SIREN : 394715916
SAS G.P.K. is a French company founded 32 years ago, specialized in the sector Commerce de détail de meubles. Based in LIMOGES (87280), this company of category PME shows in 2024 a revenue of 2.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 2 045 883 € | 2 537 031 € | 2 556 014 € | 2 446 053 € | 1 877 700 € | 2 058 960 € | 2 069 256 € | 2 080 231 € | 1 784 198 € | 1 898 985 € |
| Net income | 67 397 € | 155 782 € | 67 229 € | 100 191 € | 70 325 € | 49 245 € | 71 500 € | 58 099 € | 865 € | 41 196 € |
| EBITDA | 89 022 € | 210 457 € | 115 825 € | 119 262 € | 127 815 € | 102 118 € | 147 041 € | 117 542 € | 28 854 € | 120 648 € |
| Net margin | 3.3% | 6.1% | 2.6% | 4.1% | 3.7% | 2.4% | 3.5% | 2.8% | 0.0% | 2.2% |
In 2024, SAS G.P.K. achieves revenue of 2.0 M€. Revenue is growing positively over 10 years (CAGR: +0.8%). Significant drop of -19% vs 2023. After deducting consumption (942 k€), gross margin stands at 1.1 M€, i.e. a rate of 54%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 89 k€, representing 4.4% of revenue. Warning negative scissor effect: despite revenue change (-19%), EBITDA varies by -58%, reducing margin by 3.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 67 k€, i.e. 3.3% of revenue. This profit can be retained or distributed to shareholders.
2 045 883 €
1 103 666 €
89 022 €
72 041 €
67 397 €
4.4%
The debt ratio (= Financial debt / Equity x 100) stands at 58%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
57.588%
17.775%
3.821%
1.448
25.0%
In 2024, the debt ratio of SAS G.P.K. (57.59) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of SAS G.P.K. (17.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of SAS G.P.K. (1.45) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 108.09. 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 3.1x. Financial charges are adequately covered by operations.
108.094
3.077
In 2024, the liquidity ratio of SAS G.P.K. (108.09) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of SAS G.P.K. (3.1x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 27 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 33 days of revenue, i.e. 190 k€ to permanently finance. Notable WCR improvement over the period (-39%), freeing up cash.
189 653 €
29 j
55 j
27 j
33 j
Based on 61 transactions of similar company sales
in 2024,
the value of SAS G.P.K. is estimated at
409 501 €
(range 280 411€ - 611 431€).
With an EBITDA of 89 022€, the sector multiple of 4.7x is applied.
The price/revenue ratio is 0.22x
(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.
Ajustez les pondérations selon votre analyse
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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SAS G.P.K. with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail de meubles
The revenue of SAS G.P.K. in 2024 is 2.0 M€.
Yes, SAS G.P.K. generated a net profit of 67 k€ in 2024.
The headquarters of SAS G.P.K. is located in LIMOGES (87280), in the department Haute-Vienne.
The tax return of SAS G.P.K. 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).
SAS G.P.K. operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.