SIREN : 776353138
LES FRERES GAY is a French company founded 33 years ago, specialized in the sector Gestion de fonds. Based in SAINT-CHAMOND (42400), this company of category PME shows in 2024 a revenue of 70 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-18
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 69 577 € | 69 031 € | 64 674 € | 61 246 € | 65 277 € | 68 944 € | 67 933 € | 67 637 € | 66 823 € |
| Net income | 37 031 € | 35 583 € | 20 402 € | 21 905 € | 4 224 € | -18 517 € | 2 224 € | -2 073 € | -5 113 € |
| EBITDA | 55 371 € | 53 769 € | 52 764 € | 50 947 € | 48 170 € | 30 514 € | 50 865 € | 48 525 € | 45 967 € |
| Net margin | 53.2% | 51.5% | 31.5% | 35.8% | 6.5% | -26.9% | 3.3% | -3.1% | -7.7% |
In 2024, LES FRERES GAY achieves revenue of 70 k€. Revenue is growing positively over 9 years (CAGR: +0.5%). Vs 2023: +1%. After deducting consumption (0 €), gross margin stands at 70 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 55 k€, representing 79.6% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 37 k€, i.e. 53.2% of revenue. This profit can be retained or distributed to shareholders.
69 577 €
69 577 €
55 371 €
37 650 €
37 031 €
79.6%
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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 78.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.14%
0.139%
78.691%
0.001
35.7%
In 2024, the debt ratio of LES FRERES GAY (0.14) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of LES FRERES GAY (0.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of LES FRERES GAY (0.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 1767.44. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.
1767.441
0.479
In 2024, the liquidity ratio of LES FRERES GAY (1767.44) 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.
In 2024, the interest coverage of LES FRERES GAY (0.5x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 67 days. Excellent situation: suppliers finance 67 days of the operating cycle (retail model). WCR is negative (-27 days): operations structurally generate cash. Notable WCR improvement over the period (-173%), freeing up cash.
-5 209 €
0 j
67 j
0 j
-27 j
Based on 62 transactions of similar company sales
in 2024,
the value of LES FRERES GAY is estimated at
193 922 €
(range 60 142€ - 425 157€).
With an EBITDA of 55 371€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.30x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 62 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LES FRERES GAY with other companies in the same sector:
The revenue of LES FRERES GAY in 2024 is 70 k€.
Yes, LES FRERES GAY generated a net profit of 37 k€ in 2024.
The headquarters of LES FRERES GAY is located in SAINT-CHAMOND (42400), in the department Loire.
The tax return of LES FRERES GAY 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).
LES FRERES GAY operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.