ETABLISSEMENTS GALLOIS : revenue, balance sheet and financial ratios

ETABLISSEMENTS GALLOIS is a French company founded 53 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in PARIS (75006), this company of category PME shows in 2023 a revenue of 2.7 M€. 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 - ETABLISSEMENTS GALLOIS (SIREN 788377356)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 704 466 € 3 518 705 € 2 714 723 € 3 054 074 € 3 008 768 € 2 272 514 € 2 258 011 € 3 137 662 €
Net income 52 347 € 458 240 € 208 557 € 201 714 € 214 904 € 49 674 € 34 174 € 170 481 €
EBITDA 80 305 € 613 953 € 269 691 € 310 527 € 293 119 € 55 042 € 49 401 € 247 346 €
Net margin 1.9% 13.0% 7.7% 6.6% 7.1% 2.2% 1.5% 5.4%

Revenue and income statement

In 2023, ETABLISSEMENTS GALLOIS achieves revenue of 2.7 M€. Activity remains stable over the period (CAGR: -2.1%). Significant drop of -23% vs 2022. After deducting consumption (2.2 M€), gross margin stands at 532 k€, i.e. a rate of 20%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 80 k€, representing 3.0% of revenue. Warning negative scissor effect: despite revenue change (-23%), EBITDA varies by -87%, reducing margin by 14.5 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 52 k€, i.e. 1.9% 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

2 704 466 €

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

531 987 €

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

80 305 €

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

69 269 €

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

52 347 €

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 35%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 61%. 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 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.3% 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

34.768%

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

61.063%

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

2.287%

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

2.005

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

12.0%

Solvency indicators evolution
ETABLISSEMENTS GALLOIS

Sector positioning

Debt ratio
34.77 2023
2021
2022
2023
Q1: -25.79
Med: 7.7
Q3: 166.03
Average

In 2023, the debt ratio of ETABLISSEMENTS GALLOIS (34.77) 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
61.06% 2023
2021
2022
2023
Q1: 0.43%
Med: 30.83%
Q3: 76.17%
Good

In 2023, the financial autonomy of ETABLISSEMENTS GALLOIS (61.1%) 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
2.0 years 2023
2021
2022
2023
Q1: -0.3 years
Med: 0.44 years
Q3: 10.35 years
Average

In 2023, the repayment capacity of ETABLISSEMENTS GALLOIS (2.00) 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 509.02. 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 42.3x. Operating income very largely covers interest expenses: high safety margin.

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

509.016

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

42.285

Liquidity indicators evolution
ETABLISSEMENTS GALLOIS

Sector positioning

Liquidity ratio
509.02 2023
2021
2022
2023
Q1: 95.03
Med: 298.23
Q3: 1220.9
Good

In 2023, the liquidity ratio of ETABLISSEMENTS GALLOIS (509.02) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
42.28x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 16.99x
Excellent +18 pts over 3 years

In 2023, the interest coverage of ETABLISSEMENTS GALLOIS (42.3x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 2 days. The company must finance 1 days of gap between collections and payments. Overall, WCR represents 6 days of revenue, i.e. 42 k€ to permanently finance. Over 2016-2023, WCR increased by +669%, 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

42 487 €

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

3 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

2 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

0 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

6 j

WCR and payment terms evolution
ETABLISSEMENTS GALLOIS

Positioning of ETABLISSEMENTS GALLOIS in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 215 transactions of similar company sales in 2023, the value of ETABLISSEMENTS GALLOIS is estimated at 680 587 € (range 262 905€ - 1 395 169€). With an EBITDA of 80 305€, the sector multiple of 5.2x is applied. The price/revenue ratio is 0.51x (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 2023
215 transactions
262k€ 680k€ 1395k€
680 587 € Range: 262 905€ - 1 395 169€
NAF 5 année 2023

Valuation detail by method

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EBITDA Multiple 50%
80 305 € × 5.2x
Estimation 413 855 €
105 000€ - 664 996€
Revenue Multiple 30%
2 704 466 € × 0.51x
Estimation 1 380 946 €
628 806€ - 3 159 204€
Net Income Multiple 20%
52 347 € × 5.7x
Estimation 296 878 €
108 819€ - 574 554€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 (Location de terrains et d'autres biens immobiliers)

Compare ETABLISSEMENTS GALLOIS with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about ETABLISSEMENTS GALLOIS

What is the revenue of ETABLISSEMENTS GALLOIS ?

The revenue of ETABLISSEMENTS GALLOIS in 2023 is 2.7 M€.

Is ETABLISSEMENTS GALLOIS profitable?

Yes, ETABLISSEMENTS GALLOIS generated a net profit of 52 k€ in 2023.

Where is the headquarters of ETABLISSEMENTS GALLOIS ?

The headquarters of ETABLISSEMENTS GALLOIS is located in PARIS (75006), in the department Paris.

Where to find the tax return of ETABLISSEMENTS GALLOIS ?

The tax return of ETABLISSEMENTS GALLOIS 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 GALLOIS operate?

ETABLISSEMENTS GALLOIS operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.