SOCIETE PUBLIQUE LOCALE GAMA : revenue, balance sheet and financial ratios

SOCIETE PUBLIQUE LOCALE GAMA is a French company founded 12 years ago, specialized in the sector Ingénierie, études techniques. Based in ANGOULEME (16000), this company of category ETI shows in 2023 a revenue of 836 k€. 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 - SOCIETE PUBLIQUE LOCALE GAMA (SIREN 798120671)
Indicator 2023 2022 2020 2019 2017 2016
Revenue 836 010 € 1 066 023 € 857 338 € 865 735 € 739 004 € 603 187 €
Net income 8 916 € 6 427 € 108 399 € 82 363 € 96 208 € -288 861 €
EBITDA 25 334 € -39 352 € 133 865 € 99 121 € 78 002 € -47 224 €
Net margin 1.1% 0.6% 12.6% 9.5% 13.0% -47.9%

Revenue and income statement

In 2023, SOCIETE PUBLIQUE LOCALE GAMA achieves revenue of 836 k€. Revenue is growing positively over 6 years (CAGR: +4.8%). Significant drop of -22% vs 2022. After deducting consumption (0 €), gross margin stands at 836 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 25 k€, representing 3.0% of revenue. Positive scissor effect: EBITDA margin improves by +6.7 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 1.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

836 010 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

836 010 €

EBITDA (2023) ?
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

25 334 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

9 744 €

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

8 916 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.0%

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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 19%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 40%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

18.804%

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

39.928%

Cash flow / Revenue (2023) ?
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

2.925%

Repayment capacity (2023) ?
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

8.784

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

20.2%

Solvency indicators evolution
SOCIETE PUBLIQUE LOCALE GAMA

Sector positioning

Debt ratio
18.8 2023
2020
2022
2023
Q1: 0.0
Med: 9.45
Q3: 51.26
Average -13 pts over 3 years

In 2023, the debt ratio of SOCIETE PUBLIQUE LOCALE GAMA (18.80) 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
39.93% 2023
2020
2022
2023
Q1: 11.11%
Med: 37.17%
Q3: 60.82%
Good +28 pts over 3 years

In 2023, the financial autonomy of SOCIETE PUBLIQUE LOCALE GAMA (39.9%) 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
8.78 years 2023
2020
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.07 years
Average

In 2023, the repayment capacity of SOCIETE PUBLIQUE LOCALE GAMA (8.78) 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 198.35. 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

198.35

Interest coverage (2023) ?
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
SOCIETE PUBLIQUE LOCALE GAMA

Sector positioning

Liquidity ratio
198.35 2023
2020
2022
2023
Q1: 150.48
Med: 232.34
Q3: 397.33
Average +16 pts over 3 years

In 2023, the liquidity ratio of SOCIETE PUBLIQUE LOCALE GAMA (198.35) 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
0.0x 2023
2020
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.86x
Average -50 pts over 3 years

In 2023, the interest coverage of SOCIETE PUBLIQUE LOCALE GAMA (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: 219 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 539 days. Excellent situation: suppliers finance 320 days of the operating cycle (retail model). Inventory turnover is 314 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 102 days of revenue, i.e. 236 k€ to permanently finance. Over 2016-2023, WCR increased by +113%, requiring additional financing.

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

235 964 €

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

219 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

539 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

314 j

WCR in days of revenue (2023) ?
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

102 j

WCR and payment terms evolution
SOCIETE PUBLIQUE LOCALE GAMA

Positioning of SOCIETE PUBLIQUE LOCALE GAMA in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 53 217€ to 158 749€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
53k€ 99k€ 158k€
99 119 € Range: 53 217€ - 158 749€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 47 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 (Ingénierie, études techniques)

Compare SOCIETE PUBLIQUE LOCALE GAMA with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about SOCIETE PUBLIQUE LOCALE GAMA

What is the revenue of SOCIETE PUBLIQUE LOCALE GAMA ?

The revenue of SOCIETE PUBLIQUE LOCALE GAMA in 2023 is 836 k€.

Is SOCIETE PUBLIQUE LOCALE GAMA profitable?

Yes, SOCIETE PUBLIQUE LOCALE GAMA generated a net profit of 9 k€ in 2023.

Where is the headquarters of SOCIETE PUBLIQUE LOCALE GAMA ?

The headquarters of SOCIETE PUBLIQUE LOCALE GAMA is located in ANGOULEME (16000), in the department Charente.

Where to find the tax return of SOCIETE PUBLIQUE LOCALE GAMA ?

The tax return of SOCIETE PUBLIQUE LOCALE GAMA 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 SOCIETE PUBLIQUE LOCALE GAMA operate?

SOCIETE PUBLIQUE LOCALE GAMA operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.