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SARL GEMA : revenue, balance sheet and financial ratios

SARL GEMA is a French company founded 25 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in BAIE-MAHAULT (97122), this company of category PME shows in 2015 a revenue of 5.4 M€. 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

Financial history - SARL GEMA (SIREN 434163077)
Indicator 2024 2023 2021 2020 2019 2018 2017 2015
Revenue N/C N/C N/C N/C N/C N/C N/C 5 401 816 €
Net income 406 220 € 285 682 € 368 353 € 184 159 € 73 004 € 55 750 € 44 730 € 102 489 €
EBITDA N/C N/C N/C N/C N/C N/C N/C 159 953 €
Net margin N/C N/C N/C N/C N/C N/C N/C 1.9%

Revenue and income statement

In 2024, SARL GEMA generates positive net income of 406 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 102 k€ -> 406 k€.

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

406 220 €

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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 79%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.0%

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

79.068%

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

9.3%

Solvency indicators evolution
SARL GEMA

Sector positioning

Debt ratio
0.0 2024
2021
2023
2024
Q1: 0.9
Med: 20.7
Q3: 70.89
Excellent

In 2024, the debt ratio of SARL GEMA (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
79.07% 2024
2021
2023
2024
Q1: 7.19%
Med: 33.38%
Q3: 56.89%
Excellent

In 2024, the financial autonomy of SARL GEMA (79.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 412.65. 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

412.646

Liquidity indicators evolution
SARL GEMA

Sector positioning

Liquidity ratio
412.65 2024
2021
2023
2024
Q1: 141.42
Med: 215.48
Q3: 351.71
Excellent

In 2024, the liquidity ratio of SARL GEMA (412.65) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

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: 151 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 790 days. Excellent situation: suppliers finance 639 days of the operating cycle (retail model).

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

0 €

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

151 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

790 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 and payment terms evolution
SARL GEMA

Positioning of SARL GEMA in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 61 transactions of similar company sales in 2024, the value of SARL GEMA is estimated at 1 941 599 € (range 877 926€ - 3 223 861€). 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 2024
61 tx
877k€ 1941k€ 3223k€
1 941 599 € Range: 877 926€ - 3 223 861€
NAF 5 année 2024

Valuation method used

Net Income Multiple
406 220 € × 4.8x = 1 941 600 €
Range: 877 926€ - 3 223 862€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 détail d'autres équipements du foyer)

Compare SARL GEMA with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about SARL GEMA

What is the revenue of SARL GEMA ?

The revenue of SARL GEMA in 2015 is 5.4 M€.

Is SARL GEMA profitable?

Yes, SARL GEMA generated a net profit of 406 k€ in 2024.

Where is the headquarters of SARL GEMA ?

The headquarters of SARL GEMA is located in BAIE-MAHAULT (97122), in the department Guadeloupe.

Where to find the tax return of SARL GEMA ?

The tax return of SARL GEMA 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 SARL GEMA operate?

SARL GEMA operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.