VERRERIE GAMBIER : revenue, balance sheet and financial ratios

VERRERIE GAMBIER is a French company founded 36 years ago, specialized in the sector Fabrication et façonnage d'autres articles en verre, y compris verre technique. Based in MOUANS-SARTOUX (06370), this company of category PME shows in 2021 a revenue of 72 k€. 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 - VERRERIE GAMBIER (SIREN 353389646)
Indicator 2021 2020 2019
Revenue 72 100 € 67 479 € 81 885 €
Net income 8 596 € 1 670 € -11 332 €
EBITDA 12 924 € 6 267 € 3 358 €
Net margin 11.9% 2.5% -13.8%

Revenue and income statement

In 2021, VERRERIE GAMBIER achieves revenue of 72 k€. Revenue is declining over the period 2019-2021 (CAGR: -6.2%). Vs 2020: +7%. After deducting consumption (9 k€), gross margin stands at 63 k€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 17.9% of revenue. Positive scissor effect: EBITDA margin improves by +8.6 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 9 k€, i.e. 11.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

72 100 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

63 146 €

EBITDA (2021) ?
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

12 924 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

8 107 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

8 596 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

14.5%

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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 1258%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 15.0% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1257.657%

Financial autonomy (2021) ?
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

7.008%

Cash flow / Revenue (2021) ?
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

14.98%

Repayment capacity (2021) ?
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

3.902

Asset age ratio (2021) ?
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

4.2%

Solvency indicators evolution
VERRERIE GAMBIER

Sector positioning

Debt ratio
1257.66 2021
2019
2020
2021
Q1: 0.71
Med: 30.58
Q3: 101.74
Watch +58 pts over 3 years

In 2021, the debt ratio of VERRERIE GAMBIER (1257.66) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
7.01% 2021
2019
2020
2021
Q1: 25.32%
Med: 41.79%
Q3: 60.53%
Watch

In 2021, the financial autonomy of VERRERIE GAMBIER (7.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
3.9 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.42 years
Q3: 2.36 years
Watch +53 pts over 3 years

In 2021, the repayment capacity of VERRERIE GAMBIER (3.90) 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 1907.95. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2021) ?
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

1907.953

Interest coverage (2021) ?
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

0.248

Liquidity indicators evolution
VERRERIE GAMBIER

Sector positioning

Liquidity ratio
1907.95 2021
2019
2020
2021
Q1: 177.69
Med: 259.68
Q3: 382.03
Excellent

In 2021, the liquidity ratio of VERRERIE GAMBIER (1907.95) 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
0.25x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.19x
Q3: 2.53x
Good +20 pts over 3 years

In 2021, the interest coverage of VERRERIE GAMBIER (0.2x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Inventory turnover is 87 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 102 days of revenue, i.e. 20 k€ to permanently finance. Notable WCR improvement over the period (-27%), freeing up cash.

Operating WCR (2021) ?
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

20 377 €

Customer credit (2021) ?
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

0 j

Supplier credit (2021) ?
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

16 j

Inventory turnover (2021) ?
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

87 j

WCR in days of revenue (2021) ?
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
VERRERIE GAMBIER

Positioning of VERRERIE GAMBIER in its sector

Comparison with sector Fabrication et façonnage d'autres articles en verre, y compris verre technique

Valuation estimate

Based on 228 transactions of similar company sales (all years), the value of VERRERIE GAMBIER is estimated at 15 837 € (range 5 846€ - 41 398€). With an EBITDA of 12 924€, the sector multiple of 1.5x is applied. The price/revenue ratio is 0.13x (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.

Estimated enterprise value 2021
228 transactions
5k€ 15k€ 41k€
15 837 € Range: 5 846€ - 41 398€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
12 924 € × 1.5x
Estimation 19 919 €
6 212€ - 51 572€
Revenue Multiple 30%
72 100 € × 0.13x
Estimation 9 235 €
6 371€ - 27 463€
Net Income Multiple 20%
8 596 € × 1.8x
Estimation 15 538 €
4 144€ - 36 870€
How is this estimate calculated?

This estimate is based on the analysis of 228 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 (Fabrication et façonnage d'autres articles en verre, y compris verre technique)

Compare VERRERIE GAMBIER with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication et façonnage d'autres articles en verre, y compris verre technique

Frequently asked questions about VERRERIE GAMBIER

What is the revenue of VERRERIE GAMBIER ?

The revenue of VERRERIE GAMBIER in 2021 is 72 k€.

Is VERRERIE GAMBIER profitable?

Yes, VERRERIE GAMBIER generated a net profit of 9 k€ in 2021.

Where is the headquarters of VERRERIE GAMBIER ?

The headquarters of VERRERIE GAMBIER is located in MOUANS-SARTOUX (06370), in the department Alpes-Maritimes.

Where to find the tax return of VERRERIE GAMBIER ?

The tax return of VERRERIE GAMBIER 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 VERRERIE GAMBIER operate?

VERRERIE GAMBIER operates in the sector Fabrication et façonnage d'autres articles en verre, y compris verre technique (NAF code 23.19Z). See the 'Sector positioning' section above to compare the company with its competitors.