SIREN : 503875627
GAIA is a French company founded 18 years ago, specialized in the sector Restauration traditionnelle. Based in SARAN (45770), this company of category PME shows in 2024 a revenue of 1.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 416 050 € | 1 393 680 € | N/C | 742 684 € | 828 372 € | 1 497 703 € | 1 521 741 € | 1 781 556 € | 1 824 503 € |
| Net income | 47 716 € | 14 283 € | 6 717 € | 36 891 € | -32 065 € | 74 609 € | 11 660 € | -53 747 € | -7 810 € |
| EBITDA | 124 739 € | 63 404 € | N/C | 83 510 € | 737 € | 143 882 € | 73 981 € | 29 991 € | 75 597 € |
| Net margin | 3.4% | 1.0% | N/C | 5.0% | -3.9% | 5.0% | 0.8% | -3.0% | -0.4% |
In 2024, GAIA achieves revenue of 1.4 M€. Activity remains stable over the period (CAGR: -3.1%). Vs 2023: +2%. After deducting consumption (402 k€), gross margin stands at 1.0 M€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 125 k€, representing 8.8% of revenue. Positive scissor effect: EBITDA margin improves by +4.3 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 48 k€, i.e. 3.4% of revenue. This profit can be retained or distributed to shareholders.
1 416 050 €
1 014 407 €
124 739 €
64 865 €
47 716 €
8.8%
The debt ratio (= Financial debt / Equity x 100) stands at 222%. 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 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
222.169%
22.234%
4.373%
4.632
9.7%
In 2024, the debt ratio of GAIA (222.17) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of GAIA (22.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of GAIA (4.63) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 318.20. 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 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.
318.199
1.324
In 2024, the liquidity ratio of GAIA (318.20) 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.
In 2024, the interest coverage of GAIA (1.3x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 46 days of revenue, i.e. 183 k€ to permanently finance.
182 585 €
1 j
32 j
4 j
46 j
Based on 698 transactions of similar company sales in 2024, the value of GAIA is estimated at 645 098 € (range 339 592€ - 1 168 689€). With an EBITDA of 124 739€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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.
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This estimate is based on the analysis of 698 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare GAIA with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of GAIA in 2024 is 1.4 M€.
Yes, GAIA generated a net profit of 48 k€ in 2024.
The headquarters of GAIA is located in SARAN (45770), in the department Loiret.
The tax return of GAIA 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).
GAIA operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.