GAIA CONSULTING : revenue, balance sheet and financial ratios

GAIA CONSULTING is a French company founded 18 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in BUSSY-SAINT-GEORGES (77600), this company of category PME shows in 2021 a revenue of 266 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - GAIA CONSULTING (SIREN 503244691)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 265 674 € 201 393 € 160 488 € 209 255 € 236 871 € 304 397 €
Net income 13 136 € 3 294 € 9 125 € 29 620 € -51 139 € 7 051 €
EBITDA 12 329 € 9 369 € 17 220 € 36 247 € -41 398 € 13 531 €
Net margin 4.9% 1.6% 5.7% 14.2% -21.6% 2.3%

Revenue and income statement

In 2021, GAIA CONSULTING achieves revenue of 266 k€. Activity remains stable over the period (CAGR: -2.7%). Vs 2020, growth of +32% (201 k€ -> 266 k€). After deducting consumption (0 €), gross margin stands at 266 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 4.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13 k€, i.e. 4.9% 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

265 674 €

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

265 674 €

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

12 329 €

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

12 847 €

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

13 136 €

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

4.6%

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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 148%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

147.723%

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

27.054%

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

4.665%

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

8.106

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

5.2%

Solvency indicators evolution
GAIA CONSULTING

Sector positioning

Debt ratio
147.72 2021
2019
2020
2021
Q1: 0.0
Med: 5.69
Q3: 57.88
Average

In 2021, the debt ratio of GAIA CONSULTING (147.72) 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
27.05% 2021
2019
2020
2021
Q1: 6.7%
Med: 39.89%
Q3: 74.08%
Average

In 2021, the financial autonomy of GAIA CONSULTING (27.1%) 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
8.11 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Average

In 2021, the repayment capacity of GAIA CONSULTING (8.11) 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 296.94. 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 4.3x. Financial charges are adequately covered by operations.

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

296.942

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

4.283

Liquidity indicators evolution
GAIA CONSULTING

Sector positioning

Liquidity ratio
296.94 2021
2019
2020
2021
Q1: 138.88
Med: 286.2
Q3: 706.78
Good +9 pts over 3 years

In 2021, the liquidity ratio of GAIA CONSULTING (296.94) 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
4.28x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 0.2x
Excellent

In 2021, the interest coverage of GAIA CONSULTING (4.3x) 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: 147 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. The gap of 103 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 132 days of revenue, i.e. 98 k€ to permanently finance. Notable WCR improvement over the period (-24%), 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

97 532 €

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

147 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

44 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

0 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

132 j

WCR and payment terms evolution
GAIA CONSULTING

Positioning of GAIA CONSULTING in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 61 transactions of similar company sales in 2021, the value of GAIA CONSULTING is estimated at 68 429 € (range 31 910€ - 126 294€). With an EBITDA of 12 329€, the sector multiple of 3.1x is applied. The price/revenue ratio is 0.54x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
61 tx
31k€ 68k€ 126k€
68 429 € Range: 31 910€ - 126 294€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
12 329 € × 3.1x
Estimation 37 732 €
21 198€ - 88 908€
Revenue Multiple 30%
265 674 € × 0.54x
Estimation 143 719 €
58 510€ - 224 791€
Net Income Multiple 20%
13 136 € × 2.5x
Estimation 32 241 €
18 795€ - 72 014€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 (Conseil pour les affaires et autres conseils de gestion)

Compare GAIA CONSULTING with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about GAIA CONSULTING

What is the revenue of GAIA CONSULTING ?

The revenue of GAIA CONSULTING in 2021 is 266 k€.

Is GAIA CONSULTING profitable?

Yes, GAIA CONSULTING generated a net profit of 13 k€ in 2021.

Where is the headquarters of GAIA CONSULTING ?

The headquarters of GAIA CONSULTING is located in BUSSY-SAINT-GEORGES (77600), in the department Seine-et-Marne.

Where to find the tax return of GAIA CONSULTING ?

The tax return of GAIA CONSULTING 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 GAIA CONSULTING operate?

GAIA CONSULTING operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.