Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1993-09-20 (32 years)Status: ActiveBusiness sector: Commerce de détail d'habillement en magasin spécialiséLocation: BESANCON (25000), Doubs
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
GALLA : revenue, balance sheet and financial ratios
GALLA is a French company
founded 32 years ago,
specialized in the sector Commerce de détail d'habillement en magasin spécialisé.
Based in BESANCON (25000),
this company of category PME
shows in 2023 a net income positive of 30 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2023, GALLA generates positive net income of 30 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 37 k€ -> 30 k€.
Net income (2023)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
30 285 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 51%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory.
Debt ratio (2023)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
50.729%
Financial autonomy (2023)
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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
37.785%
Asset age ratio (2023)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2021
2022
2023
Debt ratio
10.518
56.577
41.889
50.729
Financial autonomy
70.44
39.399
39.941
37.785
Repayment capacity
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
Sector positioning
Debt ratio
50.732023
2021
2022
2023
Q1: 0.91
Med: 28.68
Q3: 98.31
Average
In 2023, the debt ratio of GALLA (50.73) 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
37.78%2023
2021
2022
2023
Q1: 9.6%
Med: 33.69%
Q3: 59.33%
Good
In 2023, the financial autonomy of GALLA (37.8%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 172.07. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2023)
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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
172.073
Liquidity indicators evolution GALLA
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2021
2022
2023
Liquidity ratio
440.986
247.56
221.798
172.073
Interest coverage
None
None
None
None
Sector positioning
Liquidity ratio
172.072023
2021
2022
2023
Q1: 120.54
Med: 210.8
Q3: 390.94
Average-15 pts over 3 years
In 2023, the liquidity ratio of GALLA (172.07) 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.
Positioning of GALLA in its sector
Comparison with sector Commerce de détail d'habillement en magasin spécialisé
Valuation estimate
Based on 70 transactions of similar company sales
in 2023,
the value of GALLA is estimated at
107 123 €
(range 55 126€ - 289 727€).
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. Medium reliability: estimate to be confirmed with in-depth analysis.
Estimated enterprise value2023
70 tx
55k€107k€289k€
107 123 €Range: 55 126€ - 289 727€
NAF 5 année 2023
Valuation method used
Net Income Multiple
30 285 €
×
3.5x
=107 124 €
Range: 55 127€ - 289 728€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 70 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 (Commerce de détail d'habillement en magasin spécialisé)
Compare GALLA with other companies in the same sector:
The revenue of GALLA is not publicly disclosed (confidential accounts filed with INPI).
Is GALLA profitable?
Yes, GALLA generated a net profit of 30 k€ in 2023.
Where is the headquarters of GALLA ?
The headquarters of GALLA is located in BESANCON (25000), in the department Doubs.
Where to find the tax return of GALLA ?
The tax return of GALLA 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 GALLA operate?
GALLA operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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