LA GESTION ADMINISTRATIVE FINANCIERE ET INFORMATIQUE (G A F I) : revenue, balance sheet and financial ratios

LA GESTION ADMINISTRATIVE FINANCIERE ET INFORMATIQUE (G A F I) is a French company founded 29 years ago, specialized in the sector Conseil en systèmes et logiciels informatiques. Based in PARIS (75017), this company of category PME shows in 2017 a revenue of 64 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 - LA GESTION ADMINISTRATIVE FINANCIERE ET INFORMATIQUE (G A F I) (SIREN 410361620)
Indicator 2017 2016 2015
Revenue 64 500 € 94 345 € 398 590 €
Net income 21 757 € 42 954 € 144 142 €
EBITDA -9 072 € 38 171 € 141 506 €
Net margin 33.7% 45.5% 36.2%

Revenue and income statement

In 2017, LA GESTION ADMINISTRATIVE FINANCIERE ET INFORMATIQUE (G A F I) achieves revenue of 64 k€. Revenue is declining over the period 2015-2017 (CAGR: -59.8%). Significant drop of -32% vs 2016. After deducting consumption (0 €), gross margin stands at 64 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 -9 k€, representing -14.1% of revenue. Warning negative scissor effect: despite revenue change (-32%), EBITDA varies by -124%, reducing margin by 54.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 22 k€, i.e. 33.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

64 500 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

64 500 €

EBITDA (2017) ?
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

-9 072 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

129 109 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

21 757 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-14.1%

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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 0%. 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 93%. 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 52.8% 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 (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.428%

Financial autonomy (2017) ?
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

92.527%

Cash flow / Revenue (2017) ?
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

52.764%

Repayment capacity (2017) ?
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

0.102

Asset age ratio (2017) ?
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

95.6%

Solvency indicators evolution
LA GESTION ADMINISTRATIVE FINANCIERE ET INFORMATIQUE (G A F I)

Sector positioning

Debt ratio
0.43 2017
2015
2016
2017
Q1: 0.0
Med: 3.26
Q3: 30.56
Good -47 pts over 3 years

In 2017, the debt ratio of LA GESTION ADMINISTRATIVE... (0.43) 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
92.53% 2017
2015
2016
2017
Q1: 4.81%
Med: 31.03%
Q3: 57.62%
Excellent

In 2017, the financial autonomy of LA GESTION ADMINISTRATIVE... (92.5%) 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
0.1 years 2017
2015
2016
2017
Q1: 0.0 years
Med: 0.0 years
Q3: 0.4 years
Average -19 pts over 3 years

In 2017, the repayment capacity of LA GESTION ADMINISTRATIVE... (0.10) 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 723.90. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

723.904

Interest coverage (2017) ?
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

-2326.367

Liquidity indicators evolution
LA GESTION ADMINISTRATIVE FINANCIERE ET INFORMATIQUE (G A F I)

Sector positioning

Liquidity ratio
723.9 2017
2015
2016
2017
Q1: 140.06
Med: 214.95
Q3: 385.83
Excellent

In 2017, the liquidity ratio of LA GESTION ADMINISTRATIVE... (723.90) 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
-2326.37x 2017
2015
2016
2017
Q1: 0.0x
Med: 0.0x
Q3: 0.6x
Watch -53 pts over 3 years

In 2017, the interest coverage of LA GESTION ADMINISTRATIVE... (-2326.4x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 60 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 392 days. Excellent situation: suppliers finance 332 days of the operating cycle (retail model). WCR is negative (-19 days): operations structurally generate cash. Over 2015-2017, WCR increased by +96%, requiring additional financing.

Operating WCR (2017) ?
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

-3 448 €

Customer credit (2017) ?
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

60 j

Supplier credit (2017) ?
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

392 j

Inventory turnover (2017) ?
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 (2017) ?
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

-19 j

WCR and payment terms evolution
LA GESTION ADMINISTRATIVE FINANCIERE ET INFORMATIQUE (G A F I)

Positioning of LA GESTION ADMINISTRATIVE FINANCIERE ET INFORMATIQUE (G A F I) in its sector

Comparison with sector Conseil en systèmes et logiciels informatiques

Valuation estimate

Based on 215 transactions of similar company sales (all years), the value of LA GESTION ADMINISTRATIVE FINANCIERE ET INFORMATIQUE (G A F I) is estimated at 19 050 € (range 8 879€ - 49 036€). The price/revenue ratio is 0.16x (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.

Estimated enterprise value 2017
215 transactions
8k€ 19k€ 49k€
19 050 € Range: 8 879€ - 49 036€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
64 500 € × 0.16x
Estimation 10 353 €
5 553€ - 18 912€
Net Income Multiple 20%
21 757 € × 1.5x
Estimation 32 097 €
13 870€ - 94 224€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 en systèmes et logiciels informatiques)

Compare LA GESTION ADMINISTRATIVE FINANCIERE ET INFORMATIQUE (G A F I) with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil en systèmes et logiciels informatiques

Frequently asked questions about LA GESTION ADMINISTRATIVE FINANCIERE ET INFORMATIQUE (G A F I)

What is the revenue of LA GESTION ADMINISTRATIVE FINANCIERE ET INFORMATIQUE (G A F I) ?

The revenue of LA GESTION ADMINISTRATIVE FINANCIERE ET INFORMATIQUE (G A F I) in 2017 is 64 k€.

Is LA GESTION ADMINISTRATIVE FINANCIERE ET INFORMATIQUE (G A F I) profitable?

Yes, LA GESTION ADMINISTRATIVE FINANCIERE ET INFORMATIQUE (G A F I) generated a net profit of 22 k€ in 2017.

Where is the headquarters of LA GESTION ADMINISTRATIVE FINANCIERE ET INFORMATIQUE (G A F I) ?

The headquarters of LA GESTION ADMINISTRATIVE FINANCIERE ET INFORMATIQUE (G A F I) is located in PARIS (75017), in the department Paris.

Where to find the tax return of LA GESTION ADMINISTRATIVE FINANCIERE ET INFORMATIQUE (G A F I) ?

The tax return of LA GESTION ADMINISTRATIVE FINANCIERE ET INFORMATIQUE (G A F I) 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 LA GESTION ADMINISTRATIVE FINANCIERE ET INFORMATIQUE (G A F I) operate?

LA GESTION ADMINISTRATIVE FINANCIERE ET INFORMATIQUE (G A F I) operates in the sector Conseil en systèmes et logiciels informatiques (NAF code 62.02A). See the 'Sector positioning' section above to compare the company with its competitors.