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GALERIES LAFAYETTE MANAGEMENT : revenue, balance sheet and financial ratios

GALERIES LAFAYETTE MANAGEMENT is a French company founded 71 years ago, specialized in the sector Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir. Based in PARIS (75009), this company of category GE shows in 2016 a revenue of 270.9 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 - GALERIES LAFAYETTE MANAGEMENT (SIREN 552116329)
Indicator 2016
Revenue 270 930 000 €
Net income 89 033 000 €
EBITDA 193 971 000 €
Net margin 32.9%

Revenue and income statement

In 2016, GALERIES LAFAYETTE MANAGEMENT achieves revenue of 270.9 M€. After deducting consumption (71.8 M€), gross margin stands at 199.1 M€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 194.0 M€, representing 71.6% 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 89.0 M€, i.e. 32.9% 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

270 930 000 €

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

199 121 000 €

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

193 971 000 €

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

-15 101 000 €

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

89 033 000 €

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

71.6%

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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 85%. 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 36.1% 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 (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

1.257%

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

85.07%

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

36.109%

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

0.097

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

100.0%

Solvency indicators evolution
GALERIES LAFAYETTE MANAGEMENT

Sector positioning

Debt ratio
1.26 2016
2016
Q1: 0.0
Med: 2.12
Q3: 39.46
Good

In 2016, the debt ratio of GALERIES LAFAYETTE MANAGE... (1.26) 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
85.07% 2016
2016
Q1: 3.04%
Med: 36.5%
Q3: 66.73%
Excellent

In 2016, the financial autonomy of GALERIES LAFAYETTE MANAGE... (85.1%) 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
0.1 years 2016
2016
Q1: 0.0 years
Med: 0.0 years
Q3: 0.58 years
Average

In 2016, the repayment capacity of GALERIES LAFAYETTE MANAGE... (0.10) 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 188.74. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.

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

188.74

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

0.536

Liquidity indicators evolution
GALERIES LAFAYETTE MANAGEMENT

Sector positioning

Liquidity ratio
188.74 2016
2016
Q1: 122.99
Med: 244.46
Q3: 529.09
Average

In 2016, the liquidity ratio of GALERIES LAFAYETTE MANAGE... (188.74) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.54x 2016
2016
Q1: 0.0x
Med: 0.0x
Q3: 2.1x
Good

In 2016, the interest coverage of GALERIES LAFAYETTE MANAGE... (0.5x) 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: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 244 days. Excellent situation: suppliers finance 200 days of the operating cycle (retail model). Overall, WCR represents 147 days of revenue, i.e. 110.8 M€ to permanently finance.

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

110 813 079 €

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

44 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

244 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

0 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

147 j

WCR and payment terms evolution
GALERIES LAFAYETTE MANAGEMENT

Positioning of GALERIES LAFAYETTE MANAGEMENT in its sector

Comparison with sector Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of GALERIES LAFAYETTE MANAGEMENT is estimated at 213 963 855 € (range 76 226 891€ - 709 538 135€). With an EBITDA of 193 971 000€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.32x (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
229 transactions
76226k€ 213963k€ 709538k€
213 963 855 € Range: 76 226 891€ - 709 538 135€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
193 971 000 € × 1.6x
Estimation 315 099 244 €
102 834 732€ - 1 046 093 411€
Revenue Multiple 30%
270 930 000 € × 0.32x
Estimation 87 858 965 €
41 196 112€ - 214 954 457€
Net Income Multiple 20%
89 033 000 € × 1.7x
Estimation 150 282 719 €
62 253 462€ - 610 025 465€
How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir)

Compare GALERIES LAFAYETTE MANAGEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir

Frequently asked questions about GALERIES LAFAYETTE MANAGEMENT

What is the revenue of GALERIES LAFAYETTE MANAGEMENT ?

The revenue of GALERIES LAFAYETTE MANAGEMENT in 2016 is 270.9 M€.

Is GALERIES LAFAYETTE MANAGEMENT profitable?

Yes, GALERIES LAFAYETTE MANAGEMENT generated a net profit of 89.0 M€ in 2016.

Where is the headquarters of GALERIES LAFAYETTE MANAGEMENT ?

The headquarters of GALERIES LAFAYETTE MANAGEMENT is located in PARIS (75009), in the department Paris.

Where to find the tax return of GALERIES LAFAYETTE MANAGEMENT ?

The tax return of GALERIES LAFAYETTE MANAGEMENT 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 GALERIES LAFAYETTE MANAGEMENT operate?

GALERIES LAFAYETTE MANAGEMENT operates in the sector Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir (NAF code 46.16Z). See the 'Sector positioning' section above to compare the company with its competitors.