GALERIE LOUISE LEIRIS : revenue, balance sheet and financial ratios

GALERIE LOUISE LEIRIS is a French company founded 65 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in PARIS (75008), this company of category PME shows in 2023 a revenue of 14.9 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 - GALERIE LOUISE LEIRIS (SIREN 302664610)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 14 874 589 € N/C 26 772 886 € N/C 22 060 005 € 20 165 812 € 12 732 568 € 7 894 185 €
Net income 7 755 304 € 180 588 € 11 532 515 € 380 685 € 6 682 894 € 1 551 853 € 6 406 734 € 407 907 €
EBITDA 10 292 968 € N/C 15 749 700 € N/C 9 707 892 € 3 518 249 € 8 850 500 € 668 052 €
Net margin 52.1% N/C 43.1% N/C 30.3% 7.7% 50.3% 5.2%

Revenue and income statement

In 2023, GALERIE LOUISE LEIRIS achieves revenue of 14.9 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +9.5%. After deducting consumption (3.0 M€), gross margin stands at 11.9 M€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 10.3 M€, representing 69.2% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7.8 M€, i.e. 52.1% 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

14 874 589 €

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

11 852 926 €

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

10 292 968 €

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

10 193 204 €

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

7 755 304 €

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

69.2%

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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 1%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 94%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 52.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.828%

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

94.146%

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

52.072%

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

0.077

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

1.7%

Solvency indicators evolution
GALERIE LOUISE LEIRIS

Sector positioning

Debt ratio
0.83 2023
2021
2022
2023
Q1: 0.03
Med: 18.67
Q3: 75.45
Good

In 2023, the debt ratio of GALERIE LOUISE LEIRIS (0.83) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
94.15% 2023
2021
2022
2023
Q1: 4.17%
Med: 30.41%
Q3: 56.54%
Excellent

In 2023, the financial autonomy of GALERIE LOUISE LEIRIS (94.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.08 years 2023
2021
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.93 years
Average

In 2023, the repayment capacity of GALERIE LOUISE LEIRIS (0.08) 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 1966.86. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

1966.855

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

0.033

Liquidity indicators evolution
GALERIE LOUISE LEIRIS

Sector positioning

Liquidity ratio
1966.86 2023
2021
2022
2023
Q1: 132.02
Med: 227.72
Q3: 418.09
Excellent

In 2023, the liquidity ratio of GALERIE LOUISE LEIRIS (1966.86) 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.

Interest coverage
0.03x 2023
2021
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.31x
Good

In 2023, the interest coverage of GALERIE LOUISE LEIRIS (0.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 164 days. Excellent situation: suppliers finance 164 days of the operating cycle (retail model). Inventory turnover is 1364 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 1251 days of revenue, i.e. 51.7 M€ to permanently finance.

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

51 674 620 €

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

0 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

164 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

1364 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

1251 j

WCR and payment terms evolution
GALERIE LOUISE LEIRIS

Positioning of GALERIE LOUISE LEIRIS in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 100 transactions of similar company sales in 2023, the value of GALERIE LOUISE LEIRIS is estimated at 28 164 959 € (range 13 293 358€ - 61 004 854€). With an EBITDA of 10 292 968€, the sector multiple of 3.9x is applied. The price/revenue ratio is 0.42x (conservative valuation). 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
100 transactions
13293k€ 28164k€ 61004k€
28 164 959 € Range: 13 293 358€ - 61 004 854€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
10 292 968 € × 3.9x
Estimation 39 656 976 €
18 210 042€ - 85 469 485€
Revenue Multiple 30%
14 874 589 € × 0.42x
Estimation 6 204 720 €
3 590 853€ - 11 847 216€
Net Income Multiple 20%
7 755 304 € × 4.2x
Estimation 32 375 280 €
15 555 408€ - 73 579 734€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 100 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 (Autres commerces de détail spécialisés divers)

Compare GALERIE LOUISE LEIRIS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about GALERIE LOUISE LEIRIS

What is the revenue of GALERIE LOUISE LEIRIS ?

The revenue of GALERIE LOUISE LEIRIS in 2023 is 14.9 M€.

Is GALERIE LOUISE LEIRIS profitable?

Yes, GALERIE LOUISE LEIRIS generated a net profit of 7.8 M€ in 2023.

Where is the headquarters of GALERIE LOUISE LEIRIS ?

The headquarters of GALERIE LOUISE LEIRIS is located in PARIS (75008), in the department Paris.

Where to find the tax return of GALERIE LOUISE LEIRIS ?

The tax return of GALERIE LOUISE LEIRIS 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 GALERIE LOUISE LEIRIS operate?

GALERIE LOUISE LEIRIS operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.