREGORY COUTANCEAU DEVELOPPEMENT- GCD ?

The tax return of GREGORY COUTANCEAU DEVELOPPEMENT- GCD 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 GREGORY COUTANCEAU DEVELOPPEMENT- GCD operate?

GREGORY COUTANCEAU DEVELOPPEMENT- GCD operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.