SAS GBM PATRIMOINE : revenue, balance sheet and financial ratios

SAS GBM PATRIMOINE is a French company founded 14 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in PONTARLIER (25300), this company of category PME shows in 2020 a revenue of 206 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 GBM PATRIMOINE (SIREN 532513330)
Indicator 2020 2019 2018 2016
Revenue 206 003 € 113 769 € 236 487 € 267 480 €
Net income 50 370 € -22 874 € 18 181 € 16 190 €
EBITDA 84 767 € 6 079 € 44 022 € 31 547 €
Net margin 24.5% -20.1% 7.7% 6.1%

Revenue and income statement

In 2020, SAS GBM PATRIMOINE achieves revenue of 206 k€. Revenue is declining over the period 2016-2020 (CAGR: -6.3%). Vs 2019, growth of +81% (114 k€ -> 206 k€). After deducting consumption (0 €), gross margin stands at 206 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 85 k€, representing 41.1% of revenue. Positive scissor effect: EBITDA margin improves by +35.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 50 k€, i.e. 24.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

206 003 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

206 003 €

EBITDA (2020) ?
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

84 767 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

55 451 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

50 370 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

41.1%

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 43%. Debt remains under control: the company retains capacity to raise new debt if needed. 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 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 39.0% 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 (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

42.908%

Financial autonomy (2020) ?
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

32.404%

Cash flow / Revenue (2020) ?
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

38.961%

Repayment capacity (2020) ?
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

0.867

Asset age ratio (2020) ?
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

10.8%

Solvency indicators evolution
SAS GBM PATRIMOINE

Sector positioning

Debt ratio
42.91 2020
2018
2019
2020
Q1: 0.0
Med: 5.56
Q3: 57.97
Average +9 pts over 3 years

In 2020, the debt ratio of SAS GBM PATRIMOINE (42.91) 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
32.4% 2020
2018
2019
2020
Q1: 5.51%
Med: 38.11%
Q3: 73.12%
Average

In 2020, the financial autonomy of SAS GBM PATRIMOINE (32.4%) 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
0.87 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 0.94 years
Average

In 2020, the repayment capacity of SAS GBM PATRIMOINE (0.87) 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 100.87. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2020) ?
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

100.871

Interest coverage (2020) ?
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

0.026

Liquidity indicators evolution
SAS GBM PATRIMOINE

Sector positioning

Liquidity ratio
100.87 2020
2018
2019
2020
Q1: 139.95
Med: 286.59
Q3: 705.54
Average

In 2020, the liquidity ratio of SAS GBM PATRIMOINE (100.87) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.03x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 0.11x
Good +31 pts over 3 years

In 2020, the interest coverage of SAS GBM PATRIMOINE (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 245 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 319 days. Excellent situation: suppliers finance 74 days of the operating cycle (retail model). Overall, WCR represents 181 days of revenue, i.e. 104 k€ to permanently finance.

Operating WCR (2020) ?
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

103 502 €

Customer credit (2020) ?
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

245 j

Supplier credit (2020) ?
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

319 j

Inventory turnover (2020) ?
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 (2020) ?
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

181 j

WCR and payment terms evolution
SAS GBM PATRIMOINE

Positioning of SAS GBM PATRIMOINE in its sector

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

Valuation estimate

Based on 53 transactions of similar company sales in 2020, the value of SAS GBM PATRIMOINE is estimated at 264 773 € (range 145 158€ - 468 384€). With an EBITDA of 84 767€, the sector multiple of 4.6x is applied. The price/revenue ratio is 0.45x (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 2020
53 tx
145k€ 264k€ 468k€
264 773 € Range: 145 158€ - 468 384€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
84 767 € × 4.6x
Estimation 386 487 €
235 926€ - 624 037€
Revenue Multiple 30%
206 003 € × 0.45x
Estimation 93 445 €
41 358€ - 111 616€
Net Income Multiple 20%
50 370 € × 4.3x
Estimation 217 482 €
73 943€ - 614 405€

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 (Conseil pour les affaires et autres conseils de gestion)

Compare SAS GBM PATRIMOINE 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 GBM PATRIMOINE

What is the revenue of SAS GBM PATRIMOINE ?

The revenue of SAS GBM PATRIMOINE in 2020 is 206 k€.

Is SAS GBM PATRIMOINE profitable?

Yes, SAS GBM PATRIMOINE generated a net profit of 50 k€ in 2020.

Where is the headquarters of SAS GBM PATRIMOINE ?

The headquarters of SAS GBM PATRIMOINE is located in PONTARLIER (25300), in the department Doubs.

Where to find the tax return of SAS GBM PATRIMOINE ?

The tax return of SAS GBM PATRIMOINE 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 GBM PATRIMOINE operate?

SAS GBM PATRIMOINE 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.