GALLET BOIS DE CHAUFFAGE : revenue, balance sheet and financial ratios

GALLET BOIS DE CHAUFFAGE is a French company founded 8 years ago, specialized in the sector Commerces de détail de charbons et combustibles. Based in BETTAINVILLERS (54640), this company of category PME shows in 2020 a revenue of 42 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 - GALLET BOIS DE CHAUFFAGE (SIREN 839373933)
Indicator 2020 2019
Revenue 41 544 € 45 850 €
Net income -106 € 3 218 €
EBITDA -6 417 € 6 202 €
Net margin -0.3% 7.0%

Revenue and income statement

In 2020, GALLET BOIS DE CHAUFFAGE achieves revenue of 42 k€. Slight decline of -9% vs 2019. After deducting consumption (12 k€), gross margin stands at 29 k€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -6 k€, representing -15.4% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -203%, reducing margin by 29.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -106 € (-0.3% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

41 544 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

29 207 €

EBITDA (2020) ?
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

-6 417 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-8 620 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-106 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-15.4%

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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 446%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 74%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 5.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

445.894%

Financial autonomy (2020) ?
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

74.256%

Cash flow / Revenue (2020) ?
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

5.033%

Repayment capacity (2020) ?
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

0.0

Asset age ratio (2020) ?
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

57.9%

Solvency indicators evolution
GALLET BOIS DE CHAUFFAGE

Sector positioning

Debt ratio
445.89 2020
2019
2020
Q1: 5.95
Med: 22.23
Q3: 61.83
Watch

In 2020, the debt ratio of GALLET BOIS DE CHAUFFAGE (445.89) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
74.26% 2020
2019
2020
Q1: 34.4%
Med: 51.79%
Q3: 64.18%
Excellent

In 2020, the financial autonomy of GALLET BOIS DE CHAUFFAGE (74.3%) 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
0.0 years 2020
2019
2020
Q1: 0.0 years
Med: 0.71 years
Q3: 2.4 years
Excellent

In 2020, the repayment capacity of GALLET BOIS DE CHAUFFAGE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 86.81. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

86.806

Interest coverage (2020) ?
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

-1.34

Liquidity indicators evolution
GALLET BOIS DE CHAUFFAGE

Sector positioning

Liquidity ratio
86.81 2020
2019
2020
Q1: 154.32
Med: 218.29
Q3: 333.86
Watch +7 pts over 2 years

In 2020, the liquidity ratio of GALLET BOIS DE CHAUFFAGE (86.81) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-1.34x 2020
2019
2020
Q1: 0.0x
Med: 1.16x
Q3: 4.56x
Watch

In 2020, the interest coverage of GALLET BOIS DE CHAUFFAGE (-1.3x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 5 days. The company must finance 3 days of gap between collections and payments. Inventory turnover is 90 days (= Average inventory / Cost of goods x 360). WCR is negative (-41 days): operations structurally generate cash.

Operating WCR (2020) ?
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

-4 787 €

Customer credit (2020) ?
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

8 j

Supplier credit (2020) ?
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

5 j

Inventory turnover (2020) ?
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

90 j

WCR in days of revenue (2020) ?
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

-41 j

WCR and payment terms evolution
GALLET BOIS DE CHAUFFAGE

Positioning of GALLET BOIS DE CHAUFFAGE in its sector

Comparison with sector Commerces de détail de charbons et combustibles

Valuation estimate

Based on 84 transactions of similar company sales in 2020, the value of GALLET BOIS DE CHAUFFAGE is estimated at 15 199 € (range 7 462€ - 30 017€). The price/revenue ratio is 0.37x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2020
84 tx
7k€ 15k€ 30k€
15 199 € Range: 7 462€ - 30 017€
NAF 5 année 2020

Valuation method used

Revenue Multiple
41 544 € × 0.37x = 15 199 €
Range: 7 462€ - 30 017€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 84 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 (Commerces de détail de charbons et combustibles)

Compare GALLET BOIS DE CHAUFFAGE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail de charbons et combustibles

Frequently asked questions about GALLET BOIS DE CHAUFFAGE

What is the revenue of GALLET BOIS DE CHAUFFAGE ?

The revenue of GALLET BOIS DE CHAUFFAGE in 2020 is 42 k€.

Is GALLET BOIS DE CHAUFFAGE profitable?

GALLET BOIS DE CHAUFFAGE recorded a net loss in 2020.

Where is the headquarters of GALLET BOIS DE CHAUFFAGE ?

The headquarters of GALLET BOIS DE CHAUFFAGE is located in BETTAINVILLERS (54640), in the department Meurthe-et-Moselle.

Where to find the tax return of GALLET BOIS DE CHAUFFAGE ?

The tax return of GALLET BOIS DE CHAUFFAGE 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 GALLET BOIS DE CHAUFFAGE operate?

GALLET BOIS DE CHAUFFAGE operates in the sector Commerces de détail de charbons et combustibles (NAF code 47.78B). See the 'Sector positioning' section above to compare the company with its competitors.