LE SAINT GABRIEL : revenue, balance sheet and financial ratios

LE SAINT GABRIEL is a French company founded 11 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in PALAVAS-LES-FLOTS (34250), this company of category PME shows in 2022 a revenue of 24 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LE SAINT GABRIEL (SIREN 804420289)
Indicator 2022 2021
Revenue 24 000 € 22 000 €
Net income 8 074 € 5 268 €
EBITDA 18 061 € 15 258 €
Net margin 33.6% 23.9%

Revenue and income statement

In 2022, LE SAINT GABRIEL achieves revenue of 24 k€. Vs 2021: +9%. After deducting consumption (0 €), gross margin stands at 24 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 18 k€, representing 75.3% of revenue. Positive scissor effect: EBITDA margin improves by +5.9 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8 k€, i.e. 33.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

24 000 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

24 000 €

EBITDA (2022) ?
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

18 061 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

13 211 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

8 074 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

75.3%

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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 552%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 62.8% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

551.823%

Financial autonomy (2022) ?
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

14.999%

Cash flow / Revenue (2022) ?
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

62.808%

Repayment capacity (2022) ?
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

8.276

Asset age ratio (2022) ?
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

71.3%

Solvency indicators evolution
LE SAINT GABRIEL

Sector positioning

Debt ratio
551.82 2022
2021
2022
Q1: -73.35
Med: 11.45
Q3: 181.22
Average

In 2022, the debt ratio of LE SAINT GABRIEL (551.82) 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
15.0% 2022
2021
2022
Q1: 1.96%
Med: 38.52%
Q3: 82.92%
Average

In 2022, the financial autonomy of LE SAINT GABRIEL (15.0%) 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
8.28 years 2022
2021
2022
Q1: -0.01 years
Med: 0.67 years
Q3: 10.4 years
Average -6 pts over 2 years

In 2022, the repayment capacity of LE SAINT GABRIEL (8.28) 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 238.75. 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 20.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

238.747

Interest coverage (2022) ?
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

20.553

Liquidity indicators evolution
LE SAINT GABRIEL

Sector positioning

Liquidity ratio
238.75 2022
2021
2022
Q1: 88.16
Med: 270.18
Q3: 1094.81
Average

In 2022, the liquidity ratio of LE SAINT GABRIEL (238.75) 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
20.55x 2022
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 13.79x
Excellent

In 2022, the interest coverage of LE SAINT GABRIEL (20.6x) 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. WCR is negative (-45 days): operations structurally generate cash.

Operating WCR (2022) ?
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

-3 010 €

Customer credit (2022) ?
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

0 j

Supplier credit (2022) ?
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

0 j

Inventory turnover (2022) ?
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 (2022) ?
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

-45 j

WCR and payment terms evolution
LE SAINT GABRIEL

Positioning of LE SAINT GABRIEL in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 241 transactions of similar company sales in 2022, the value of LE SAINT GABRIEL is estimated at 40 844 € (range 16 726€ - 93 813€). With an EBITDA of 18 061€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.68x (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.

Estimated enterprise value 2022
241 transactions
16k€ 40k€ 93k€
40 844 € Range: 16 726€ - 93 813€
NAF 5 année 2022

Valuation detail by method

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EBITDA Multiple 50%
18 061 € × 3.3x
Estimation 59 068 €
24 187€ - 131 380€
Revenue Multiple 30%
24 000 € × 0.68x
Estimation 16 204 €
7 331€ - 46 183€
Net Income Multiple 20%
8 074 € × 4.0x
Estimation 32 247 €
12 166€ - 71 343€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 241 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 (Location de terrains et d'autres biens immobiliers)

Compare LE SAINT GABRIEL with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about LE SAINT GABRIEL

What is the revenue of LE SAINT GABRIEL ?

The revenue of LE SAINT GABRIEL in 2022 is 24 k€.

Is LE SAINT GABRIEL profitable?

Yes, LE SAINT GABRIEL generated a net profit of 8 k€ in 2022.

Where is the headquarters of LE SAINT GABRIEL ?

The headquarters of LE SAINT GABRIEL is located in PALAVAS-LES-FLOTS (34250), in the department Herault.

Where to find the tax return of LE SAINT GABRIEL ?

The tax return of LE SAINT GABRIEL 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 SAINT GABRIEL operate?

LE SAINT GABRIEL operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.