GALINOU PARTICIPATION INVESTISSEMENT : revenue, balance sheet and financial ratios

GALINOU PARTICIPATION INVESTISSEMENT is a French company founded 23 years ago, specialized in the sector Activités des sociétés holding. Based in VILLENEUVE-SUR-LOT (47300), this company of category PME shows in 2025 a revenue of 3.7 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 - GALINOU PARTICIPATION INVESTISSEMENT (SIREN 447640640)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 717 680 € 3 404 390 € 3 522 360 € 4 759 752 € 4 313 510 € 3 550 171 € 2 867 682 € 2 318 696 € 2 251 247 € 1 904 342 €
Net income 586 710 € 511 430 € 1 273 539 € 403 367 € 1 616 117 € 103 221 € 1 381 714 € 283 122 € 234 704 € 203 330 €
EBITDA 330 482 € 253 278 € 298 055 € 469 569 € 363 687 € 211 268 € 204 540 € 162 958 € 207 475 € 126 608 €
Net margin 15.8% 15.0% 36.2% 8.5% 37.5% 2.9% 48.2% 12.2% 10.4% 10.7%

Revenue and income statement

In 2025, GALINOU PARTICIPATION INVESTISSEMENT achieves revenue of 3.7 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.7%. Vs 2024: +9%. After deducting consumption (2.1 M€), gross margin stands at 1.6 M€, i.e. a rate of 44%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 330 k€, representing 8.9% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 587 k€, i.e. 15.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 717 680 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 643 325 €

EBITDA (2025) ?
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

330 482 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

360 464 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

586 710 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.9%

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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 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 64%. 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 3.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 15.1% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

39.972%

Financial autonomy (2025) ?
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

64.014%

Cash flow / Revenue (2025) ?
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

15.055%

Repayment capacity (2025) ?
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

3.842

Asset age ratio (2025) ?
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

15.4%

Solvency indicators evolution
GALINOU PARTICIPATION INVESTISSEMENT

Sector positioning

Debt ratio
39.97 2025
2023
2024
2025
Q1: 0.04
Med: 8.09
Q3: 54.01
Average +12 pts over 3 years

In 2025, the debt ratio of GALINOU PARTICIPATION INV... (39.97) 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
64.01% 2025
2023
2024
2025
Q1: 21.27%
Med: 67.32%
Q3: 92.99%
Average -16 pts over 3 years

In 2025, the financial autonomy of GALINOU PARTICIPATION INV... (64.0%) 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
3.84 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.98 years
Average +18 pts over 3 years

In 2025, the repayment capacity of GALINOU PARTICIPATION INV... (3.84) 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 915.31. 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 30.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

915.313

Interest coverage (2025) ?
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

30.894

Liquidity indicators evolution
GALINOU PARTICIPATION INVESTISSEMENT

Sector positioning

Liquidity ratio
915.31 2025
2023
2024
2025
Q1: 161.8
Med: 834.57
Q3: 4761.54
Good -14 pts over 3 years

In 2025, the liquidity ratio of GALINOU PARTICIPATION INV... (915.31) 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
30.89x 2025
2023
2024
2025
Q1: -62.1x
Med: 0.0x
Q3: 0.0x
Excellent

In 2025, the interest coverage of GALINOU PARTICIPATION INV... (30.9x) 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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). Inventory turnover is 80 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 120 days of revenue, i.e. 1.2 M€ to permanently finance.

Operating WCR (2025) ?
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

1 240 664 €

Customer credit (2025) ?
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

7 j

Supplier credit (2025) ?
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

39 j

Inventory turnover (2025) ?
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

80 j

WCR in days of revenue (2025) ?
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

120 j

WCR and payment terms evolution
GALINOU PARTICIPATION INVESTISSEMENT

Positioning of GALINOU PARTICIPATION INVESTISSEMENT in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 1 185 971€ to 5 677 287€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
1185k€ 2190k€ 5677k€
2 190 141 € Range: 1 185 971€ - 5 677 287€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 (Activités des sociétés holding)

Compare GALINOU PARTICIPATION INVESTISSEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about GALINOU PARTICIPATION INVESTISSEMENT

What is the revenue of GALINOU PARTICIPATION INVESTISSEMENT ?

The revenue of GALINOU PARTICIPATION INVESTISSEMENT in 2025 is 3.7 M€.

Is GALINOU PARTICIPATION INVESTISSEMENT profitable?

Yes, GALINOU PARTICIPATION INVESTISSEMENT generated a net profit of 587 k€ in 2025.

Where is the headquarters of GALINOU PARTICIPATION INVESTISSEMENT ?

The headquarters of GALINOU PARTICIPATION INVESTISSEMENT is located in VILLENEUVE-SUR-LOT (47300), in the department Lot-et-Garonne.

Where to find the tax return of GALINOU PARTICIPATION INVESTISSEMENT ?

The tax return of GALINOU PARTICIPATION INVESTISSEMENT 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 GALINOU PARTICIPATION INVESTISSEMENT operate?

GALINOU PARTICIPATION INVESTISSEMENT operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.