GROUPEMENT D'ACHAT BIGMAT GABI : revenue, balance sheet and financial ratios

GROUPEMENT D'ACHAT BIGMAT GABI is a French company founded 11 years ago, specialized in the sector Centrales d'achat non alimentaires. Based in PARIS (75009), this company of category ETI shows in 2024 a revenue of 21.3 M€. 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 - GROUPEMENT D'ACHAT BIGMAT GABI (SIREN 809456742)
Indicator 2024 2023 2022 2021 2018 2017 2016
Revenue 21 305 353 € 21 204 141 € 20 041 989 € 18 911 749 € 5 048 634 € 2 251 127 € 1 921 127 €
Net income 317 776 € 195 867 € 339 010 € 244 673 € 10 562 € 26 395 € 5 657 €
EBITDA 304 737 € 409 281 € 494 724 € 507 606 € 44 149 € 27 200 € 26 448 €
Net margin 1.5% 0.9% 1.7% 1.3% 0.2% 1.2% 0.3%

Revenue and income statement

In 2024, GROUPEMENT D'ACHAT BIGMAT GABI achieves revenue of 21.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +35.1%. Vs 2023: +0%. After deducting consumption (17.2 M€), gross margin stands at 4.1 M€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 305 k€, representing 1.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 318 k€, i.e. 1.5% 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

21 305 353 €

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

4 069 038 €

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

304 737 €

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

356 636 €

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

317 776 €

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

1.4%

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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 2%. 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 46%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

1.558%

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

46.38%

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

1.431%

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

0.185

Solvency indicators evolution
GROUPEMENT D'ACHAT BIGMAT GABI

Sector positioning

Debt ratio
1.56 2024
2022
2023
2024
Q1: 0.09
Med: 12.77
Q3: 91.48
Good -31 pts over 3 years

In 2024, the debt ratio of GROUPEMENT D'ACHAT BIGMAT... (1.56) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
46.38% 2024
2022
2023
2024
Q1: 14.45%
Med: 32.5%
Q3: 56.23%
Good +7 pts over 3 years

In 2024, the financial autonomy of GROUPEMENT D'ACHAT BIGMAT... (46.4%) 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
0.18 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.18 years
Q3: 3.44 years
Good -10 pts over 3 years

In 2024, the repayment capacity of GROUPEMENT D'ACHAT BIGMAT... (0.18) 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 188.72. 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 22.7x. 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

188.715

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

22.725

Liquidity indicators evolution
GROUPEMENT D'ACHAT BIGMAT GABI

Sector positioning

Liquidity ratio
188.72 2024
2022
2023
2024
Q1: 121.61
Med: 177.19
Q3: 308.74
Good

In 2024, the liquidity ratio of GROUPEMENT D'ACHAT BIGMAT... (188.72) 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.

Interest coverage
22.73x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.78x
Q3: 21.01x
Excellent

In 2024, the interest coverage of GROUPEMENT D'ACHAT BIGMAT... (22.7x) 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: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Inventory turnover is 65 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 70 days of revenue, i.e. 4.2 M€ to permanently finance. Over 2016-2024, WCR increased by +1644%, 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

4 165 410 €

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

28 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

35 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

65 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

70 j

WCR and payment terms evolution
GROUPEMENT D'ACHAT BIGMAT GABI

Positioning of GROUPEMENT D'ACHAT BIGMAT GABI in its sector

Comparison with sector Centrales d'achat non alimentaires

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of GROUPEMENT D'ACHAT BIGMAT GABI is estimated at 2 302 127 € (range 1 274 016€ - 6 018 820€). With an EBITDA of 304 737€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.32x (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 2024
85 tx
1274k€ 2302k€ 6018k€
2 302 127 € Range: 1 274 016€ - 6 018 820€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
304 737 € × 1.0x
Estimation 299 939 €
164 656€ - 1 329 325€
Revenue Multiple 30%
21 305 353 € × 0.32x
Estimation 6 882 975 €
3 833 595€ - 16 355 783€
Net Income Multiple 20%
317 776 € × 1.4x
Estimation 436 325 €
208 050€ - 2 237 118€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Centrales d'achat non alimentaires)

Compare GROUPEMENT D'ACHAT BIGMAT GABI with other companies in the same sector:

Voir toutes les statistiques du secteur Centrales d'achat non alimentaires

Frequently asked questions about GROUPEMENT D'ACHAT BIGMAT GABI

What is the revenue of GROUPEMENT D'ACHAT BIGMAT GABI ?

The revenue of GROUPEMENT D'ACHAT BIGMAT GABI in 2024 is 21.3 M€.

Is GROUPEMENT D'ACHAT BIGMAT GABI profitable?

Yes, GROUPEMENT D'ACHAT BIGMAT GABI generated a net profit of 318 k€ in 2024.

Where is the headquarters of GROUPEMENT D'ACHAT BIGMAT GABI ?

The headquarters of GROUPEMENT D'ACHAT BIGMAT GABI is located in PARIS (75009), in the department Paris.

Where to find the tax return of GROUPEMENT D'ACHAT BIGMAT GABI ?

The tax return of GROUPEMENT D'ACHAT BIGMAT GABI 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 GROUPEMENT D'ACHAT BIGMAT GABI operate?

GROUPEMENT D'ACHAT BIGMAT GABI operates in the sector Centrales d'achat non alimentaires (NAF code 46.19A). See the 'Sector positioning' section above to compare the company with its competitors.