GALERIE MINIMASTERPIECE : revenue, balance sheet and financial ratios

GALERIE MINIMASTERPIECE is a French company founded 14 years ago, specialized in the sector Autres commerces de détail en magasin non spécialisé. Based in PARIS (75007), this company of category PME shows in 2016 a revenue of 221 k€. 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 MINIMASTERPIECE (SIREN 540089596)
Indicator 2016 2015 2014 2013
Revenue 221 328 € 236 625 € 193 234 € 364 023 €
Net income 10 636 € 9 302 € 239 € 11 832 €
EBITDA 26 382 € 22 400 € 2 384 € 20 127 €
Net margin 4.8% 3.9% 0.1% 3.3%

Revenue and income statement

In 2016, GALERIE MINIMASTERPIECE achieves revenue of 221 k€. Revenue is declining over the period 2013-2016 (CAGR: -15.3%). Slight decline of -6% vs 2015. After deducting consumption (85 k€), gross margin stands at 136 k€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 26 k€, representing 11.9% of revenue. Positive scissor effect: EBITDA margin improves by +2.5 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 11 k€, i.e. 4.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

221 328 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

136 314 €

EBITDA (2016) ?
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

26 382 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

12 758 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

10 636 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.9%

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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 46%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 46%. 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 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

46.28%

Financial autonomy (2016) ?
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

45.564%

Cash flow / Revenue (2016) ?
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

7.408%

Repayment capacity (2016) ?
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

0.932

Asset age ratio (2016) ?
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

50.7%

Solvency indicators evolution
GALERIE MINIMASTERPIECE

Sector positioning

Debt ratio
46.28 2016
2014
2015
2016
Q1: 0.0
Med: 5.77
Q3: 107.57
Average -16 pts over 3 years

In 2016, the debt ratio of GALERIE MINIMASTERPIECE (46.28) 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
45.56% 2016
2014
2015
2016
Q1: 0.09%
Med: 19.83%
Q3: 44.07%
Excellent +30 pts over 3 years

In 2016, the financial autonomy of GALERIE MINIMASTERPIECE (45.6%) 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
0.93 years 2016
2014
2015
2016
Q1: 0.0 years
Med: 0.0 years
Q3: 1.86 years
Average -12 pts over 3 years

In 2016, the repayment capacity of GALERIE MINIMASTERPIECE (0.93) 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 182.18. 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 2.6x. Financial charges are adequately covered by operations.

Liquidity ratio (2016) ?
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

182.178

Interest coverage (2016) ?
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

2.634

Liquidity indicators evolution
GALERIE MINIMASTERPIECE

Sector positioning

Liquidity ratio
182.18 2016
2014
2015
2016
Q1: 81.16
Med: 128.18
Q3: 209.34
Good +19 pts over 3 years

In 2016, the liquidity ratio of GALERIE MINIMASTERPIECE (182.18) 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
2.63x 2016
2014
2015
2016
Q1: 0.0x
Med: 0.08x
Q3: 3.09x
Good -7 pts over 3 years

In 2016, the interest coverage of GALERIE MINIMASTERPIECE (2.6x) 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: 25 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 55 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 50 days of revenue, i.e. 30 k€ to permanently finance. Notable WCR improvement over the period (-54%), freeing up cash.

Operating WCR (2016) ?
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

30 446 €

Customer credit (2016) ?
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 (2016) ?
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

25 j

Inventory turnover (2016) ?
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

55 j

WCR in days of revenue (2016) ?
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

50 j

WCR and payment terms evolution
GALERIE MINIMASTERPIECE

Positioning of GALERIE MINIMASTERPIECE in its sector

Comparison with sector Autres commerces de détail en magasin non spécialisé

Valuation estimate

Based on 185 transactions of similar company sales (all years), the value of GALERIE MINIMASTERPIECE is estimated at 69 410 € (range 26 629€ - 155 272€). With an EBITDA of 26 382€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.28x (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 2016
185 transactions
26k€ 69k€ 155k€
69 410 € Range: 26 629€ - 155 272€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
26 382 € × 3.3x
Estimation 87 439 €
27 731€ - 161 321€
Revenue Multiple 30%
221 328 € × 0.28x
Estimation 61 964 €
32 359€ - 187 944€
Net Income Multiple 20%
10 636 € × 3.3x
Estimation 35 509 €
15 283€ - 91 143€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 185 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 en magasin non spécialisé)

Compare GALERIE MINIMASTERPIECE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail en magasin non spécialisé

Frequently asked questions about GALERIE MINIMASTERPIECE

What is the revenue of GALERIE MINIMASTERPIECE ?

The revenue of GALERIE MINIMASTERPIECE in 2016 is 221 k€.

Is GALERIE MINIMASTERPIECE profitable?

Yes, GALERIE MINIMASTERPIECE generated a net profit of 11 k€ in 2016.

Where is the headquarters of GALERIE MINIMASTERPIECE ?

The headquarters of GALERIE MINIMASTERPIECE is located in PARIS (75007), in the department Paris.

Where to find the tax return of GALERIE MINIMASTERPIECE ?

The tax return of GALERIE MINIMASTERPIECE 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 MINIMASTERPIECE operate?

GALERIE MINIMASTERPIECE operates in the sector Autres commerces de détail en magasin non spécialisé (NAF code 47.19B). See the 'Sector positioning' section above to compare the company with its competitors.