LES MOULINS DE SAINTE GEMME : revenue, balance sheet and financial ratios

LES MOULINS DE SAINTE GEMME is a French company founded 25 years ago, specialized in the sector Organisation de foires, salons professionnels et congrès. Based in SAINTE-GEMME-MORONVAL (28500), this company of category PME shows in 2023 a revenue of 204 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 - LES MOULINS DE SAINTE GEMME (SIREN 437959828)
Indicator 2023 2022 2021 2020 2019
Revenue 204 000 € 174 000 € 50 000 € 9 000 € 59 250 €
Net income 225 010 € -32 500 € -106 841 € -183 341 € -152 194 €
EBITDA 169 758 € 133 916 € 19 297 € -16 396 € 41 530 €
Net margin 110.3% -18.7% -213.7% -2037.1% -256.9%

Revenue and income statement

In 2023, LES MOULINS DE SAINTE GEMME achieves revenue of 204 k€. Over the period 2019-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +36.2%. Vs 2022, growth of +17% (174 k€ -> 204 k€). After deducting consumption (0 €), gross margin stands at 204 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 170 k€, representing 83.2% of revenue. Positive scissor effect: EBITDA margin improves by +6.3 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 225 k€, i.e. 110.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

204 000 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

204 000 €

EBITDA (2023) ?
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

169 758 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-17 455 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

225 010 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

83.2%

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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 87%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 51%. 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 3.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 202.1% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

86.925%

Financial autonomy (2023) ?
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

51.395%

Cash flow / Revenue (2023) ?
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

202.071%

Repayment capacity (2023) ?
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

3.529

Asset age ratio (2023) ?
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

54.1%

Solvency indicators evolution
LES MOULINS DE SAINTE GEMME

Sector positioning

Debt ratio
86.92 2023
2021
2022
2023
Q1: 0.0
Med: 9.47
Q3: 58.17
Average

In 2023, the debt ratio of LES MOULINS DE SAINTE GEMME (86.92) 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
51.4% 2023
2021
2022
2023
Q1: 3.23%
Med: 27.54%
Q3: 53.65%
Good +8 pts over 3 years

In 2023, the financial autonomy of LES MOULINS DE SAINTE GEMME (51.4%) 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
3.53 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.12 years
Average

In 2023, the repayment capacity of LES MOULINS DE SAINTE GEMME (3.53) 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 126.22. 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 15.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

126.219

Interest coverage (2023) ?
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

15.134

Liquidity indicators evolution
LES MOULINS DE SAINTE GEMME

Sector positioning

Liquidity ratio
126.22 2023
2021
2022
2023
Q1: 127.58
Med: 205.26
Q3: 416.19
Watch -48 pts over 3 years

In 2023, the liquidity ratio of LES MOULINS DE SAINTE GEMME (126.22) 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
15.13x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.23x
Excellent

In 2023, the interest coverage of LES MOULINS DE SAINTE GEMME (15.1x) 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: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 303 days. Excellent situation: suppliers finance 287 days of the operating cycle (retail model). WCR is negative (-121 days): operations structurally generate cash. Notable WCR improvement over the period (-110%), freeing up cash.

Operating WCR (2023) ?
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

-68 846 €

Customer credit (2023) ?
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

16 j

Supplier credit (2023) ?
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

303 j

Inventory turnover (2023) ?
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 (2023) ?
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

-121 j

WCR and payment terms evolution
LES MOULINS DE SAINTE GEMME

Positioning of LES MOULINS DE SAINTE GEMME in its sector

Comparison with sector Organisation de foires, salons professionnels et congrès

Valuation estimate

Based on 63 transactions of similar company sales (all years), the value of LES MOULINS DE SAINTE GEMME is estimated at 253 914 € (range 129 385€ - 876 187€). With an EBITDA of 169 758€, the sector multiple of 1.6x 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
63 tx
129k€ 253k€ 876k€
253 914 € Range: 129 385€ - 876 187€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
169 758 € × 1.6x
Estimation 265 171 €
125 818€ - 1 049 566€
Revenue Multiple 30%
204 000 € × 0.68x
Estimation 138 801 €
52 908€ - 258 046€
Net Income Multiple 20%
225 010 € × 1.8x
Estimation 398 443 €
253 022€ - 1 369 953€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 (Organisation de foires, salons professionnels et congrès)

Compare LES MOULINS DE SAINTE GEMME with other companies in the same sector:

Voir toutes les statistiques du secteur Organisation de foires, salons professionnels et congrès

Frequently asked questions about LES MOULINS DE SAINTE GEMME

What is the revenue of LES MOULINS DE SAINTE GEMME ?

The revenue of LES MOULINS DE SAINTE GEMME in 2023 is 204 k€.

Is LES MOULINS DE SAINTE GEMME profitable?

Yes, LES MOULINS DE SAINTE GEMME generated a net profit of 225 k€ in 2023.

Where is the headquarters of LES MOULINS DE SAINTE GEMME ?

The headquarters of LES MOULINS DE SAINTE GEMME is located in SAINTE-GEMME-MORONVAL (28500), in the department Eure-et-Loir.

Where to find the tax return of LES MOULINS DE SAINTE GEMME ?

The tax return of LES MOULINS DE SAINTE GEMME 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 LES MOULINS DE SAINTE GEMME operate?

LES MOULINS DE SAINTE GEMME operates in the sector Organisation de foires, salons professionnels et congrès (NAF code 82.30Z). See the 'Sector positioning' section above to compare the company with its competitors.