S.A.R.L. G.M.S. - L.I.A. : revenue, balance sheet and financial ratios

S.A.R.L. G.M.S. - L.I.A. is a French company founded 12 years ago, specialized in the sector Autres activités de nettoyage des bâtiments et nettoyage industriel. Based in TOULOUSE (31400), this company of category PME shows in 2021 a revenue of 157 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 - S.A.R.L. G.M.S. - L.I.A. (SIREN 799673298)
Indicator 2021 2020 2019 2018 2017
Revenue 156 684 € 126 902 € 119 774 € 118 768 € 124 577 €
Net income 10 602 € 8 719 € 14 739 € 27 059 € 23 819 €
EBITDA 10 663 € 8 719 € 14 739 € 27 059 € 23 819 €
Net margin 6.8% 6.9% 12.3% 22.8% 19.1%

Revenue and income statement

In 2021, S.A.R.L. G.M.S. - L.I.A. achieves revenue of 157 k€. Over the period 2017-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +5.9%. Vs 2020, growth of +23% (127 k€ -> 157 k€). After deducting consumption (50 k€), gross margin stands at 107 k€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11 k€, representing 6.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11 k€, i.e. 6.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

156 684 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

106 941 €

EBITDA (2021) ?
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

10 663 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

8 989 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

10 602 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.8%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 1%. 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 7.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.266%

Financial autonomy (2021) ?
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

0.993%

Cash flow / Revenue (2021) ?
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

7.839%

Repayment capacity (2021) ?
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

0.004

Asset age ratio (2021) ?
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

77.7%

Solvency indicators evolution
S.A.R.L. G.M.S. - L.I.A.

Sector positioning

Debt ratio
1.27 2021
2019
2020
2021
Q1: 0.12
Med: 18.59
Q3: 76.53
Good

In 2021, the debt ratio of S.A.R.L. G.M.S. - L.I.A. (1.27) 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
0.99% 2021
2019
2020
2021
Q1: 7.96%
Med: 29.41%
Q3: 49.61%
Watch

In 2021, the financial autonomy of S.A.R.L. G.M.S. - L.I.A. (1.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.0 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.01 years
Q3: 1.31 years
Good -13 pts over 3 years

In 2021, the repayment capacity of S.A.R.L. G.M.S. - L.I.A. (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 440.56. 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 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2021) ?
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

440.556

Interest coverage (2021) ?
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

1.941

Liquidity indicators evolution
S.A.R.L. G.M.S. - L.I.A.

Sector positioning

Liquidity ratio
440.56 2021
2019
2020
2021
Q1: 126.24
Med: 180.34
Q3: 264.85
Excellent -10 pts over 3 years

In 2021, the liquidity ratio of S.A.R.L. G.M.S. - L.I.A. (440.56) 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.

Interest coverage
1.94x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.16x
Excellent +50 pts over 3 years

In 2021, the interest coverage of S.A.R.L. G.M.S. - L.I.A. (1.9x) 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: 59 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. The gap of 34 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 80 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 105 days of revenue, i.e. 46 k€ to permanently finance. Notable WCR improvement over the period (-48%), freeing up cash.

Operating WCR (2021) ?
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

45 669 €

Customer credit (2021) ?
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

59 j

Supplier credit (2021) ?
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

25 j

Inventory turnover (2021) ?
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

80 j

WCR in days of revenue (2021) ?
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

105 j

WCR and payment terms evolution
S.A.R.L. G.M.S. - L.I.A.

Positioning of S.A.R.L. G.M.S. - L.I.A. in its sector

Comparison with sector Autres activités de nettoyage des bâtiments et nettoyage industriel

Valuation estimate

Based on 53 transactions of similar company sales (all years), the value of S.A.R.L. G.M.S. - L.I.A. is estimated at 37 269 € (range 15 157€ - 62 798€). With an EBITDA of 10 663€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.35x (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.

Estimated enterprise value 2021
53 tx
15k€ 37k€ 62k€
37 269 € Range: 15 157€ - 62 798€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
10 663 € × 2.6x
Estimation 27 245 €
10 993€ - 41 883€
Revenue Multiple 30%
156 684 € × 0.35x
Estimation 55 224 €
22 937€ - 94 907€
Net Income Multiple 20%
10 602 € × 3.3x
Estimation 35 398 €
13 900€ - 66 926€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 53 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 (Autres activités de nettoyage des bâtiments et nettoyage industriel)

Compare S.A.R.L. G.M.S. - L.I.A. with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités de nettoyage des bâtiments et nettoyage industriel

Frequently asked questions about S.A.R.L. G.M.S. - L.I.A.

What is the revenue of S.A.R.L. G.M.S. - L.I.A. ?

The revenue of S.A.R.L. G.M.S. - L.I.A. in 2021 is 157 k€.

Is S.A.R.L. G.M.S. - L.I.A. profitable?

Yes, S.A.R.L. G.M.S. - L.I.A. generated a net profit of 11 k€ in 2021.

Where is the headquarters of S.A.R.L. G.M.S. - L.I.A. ?

The headquarters of S.A.R.L. G.M.S. - L.I.A. is located in TOULOUSE (31400), in the department Haute-Garonne.

Where to find the tax return of S.A.R.L. G.M.S. - L.I.A. ?

The tax return of S.A.R.L. G.M.S. - L.I.A. 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 S.A.R.L. G.M.S. - L.I.A. operate?

S.A.R.L. G.M.S. - L.I.A. operates in the sector Autres activités de nettoyage des bâtiments et nettoyage industriel (NAF code 81.22Z). See the 'Sector positioning' section above to compare the company with its competitors.