GALERIE YANN DESHOULIERES : revenue, balance sheet and financial ratios

GALERIE YANN DESHOULIERES is a French company founded 15 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in BIARRITZ (64200), this company of category PME shows in 2023 a revenue of 375 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 YANN DESHOULIERES (SIREN 523824530)
Indicator 2023 2021 2020 2019
Revenue 374 764 € N/C 384 199 € 323 252 €
Net income 29 308 € 77 826 € 51 335 € 16 724 €
EBITDA 38 219 € N/C 69 196 € 54 941 €
Net margin 7.8% N/C 13.4% 5.2%

Revenue and income statement

In 2023, GALERIE YANN DESHOULIERES achieves revenue of 375 k€. Revenue is growing positively over 4 years (CAGR: +3.8%). After deducting consumption (217 k€), gross margin stands at 157 k€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 38 k€, representing 10.2% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 29 k€, i.e. 7.8% 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

374 764 €

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

157 456 €

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

38 219 €

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

22 944 €

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

29 308 €

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

10.2%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 75%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 55%. 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 5.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 11.4% 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

75.347%

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

54.885%

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

11.43%

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

5.923

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

53.4%

Solvency indicators evolution
GALERIE YANN DESHOULIERES

Sector positioning

Debt ratio
75.35 2023
2020
2021
2023
Q1: 0.03
Med: 18.67
Q3: 75.45
Average

In 2023, the debt ratio of GALERIE YANN DESHOULIERES (75.35) 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
54.88% 2023
2020
2021
2023
Q1: 4.17%
Med: 30.41%
Q3: 56.54%
Good +24 pts over 3 years

In 2023, the financial autonomy of GALERIE YANN DESHOULIERES (54.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
5.92 years 2023
2020
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.93 years
Average

In 2023, the repayment capacity of GALERIE YANN DESHOULIERES (5.92) 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 1280.21. 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 1.8x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

1280.212

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

1.845

Liquidity indicators evolution
GALERIE YANN DESHOULIERES

Sector positioning

Liquidity ratio
1280.21 2023
2020
2021
2023
Q1: 132.02
Med: 227.72
Q3: 418.09
Excellent

In 2023, the liquidity ratio of GALERIE YANN DESHOULIERES (1280.21) 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
1.84x 2023
2020
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.31x
Good +45 pts over 2 years

In 2023, the interest coverage of GALERIE YANN DESHOULIERES (1.8x) 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: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4 days. The gap of 46 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 61 days of revenue, i.e. 63 k€ to permanently finance. Over 2019-2023, WCR increased by +523%, requiring additional financing.

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

63 433 €

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

50 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

4 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

20 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

61 j

WCR and payment terms evolution
GALERIE YANN DESHOULIERES

Positioning of GALERIE YANN DESHOULIERES 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 YANN DESHOULIERES is estimated at 144 993 € (range 72 706€ - 303 838€). With an EBITDA of 38 219€, 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
72k€ 144k€ 303k€
144 993 € Range: 72 706€ - 303 838€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
38 219 € × 3.9x
Estimation 147 251 €
67 616€ - 317 358€
Revenue Multiple 30%
374 764 € × 0.42x
Estimation 156 327 €
90 471€ - 298 490€
Net Income Multiple 20%
29 308 € × 4.2x
Estimation 122 349 €
58 785€ - 278 065€

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 YANN DESHOULIERES with other companies in the same sector:

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

Frequently asked questions about GALERIE YANN DESHOULIERES

What is the revenue of GALERIE YANN DESHOULIERES ?

The revenue of GALERIE YANN DESHOULIERES in 2023 is 375 k€.

Is GALERIE YANN DESHOULIERES profitable?

Yes, GALERIE YANN DESHOULIERES generated a net profit of 29 k€ in 2023.

Where is the headquarters of GALERIE YANN DESHOULIERES ?

The headquarters of GALERIE YANN DESHOULIERES is located in BIARRITZ (64200), in the department Pyrenees-Atlantiques.

Where to find the tax return of GALERIE YANN DESHOULIERES ?

The tax return of GALERIE YANN DESHOULIERES 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 YANN DESHOULIERES operate?

GALERIE YANN DESHOULIERES 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.