GALLIANCE DISTRIBUTION : revenue, balance sheet and financial ratios

GALLIANCE DISTRIBUTION is a French company founded 126 years ago, specialized in the sector Transformation et conservation de la viande de volaille. Based in ANCENIS-SAINT-GEREON (44150), this company of category GE shows in 2024 a revenue of 772.1 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 - GALLIANCE DISTRIBUTION (SIREN 309707214)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 772 112 945 € 729 884 374 € 688 600 610 € 574 047 580 € 559 326 228 € 617 974 719 € 625 067 209 € 633 161 267 € 644 528 238 €
Net income -4 148 980 € -1 946 775 € -4 609 314 € -10 075 203 € -19 885 512 € -8 448 575 € -7 642 349 € -1 755 890 € -740 644 €
EBITDA -2 950 692 € 249 732 € -282 759 € -10 199 144 € -18 110 967 € -6 801 461 € -4 812 883 € -7 191 321 € -1 841 674 €
Net margin -0.5% -0.3% -0.7% -1.8% -3.6% -1.4% -1.2% -0.3% -0.1%

Revenue and income statement

In 2024, GALLIANCE DISTRIBUTION achieves revenue of 772.1 M€. Revenue is growing positively over 9 years (CAGR: +2.3%). Vs 2023: +6%. After deducting consumption (565.5 M€), gross margin stands at 206.6 M€, i.e. a rate of 27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -3.0 M€, representing -0.4% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -4.1 M€ (-0.5% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

772 112 945 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

206 597 070 €

EBITDA (2024) ?
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

-2 950 692 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-5 464 176 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-4 148 980 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.4%

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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 0%. 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 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2024) ?
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

10.133%

Cash flow / Revenue (2024) ?
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

-0.491%

Repayment capacity (2024) ?
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 (2024) ?
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

42.6%

Solvency indicators evolution
GALLIANCE DISTRIBUTION

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 2.64
Med: 23.39
Q3: 68.7
Excellent

In 2024, the debt ratio of GALLIANCE DISTRIBUTION (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
10.13% 2024
2022
2023
2024
Q1: 20.81%
Med: 46.78%
Q3: 59.92%
Watch

In 2024, the financial autonomy of GALLIANCE DISTRIBUTION (10.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.33 years
Q3: 1.52 years
Excellent

In 2024, the repayment capacity of GALLIANCE DISTRIBUTION (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 105.95. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

105.953

Interest coverage (2024) ?
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

-60.942

Liquidity indicators evolution
GALLIANCE DISTRIBUTION

Sector positioning

Liquidity ratio
105.95 2024
2022
2023
2024
Q1: 112.88
Med: 179.72
Q3: 276.13
Watch

In 2024, the liquidity ratio of GALLIANCE DISTRIBUTION (105.95) 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
-60.94x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.63x
Q3: 5.56x
Watch -10 pts over 3 years

In 2024, the interest coverage of GALLIANCE DISTRIBUTION (-60.9x) 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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 40 days of revenue, i.e. 85.2 M€ to permanently finance.

Operating WCR (2024) ?
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

85 194 942 €

Customer credit (2024) ?
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

11 j

Supplier credit (2024) ?
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

35 j

Inventory turnover (2024) ?
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

13 j

WCR in days of revenue (2024) ?
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

40 j

WCR and payment terms evolution
GALLIANCE DISTRIBUTION

Positioning of GALLIANCE DISTRIBUTION in its sector

Comparison with sector Transformation et conservation de la viande de volaille

Valuation estimate

Based on 164 transactions of similar company sales (all years), the value of GALLIANCE DISTRIBUTION is estimated at 198 332 388 € (range 91 663 614€ - 360 747 846€). The price/revenue ratio is 0.26x (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 2024
164 transactions
91663k€ 198332k€ 360747k€
198 332 388 € Range: 91 663 614€ - 360 747 846€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
772 112 945 € × 0.26x = 198 332 388 €
Range: 91 663 614€ - 360 747 847€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 164 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 (Transformation et conservation de la viande de volaille)

Compare GALLIANCE DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Transformation et conservation de la viande de volaille

Frequently asked questions about GALLIANCE DISTRIBUTION

What is the revenue of GALLIANCE DISTRIBUTION ?

The revenue of GALLIANCE DISTRIBUTION in 2024 is 772.1 M€.

Is GALLIANCE DISTRIBUTION profitable?

GALLIANCE DISTRIBUTION recorded a net loss in 2024.

Where is the headquarters of GALLIANCE DISTRIBUTION ?

The headquarters of GALLIANCE DISTRIBUTION is located in ANCENIS-SAINT-GEREON (44150), in the department Loire-Atlantique.

Where to find the tax return of GALLIANCE DISTRIBUTION ?

The tax return of GALLIANCE DISTRIBUTION 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 GALLIANCE DISTRIBUTION operate?

GALLIANCE DISTRIBUTION operates in the sector Transformation et conservation de la viande de volaille (NAF code 10.12Z). See the 'Sector positioning' section above to compare the company with its competitors.