SAS GABRIELLE ROLLAND : revenue, balance sheet and financial ratios

SAS GABRIELLE ROLLAND is a French company founded 12 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in TOULOUSE (31000), this company of category PME shows in 2024 a revenue of 409 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

Financial history - SAS GABRIELLE ROLLAND (SIREN 801753302)
Indicator 2024 2021 2020 2019 2018
Revenue 408 862 € 317 017 € 172 693 € 187 377 € 161 961 €
Net income 57 378 € 115 368 € 79 683 € 74 956 € 62 287 €
EBITDA 78 600 € 155 450 € 108 580 € 99 798 € 82 486 €
Net margin 14.0% 36.4% 46.1% 40.0% 38.5%

Revenue and income statement

In 2024, SAS GABRIELLE ROLLAND achieves revenue of 409 k€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +16.7%. Vs 2021, growth of +29% (317 k€ -> 409 k€). After deducting consumption (0 €), gross margin stands at 409 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 79 k€, representing 19.2% of revenue. Warning negative scissor effect: despite revenue change (+29%), EBITDA varies by -49%, reducing margin by 29.8 pts. This reflects costs rising faster than 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 57 k€, i.e. 14.0% 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

408 862 €

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

408 862 €

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

78 600 €

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

71 092 €

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

57 378 €

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

19.2%

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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. 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 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.9% 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 (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

30.526%

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

51.093%

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

15.869%

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

1.586

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

44.0%

Solvency indicators evolution
SAS GABRIELLE ROLLAND

Sector positioning

Debt ratio
30.53 2024
2020
2021
2024
Q1: 0.0
Med: 4.0
Q3: 41.75
Average +27 pts over 3 years

In 2024, the debt ratio of SAS GABRIELLE ROLLAND (30.53) 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
51.09% 2024
2020
2021
2024
Q1: 4.27%
Med: 38.89%
Q3: 76.46%
Good -14 pts over 3 years

In 2024, the financial autonomy of SAS GABRIELLE ROLLAND (51.1%) 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
1.59 years 2024
2020
2021
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Average +24 pts over 3 years

In 2024, the repayment capacity of SAS GABRIELLE ROLLAND (1.59) 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 328.28. 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

328.279

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

0.0

Liquidity indicators evolution
SAS GABRIELLE ROLLAND

Sector positioning

Liquidity ratio
328.28 2024
2020
2021
2024
Q1: 138.89
Med: 313.79
Q3: 966.61
Good +15 pts over 3 years

In 2024, the liquidity ratio of SAS GABRIELLE ROLLAND (328.28) 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.

Interest coverage
0.0x 2024
2020
2021
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.27x
Average

In 2024, the interest coverage of SAS GABRIELLE ROLLAND (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 58 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 129 days. Excellent situation: suppliers finance 71 days of the operating cycle (retail model). Overall, WCR represents 30 days of revenue, i.e. 35 k€ to permanently finance. Notable WCR improvement over the period (-41%), 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

34 606 €

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

58 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

129 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

30 j

WCR and payment terms evolution
SAS GABRIELLE ROLLAND

Positioning of SAS GABRIELLE ROLLAND in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of SAS GABRIELLE ROLLAND is estimated at 327 646 € (range 110 314€ - 556 250€). With an EBITDA of 78 600€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (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 2024
69 tx
110k€ 327k€ 556k€
327 646 € Range: 110 314€ - 556 250€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
78 600 € × 4.3x
Estimation 334 705 €
66 544€ - 535 872€
Revenue Multiple 30%
408 862 € × 0.66x
Estimation 269 399 €
156 782€ - 297 890€
Net Income Multiple 20%
57 378 € × 6.9x
Estimation 397 372 €
150 039€ - 994 734€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare SAS GABRIELLE ROLLAND with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about SAS GABRIELLE ROLLAND

What is the revenue of SAS GABRIELLE ROLLAND ?

The revenue of SAS GABRIELLE ROLLAND in 2024 is 409 k€.

Is SAS GABRIELLE ROLLAND profitable?

Yes, SAS GABRIELLE ROLLAND generated a net profit of 57 k€ in 2024.

Where is the headquarters of SAS GABRIELLE ROLLAND ?

The headquarters of SAS GABRIELLE ROLLAND is located in TOULOUSE (31000), in the department Haute-Garonne.

Where to find the tax return of SAS GABRIELLE ROLLAND ?

The tax return of SAS GABRIELLE ROLLAND 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 SAS GABRIELLE ROLLAND operate?

SAS GABRIELLE ROLLAND operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.