RIEKER - GABORIEAU SA : revenue, balance sheet and financial ratios

RIEKER - GABORIEAU SA is a French company founded 69 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in LES LANDES-GENUSSON (85130), this company of category PME shows in 2024 a revenue of 46.5 M€. 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 - RIEKER - GABORIEAU SA (SIREN 545750598)
Indicator 2024 2023 2021 2020 2019 2018 2016
Revenue 46 521 287 € 47 196 662 € 35 560 139 € 32 635 321 € 34 940 025 € 36 195 531 € 34 224 673 €
Net income 625 864 € 506 095 € 391 232 € 96 651 € 478 783 € 419 183 € 392 467 €
EBITDA 1 756 002 € 1 969 248 € 1 633 258 € 892 486 € 1 602 899 € 1 543 137 € 1 757 058 €
Net margin 1.3% 1.1% 1.1% 0.3% 1.4% 1.2% 1.1%

Revenue and income statement

In 2024, RIEKER - GABORIEAU SA achieves revenue of 46.5 M€. Revenue is growing positively over 7 years (CAGR: +3.9%). Slight decline of -1% vs 2023. After deducting consumption (34.0 M€), gross margin stands at 12.5 M€, i.e. a rate of 27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.8 M€, representing 3.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 626 k€, i.e. 1.3% 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

46 521 287 €

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

12 526 714 €

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

1 756 002 €

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

2 067 494 €

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

625 864 €

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

3.8%

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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 32%. The balance between equity and debt is satisfactory. 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 1.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.116%

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

31.981%

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

1.147%

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

0.002

Solvency indicators evolution
RIEKER - GABORIEAU SA

Sector positioning

Debt ratio
0.12 2024
2021
2023
2024
Q1: 0.0
Med: 9.7
Q3: 45.52
Good

In 2024, the debt ratio of RIEKER - GABORIEAU SA (0.12) 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
31.98% 2024
2021
2023
2024
Q1: 5.54%
Med: 31.66%
Q3: 58.73%
Good

In 2024, the financial autonomy of RIEKER - GABORIEAU SA (32.0%) 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
0.0 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.07 years
Good

In 2024, the repayment capacity of RIEKER - GABORIEAU SA (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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 70.1x. Operating income very largely covers interest expenses: high safety margin.

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

0.0

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

70.121

Liquidity indicators evolution
RIEKER - GABORIEAU SA

Sector positioning

Liquidity ratio
0.0 2024
2021
2023
2024
Q1: 113.32
Med: 190.56
Q3: 357.0
Watch

In 2024, the liquidity ratio of RIEKER - GABORIEAU SA (0.00) 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
70.12x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.08x
Excellent

In 2024, the interest coverage of RIEKER - GABORIEAU SA (70.1x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. Favorable situation: supplier credit is longer than customer credit by 11 days. WCR is negative (-3 days): operations structurally generate cash. Notable WCR improvement over the period (-161%), freeing up cash.

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

-410 318 €

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

0 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

11 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

0 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

-3 j

WCR and payment terms evolution
RIEKER - GABORIEAU SA

Positioning of RIEKER - GABORIEAU SA in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of RIEKER - GABORIEAU SA is estimated at 4 841 934 € (range 2 200 248€ - 11 902 646€). With an EBITDA of 1 756 002€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.17x (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
124 transactions
2200k€ 4841k€ 11902k€
4 841 934 € Range: 2 200 248€ - 11 902 646€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
1 756 002 € × 2.4x
Estimation 4 252 629 €
1 748 860€ - 8 799 064€
Revenue Multiple 30%
46 521 287 € × 0.17x
Estimation 8 096 708 €
4 165 559€ - 23 315 652€
Net Income Multiple 20%
625 864 € × 2.3x
Estimation 1 433 036 €
380 753€ - 2 542 096€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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 (Commerce de gros (commerce interentreprises) d'habillement et de chaussures)

Compare RIEKER - GABORIEAU SA with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Frequently asked questions about RIEKER - GABORIEAU SA

What is the revenue of RIEKER - GABORIEAU SA ?

The revenue of RIEKER - GABORIEAU SA in 2024 is 46.5 M€.

Is RIEKER - GABORIEAU SA profitable?

Yes, RIEKER - GABORIEAU SA generated a net profit of 626 k€ in 2024.

Where is the headquarters of RIEKER - GABORIEAU SA ?

The headquarters of RIEKER - GABORIEAU SA is located in LES LANDES-GENUSSON (85130), in the department Vendee.

Where to find the tax return of RIEKER - GABORIEAU SA ?

The tax return of RIEKER - GABORIEAU SA 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 RIEKER - GABORIEAU SA operate?

RIEKER - GABORIEAU SA operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.