GAELLIC : revenue, balance sheet and financial ratios

GAELLIC is a French company founded 14 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in CHATELLERAULT (86100), this company of category PME shows in 2020 a revenue of 2.2 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 - GAELLIC (SIREN 538299868)
Indicator 2024 2023 2021 2020 2019 2018 2017
Revenue N/C N/C N/C 2 247 616 € N/C 2 561 623 € 2 636 188 €
Net income 178 354 € 62 712 € 103 336 € 56 891 € 62 403 € 55 049 € 68 285 €
EBITDA N/C N/C N/C 108 730 € N/C 113 286 € 143 094 €
Net margin N/C N/C N/C 2.5% N/C 2.1% 2.6%

Revenue and income statement

In 2024, GAELLIC generates positive net income of 178 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 68 k€ -> 178 k€.

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

178 354 €

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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 336%. 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 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

335.824%

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

16.952%

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

11.9%

Solvency indicators evolution
GAELLIC

Sector positioning

Debt ratio
335.82 2024
2021
2023
2024
Q1: 0.78
Med: 21.74
Q3: 81.35
Watch

In 2024, the debt ratio of GAELLIC (335.82) 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
16.95% 2024
2021
2023
2024
Q1: 7.04%
Med: 33.52%
Q3: 60.34%
Average +9 pts over 3 years

In 2024, the financial autonomy of GAELLIC (16.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 374.79. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

374.787

Liquidity indicators evolution
GAELLIC

Sector positioning

Liquidity ratio
374.79 2024
2021
2023
2024
Q1: 112.99
Med: 209.42
Q3: 385.58
Good

In 2024, the liquidity ratio of GAELLIC (374.79) 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.

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: 100 days. Excellent situation: suppliers finance 97 days of the operating cycle (retail model).

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

0 €

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

3 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

100 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

0 j

WCR and payment terms evolution
GAELLIC

Positioning of GAELLIC in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 68 transactions of similar company sales in 2024, the value of GAELLIC is estimated at 583 152 € (range 293 281€ - 1 069 243€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
68 tx
293k€ 583k€ 1069k€
583 152 € Range: 293 281€ - 1 069 243€
NAF 5 année 2024

Valuation method used

Net Income Multiple
178 354 € × 3.3x = 583 153 €
Range: 293 281€ - 1 069 244€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 68 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 (Commerce de détail d'habillement en magasin spécialisé)

Compare GAELLIC with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about GAELLIC

What is the revenue of GAELLIC ?

The revenue of GAELLIC in 2020 is 2.2 M€.

Is GAELLIC profitable?

Yes, GAELLIC generated a net profit of 178 k€ in 2024.

Where is the headquarters of GAELLIC ?

The headquarters of GAELLIC is located in CHATELLERAULT (86100), in the department Vienne.

Where to find the tax return of GAELLIC ?

The tax return of GAELLIC 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 GAELLIC operate?

GAELLIC operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.