GS YUASA BATTERY FRANCE SAS : revenue, balance sheet and financial ratios

GS YUASA BATTERY FRANCE SAS is a French company founded 35 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de matériel électrique. Based in SAINT-QUENTIN-FALLAVIER (38070), this company of category PME shows in 2025 a revenue of 69.4 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 - GS YUASA BATTERY FRANCE SAS (SIREN 382079622)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Revenue 69 374 845 € 61 609 613 € 67 546 424 € 58 293 597 € 54 416 083 € 55 131 573 € 14 267 143 € 57 914 821 € 54 519 429 € 46 898 308 € 43 380 582 € 43 587 056 €
Net income 1 268 165 € 1 044 201 € 1 076 332 € 1 270 456 € 1 169 729 € 1 134 945 € 246 822 € 924 537 € 827 354 € 748 102 € 952 076 € 919 768 €
EBITDA 2 026 187 € 1 996 470 € 1 841 095 € 1 983 242 € 1 999 590 € 1 813 539 € 381 790 € 1 569 178 € 1 278 466 € 1 577 155 € 1 554 941 € 1 703 758 €
Net margin 1.8% 1.7% 1.6% 2.2% 2.1% 2.1% 1.7% 1.6% 1.5% 1.6% 2.2% 2.1%

Revenue and income statement

In 2025, GS YUASA BATTERY FRANCE SAS achieves revenue of 69.4 M€. Revenue is growing positively over 12 years (CAGR: +4.3%). Vs 2024, growth of +13% (61.6 M€ -> 69.4 M€). After deducting consumption (53.6 M€), gross margin stands at 15.8 M€, i.e. a rate of 23%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.0 M€, representing 2.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.3 M€, i.e. 1.8% 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

69 374 845 €

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

15 816 766 €

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

2 026 187 €

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

2 008 561 €

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

1 268 165 €

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

2.9%

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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 92%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

91.897%

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

35.146%

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

2.261%

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

6.615

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

29.0%

Solvency indicators evolution
GS YUASA BATTERY FRANCE SAS

Sector positioning

Debt ratio
91.9 2025
2023
2024
2025
Q1: 0.84
Med: 10.11
Q3: 39.79
Watch

In 2025, the debt ratio of GS YUASA BATTERY FRANCE SAS (91.90) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
35.15% 2025
2023
2024
2025
Q1: 29.93%
Med: 50.37%
Q3: 68.8%
Average

In 2025, the financial autonomy of GS YUASA BATTERY FRANCE SAS (35.1%) 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
6.62 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.12 years
Q3: 1.72 years
Watch

In 2025, the repayment capacity of GS YUASA BATTERY FRANCE SAS (6.62) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 292.00. 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 26.1x. Operating income very largely covers interest expenses: high safety margin.

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

291.995

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

26.078

Liquidity indicators evolution
GS YUASA BATTERY FRANCE SAS

Sector positioning

Liquidity ratio
292.0 2025
2023
2024
2025
Q1: 167.22
Med: 247.97
Q3: 389.14
Good -17 pts over 3 years

In 2025, the liquidity ratio of GS YUASA BATTERY FRANCE SAS (292.00) 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
26.08x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.82x
Q3: 5.24x
Excellent

In 2025, the interest coverage of GS YUASA BATTERY FRANCE SAS (26.1x) 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: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. The company must finance 20 days of gap between collections and payments. Inventory turnover is 91 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 145 days of revenue, i.e. 28.0 M€ to permanently finance. Over 2014-2025, WCR increased by +55%, requiring additional financing.

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

27 989 975 €

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

57 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

37 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

91 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

145 j

WCR and payment terms evolution
GS YUASA BATTERY FRANCE SAS

Positioning of GS YUASA BATTERY FRANCE SAS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de matériel électrique

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (33 transactions). This range of 1 585 739€ to 13 044 575€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
1585k€ 2375k€ 13044k€
2 375 256 € Range: 1 585 739€ - 13 044 575€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 33 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 gros (commerce interentreprises) de matériel électrique)

Compare GS YUASA BATTERY FRANCE SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de matériel électrique

Frequently asked questions about GS YUASA BATTERY FRANCE SAS

What is the revenue of GS YUASA BATTERY FRANCE SAS ?

The revenue of GS YUASA BATTERY FRANCE SAS in 2025 is 69.4 M€.

Is GS YUASA BATTERY FRANCE SAS profitable?

Yes, GS YUASA BATTERY FRANCE SAS generated a net profit of 1.3 M€ in 2025.

Where is the headquarters of GS YUASA BATTERY FRANCE SAS ?

The headquarters of GS YUASA BATTERY FRANCE SAS is located in SAINT-QUENTIN-FALLAVIER (38070), in the department Isere.

Where to find the tax return of GS YUASA BATTERY FRANCE SAS ?

The tax return of GS YUASA BATTERY FRANCE SAS 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 GS YUASA BATTERY FRANCE SAS operate?

GS YUASA BATTERY FRANCE SAS operates in the sector Commerce de gros (commerce interentreprises) de matériel électrique (NAF code 46.69A). See the 'Sector positioning' section above to compare the company with its competitors.