LE FIEF DE GAMBERT : revenue, balance sheet and financial ratios

LE FIEF DE GAMBERT is a French company founded 18 years ago, specialized in the sector Autres services de réservation et activités connexes. Based in TAIN-L'HERMITAGE (26600), this company of category PME shows in 2024 a revenue of 807 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 - LE FIEF DE GAMBERT (SIREN 502937071)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 807 048 € 732 036 € 484 883 € 305 681 € 258 065 € 430 579 € 433 818 € 294 604 € 322 223 €
Net income 113 446 € 354 304 € -60 995 € -13 427 € 822 € -811 € 1 953 € -86 567 € -64 113 €
EBITDA -84 545 € -227 981 € -28 617 € 34 406 € 50 461 € 53 793 € 58 382 € -25 167 € 5 402 €
Net margin 14.1% 48.4% -12.6% -4.4% 0.3% -0.2% 0.5% -29.4% -19.9%

Revenue and income statement

In 2024, LE FIEF DE GAMBERT achieves revenue of 807 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.2%. Vs 2023, growth of +10% (732 k€ -> 807 k€). After deducting consumption (209 k€), gross margin stands at 598 k€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -85 k€, representing -10.5% of revenue. Positive scissor effect: EBITDA margin improves by +20.7 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 113 k€, i.e. 14.1% 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

807 048 €

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

598 219 €

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

-84 545 €

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

124 710 €

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

113 446 €

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

-10.5%

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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 79%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory.

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

78.73%

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

36.999%

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

-11.87%

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

-4.111

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

82.7%

Solvency indicators evolution
LE FIEF DE GAMBERT

Sector positioning

Debt ratio
78.73 2024
2022
2023
2024
Q1: 0.0
Med: 3.11
Q3: 35.73
Watch

In 2024, the debt ratio of LE FIEF DE GAMBERT (78.73) 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
37.0% 2024
2022
2023
2024
Q1: 4.92%
Med: 27.97%
Q3: 55.75%
Good +31 pts over 3 years

In 2024, the financial autonomy of LE FIEF DE GAMBERT (37.0%) 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
-4.11 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.56 years
Excellent +6 pts over 3 years

In 2024, the repayment capacity of LE FIEF DE GAMBERT (-4.11) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 112.03. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

112.032

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

-4.35

Liquidity indicators evolution
LE FIEF DE GAMBERT

Sector positioning

Liquidity ratio
112.03 2024
2022
2023
2024
Q1: 116.88
Med: 188.57
Q3: 339.88
Watch +12 pts over 3 years

In 2024, the liquidity ratio of LE FIEF DE GAMBERT (112.03) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-4.35x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.4x
Average

In 2024, the interest coverage of LE FIEF DE GAMBERT (-4.3x) 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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 147 days. Excellent situation: suppliers finance 133 days of the operating cycle (retail model). Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 100 days of revenue, i.e. 224 k€ to permanently finance. Over 2016-2024, WCR increased by +603%, 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

224 020 €

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

14 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

147 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

16 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

100 j

WCR and payment terms evolution
LE FIEF DE GAMBERT

Positioning of LE FIEF DE GAMBERT in its sector

Comparison with sector Autres services de réservation et activités connexes

Valuation estimate

Based on 163 transactions of similar company sales (all years), the value of LE FIEF DE GAMBERT is estimated at 248 404 € (range 123 308€ - 562 158€). The price/revenue ratio is 0.38x (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 2024
163 transactions
123k€ 248k€ 562k€
248 404 € Range: 123 308€ - 562 158€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
807 048 € × 0.38x
Estimation 307 495 €
160 921€ - 452 289€
Net Income Multiple 20%
113 446 € × 1.4x
Estimation 159 770 €
66 890€ - 726 962€
How is this estimate calculated?

This estimate is based on the analysis of 163 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 (Autres services de réservation et activités connexes)

Compare LE FIEF DE GAMBERT with other companies in the same sector:

Voir toutes les statistiques du secteur Autres services de réservation et activités connexes

Frequently asked questions about LE FIEF DE GAMBERT

What is the revenue of LE FIEF DE GAMBERT ?

The revenue of LE FIEF DE GAMBERT in 2024 is 807 k€.

Is LE FIEF DE GAMBERT profitable?

Yes, LE FIEF DE GAMBERT generated a net profit of 113 k€ in 2024.

Where is the headquarters of LE FIEF DE GAMBERT ?

The headquarters of LE FIEF DE GAMBERT is located in TAIN-L'HERMITAGE (26600), in the department Drome.

Where to find the tax return of LE FIEF DE GAMBERT ?

The tax return of LE FIEF DE GAMBERT 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 LE FIEF DE GAMBERT operate?

LE FIEF DE GAMBERT operates in the sector Autres services de réservation et activités connexes (NAF code 79.90Z). See the 'Sector positioning' section above to compare the company with its competitors.