SAS GAYET IMPORT : revenue, balance sheet and financial ratios

SAS GAYET IMPORT is a French company founded 27 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in GAILLAC (81600), this company of category PME shows in 2022 a revenue of 2.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SAS GAYET IMPORT (SIREN 421681594)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 2 487 924 € N/C 2 457 592 € 2 857 848 € N/C 2 608 753 € 4 381 798 €
Net income 25 772 € 20 175 € 49 835 € 48 503 € -36 617 € -224 044 € 111 511 € 197 410 €
EBITDA N/C 28 523 € N/C 40 039 € 9 157 € N/C 41 077 € 317 379 €
Net margin N/C 0.8% N/C 2.0% -1.3% N/C 4.3% 4.5%

Revenue and income statement

In 2023, SAS GAYET IMPORT generates positive net income of 26 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 197 k€ -> 26 k€.

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

25 772 €

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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 100%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory.

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

99.569%

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

36.111%

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

19.5%

Solvency indicators evolution
SAS GAYET IMPORT

Sector positioning

Debt ratio
99.57 2023
2021
2022
2023
Q1: 5.17
Med: 28.2
Q3: 82.05
Average

In 2023, the debt ratio of SAS GAYET IMPORT (99.57) 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
36.11% 2023
2021
2022
2023
Q1: 19.22%
Med: 41.81%
Q3: 60.16%
Average

In 2023, the financial autonomy of SAS GAYET IMPORT (36.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
47.0 years 2022
2022
Q1: 0.0 years
Med: 0.88 years
Q3: 3.06 years
Watch

In 2022, the repayment capacity of SAS GAYET IMPORT (47.00) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 311.69. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

311.686

Liquidity indicators evolution
SAS GAYET IMPORT

Sector positioning

Liquidity ratio
311.69 2023
2021
2022
2023
Q1: 141.2
Med: 208.62
Q3: 306.07
Excellent

In 2023, the liquidity ratio of SAS GAYET IMPORT (311.69) 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
0.0x 2022
2022
Q1: 0.0x
Med: 0.82x
Q3: 3.72x
Average

In 2022, the interest coverage of SAS GAYET IMPORT (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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 782 days. Excellent situation: suppliers finance 769 days of the operating cycle (retail model).

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

0 €

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

13 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

782 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 and payment terms evolution
SAS GAYET IMPORT

Positioning of SAS GAYET IMPORT in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 139 transactions of similar company sales in 2023, the value of SAS GAYET IMPORT is estimated at 140 583 € (range 60 420€ - 298 980€). 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 2023
139 transactions
60k€ 140k€ 298k€
140 583 € Range: 60 420€ - 298 980€
NAF 5 année 2023

Valuation method used

Net Income Multiple
25 772 € × 5.5x = 140 583 €
Range: 60 421€ - 298 980€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 139 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 (Entretien et réparation de véhicules automobiles légers)

Compare SAS GAYET IMPORT with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about SAS GAYET IMPORT

What is the revenue of SAS GAYET IMPORT ?

The revenue of SAS GAYET IMPORT in 2022 is 2.5 M€.

Is SAS GAYET IMPORT profitable?

Yes, SAS GAYET IMPORT generated a net profit of 26 k€ in 2023.

Where is the headquarters of SAS GAYET IMPORT ?

The headquarters of SAS GAYET IMPORT is located in GAILLAC (81600), in the department Tarn.

Where to find the tax return of SAS GAYET IMPORT ?

The tax return of SAS GAYET IMPORT 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 GAYET IMPORT operate?

SAS GAYET IMPORT operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.