ETABLISSEMENTS GAL : revenue, balance sheet and financial ratios

ETABLISSEMENTS GAL is a French company founded 61 years ago, specialized in the sector Fabrication de charpentes et d'autres menuiseries. Based in AIME-LA-PLAGNE (73210), this company of category PME shows in 2025 a revenue of 9.8 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 - ETABLISSEMENTS GAL (SIREN 076520303)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 9 846 260 € 10 332 001 € 12 659 473 € 9 743 571 € 8 675 890 € 10 163 791 € 8 217 815 € 7 858 651 € 9 272 539 €
Net income 144 035 € 298 342 € 395 035 € 157 078 € 32 447 € 129 433 € 201 912 € -223 433 € 408 206 €
EBITDA 324 200 € 539 833 € 662 204 € 322 377 € 461 553 € 700 731 € 383 195 € -133 055 € 741 746 €
Net margin 1.5% 2.9% 3.1% 1.6% 0.4% 1.3% 2.5% -2.8% 4.4%

Revenue and income statement

In 2025, ETABLISSEMENTS GAL achieves revenue of 9.8 M€. Revenue is growing positively over 9 years (CAGR: +0.8%). Slight decline of -5% vs 2024. After deducting consumption (1.9 M€), gross margin stands at 8.0 M€, i.e. a rate of 81%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 324 k€, representing 3.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 144 k€, i.e. 1.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

9 846 260 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

7 958 761 €

EBITDA (2025) ?
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

324 200 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

234 615 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

144 035 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.3%

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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 43%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 40%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

42.55%

Financial autonomy (2025) ?
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

40.35%

Cash flow / Revenue (2025) ?
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

2.364%

Repayment capacity (2025) ?
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

5.033

Asset age ratio (2025) ?
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

15.9%

Solvency indicators evolution
ETABLISSEMENTS GAL

Sector positioning

Debt ratio
42.55 2025
2023
2024
2025
Q1: 4.76
Med: 24.76
Q3: 76.31
Average

In 2025, the debt ratio of ETABLISSEMENTS GAL (42.55) 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
40.35% 2025
2023
2024
2025
Q1: 26.79%
Med: 53.46%
Q3: 70.08%
Average -12 pts over 3 years

In 2025, the financial autonomy of ETABLISSEMENTS GAL (40.4%) 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
5.03 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.51 years
Q3: 3.5 years
Watch

In 2025, the repayment capacity of ETABLISSEMENTS GAL (5.03) 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 220.38. 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 15.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

220.38

Interest coverage (2025) ?
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

15.384

Liquidity indicators evolution
ETABLISSEMENTS GAL

Sector positioning

Liquidity ratio
220.38 2025
2023
2024
2025
Q1: 169.98
Med: 264.48
Q3: 415.68
Average -16 pts over 3 years

In 2025, the liquidity ratio of ETABLISSEMENTS GAL (220.38) 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
15.38x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.26x
Q3: 9.31x
Excellent +18 pts over 3 years

In 2025, the interest coverage of ETABLISSEMENTS GAL (15.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 139 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 76 days. The gap of 63 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 28 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 160 days of revenue, i.e. 4.4 M€ to permanently finance. Over 2017-2025, WCR increased by +143%, requiring additional financing.

Operating WCR (2025) ?
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

4 385 820 €

Customer credit (2025) ?
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

139 j

Supplier credit (2025) ?
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

76 j

Inventory turnover (2025) ?
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

28 j

WCR in days of revenue (2025) ?
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

160 j

WCR and payment terms evolution
ETABLISSEMENTS GAL

Positioning of ETABLISSEMENTS GAL in its sector

Comparison with sector Fabrication de charpentes et d'autres menuiseries

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 393 579€ to 1 562 563€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
393k€ 743k€ 1562k€
743 960 € Range: 393 579€ - 1 562 563€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 44 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 de charpentes et d'autres menuiseries)

Compare ETABLISSEMENTS GAL with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de charpentes et d'autres menuiseries

Frequently asked questions about ETABLISSEMENTS GAL

What is the revenue of ETABLISSEMENTS GAL ?

The revenue of ETABLISSEMENTS GAL in 2025 is 9.8 M€.

Is ETABLISSEMENTS GAL profitable?

Yes, ETABLISSEMENTS GAL generated a net profit of 144 k€ in 2025.

Where is the headquarters of ETABLISSEMENTS GAL ?

The headquarters of ETABLISSEMENTS GAL is located in AIME-LA-PLAGNE (73210), in the department Savoie.

Where to find the tax return of ETABLISSEMENTS GAL ?

The tax return of ETABLISSEMENTS GAL 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 ETABLISSEMENTS GAL operate?

ETABLISSEMENTS GAL operates in the sector Fabrication de charpentes et d'autres menuiseries (NAF code 16.23Z). See the 'Sector positioning' section above to compare the company with its competitors.