SERRE POINT GAZ SERVICE : revenue, balance sheet and financial ratios

SERRE POINT GAZ SERVICE is a French company founded 22 years ago, specialized in the sector Commerces de détail de charbons et combustibles. Based in SAINT-AMBROIX (30500), this company of category PME shows in 2024 a revenue of 1.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - SERRE POINT GAZ SERVICE (SIREN 453815441)
Indicator 2024 2023 2022 2019 2018 2017
Revenue 1 223 309 € N/C N/C N/C N/C 1 111 374 €
Net income 112 824 € 95 698 € 138 828 € -31 164 € -13 708 € -4 849 €
EBITDA 149 231 € N/C N/C N/C N/C 4 705 €
Net margin 9.2% N/C N/C N/C N/C -0.4%

Revenue and income statement

In 2024, SERRE POINT GAZ SERVICE achieves revenue of 1.2 M€. Revenue is growing positively over 6 years (CAGR: +1.4%). After deducting consumption (771 k€), gross margin stands at 452 k€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 149 k€, representing 12.2% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 113 k€, i.e. 9.2% 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

1 223 309 €

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

452 322 €

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

149 231 €

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

143 825 €

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

112 824 €

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

12.2%

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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 46%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

46.392%

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

28.405%

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

9.637%

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

0.548

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

1.3%

Solvency indicators evolution
SERRE POINT GAZ SERVICE

Sector positioning

Debt ratio
46.39 2024
2022
2023
2024
Q1: 6.16
Med: 21.72
Q3: 62.74
Average +21 pts over 3 years

In 2024, the debt ratio of SERRE POINT GAZ SERVICE (46.39) 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
28.41% 2024
2022
2023
2024
Q1: 28.41%
Med: 45.6%
Q3: 59.58%
Average -32 pts over 3 years

In 2024, the financial autonomy of SERRE POINT GAZ SERVICE (28.4%) 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
0.55 years 2024
2024
Q1: 0.0 years
Med: 0.55 years
Q3: 2.01 years
Good

In 2024, the repayment capacity of SERRE POINT GAZ SERVICE (0.55) 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 170.75. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

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

170.751

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

0.092

Liquidity indicators evolution
SERRE POINT GAZ SERVICE

Sector positioning

Liquidity ratio
170.75 2024
2022
2023
2024
Q1: 148.68
Med: 206.0
Q3: 307.91
Average -27 pts over 3 years

In 2024, the liquidity ratio of SERRE POINT GAZ SERVICE (170.75) 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
0.09x 2024
2024
Q1: 0.0x
Med: 1.6x
Q3: 8.57x
Average

In 2024, the interest coverage of SERRE POINT GAZ SERVICE (0.1x) 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: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 88 days. Excellent situation: suppliers finance 58 days of the operating cycle (retail model). Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 45 days of revenue, i.e. 151 k€ to permanently finance. Over 2017-2024, WCR increased by +49%, requiring additional financing.

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

151 433 €

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

30 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

88 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

7 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

45 j

WCR and payment terms evolution
SERRE POINT GAZ SERVICE

Positioning of SERRE POINT GAZ SERVICE in its sector

Comparison with sector Commerces de détail de charbons et combustibles

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of SERRE POINT GAZ SERVICE is estimated at 545 651 € (range 340 609€ - 1 018 230€). With an EBITDA of 149 231€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (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.

Estimated enterprise value 2024
117 transactions
340k€ 545k€ 1018k€
545 651 € Range: 340 609€ - 1 018 230€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
149 231 € × 4.0x
Estimation 592 737 €
408 977€ - 1 117 524€
Revenue Multiple 30%
1 223 309 € × 0.53x
Estimation 647 676 €
367 402€ - 963 073€
Net Income Multiple 20%
112 824 € × 2.4x
Estimation 274 900 €
129 505€ - 852 733€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Commerces de détail de charbons et combustibles)

Compare SERRE POINT GAZ SERVICE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail de charbons et combustibles

Frequently asked questions about SERRE POINT GAZ SERVICE

What is the revenue of SERRE POINT GAZ SERVICE ?

The revenue of SERRE POINT GAZ SERVICE in 2024 is 1.2 M€.

Is SERRE POINT GAZ SERVICE profitable?

Yes, SERRE POINT GAZ SERVICE generated a net profit of 113 k€ in 2024.

Where is the headquarters of SERRE POINT GAZ SERVICE ?

The headquarters of SERRE POINT GAZ SERVICE is located in SAINT-AMBROIX (30500), in the department Gard.

Where to find the tax return of SERRE POINT GAZ SERVICE ?

The tax return of SERRE POINT GAZ SERVICE 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 SERRE POINT GAZ SERVICE operate?

SERRE POINT GAZ SERVICE operates in the sector Commerces de détail de charbons et combustibles (NAF code 47.78B). See the 'Sector positioning' section above to compare the company with its competitors.