SIREN : 505211508
GAYA is a French company founded 17 years ago, specialized in the sector Enseignement de disciplines sportives et d'activités de loisirs. Based in PARIS (75010), this company of category PME shows in 2017 a revenue of 362 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2017 | 2016 |
|---|---|---|
| Revenue | 362 013 € | 298 979 € |
| Net income | 67 845 € | 25 542 € |
| EBITDA | 94 818 € | 30 636 € |
| Net margin | 18.7% | 8.5% |
In 2017, GAYA achieves revenue of 362 k€. Vs 2016, growth of +21% (299 k€ -> 362 k€). After deducting consumption (0 €), gross margin stands at 362 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 95 k€, representing 26.2% of revenue. Positive scissor effect: EBITDA margin improves by +15.9 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 68 k€, i.e. 18.7% of revenue. This profit can be retained or distributed to shareholders.
362 013 €
362 013 €
94 818 €
93 596 €
67 845 €
26.2%
The debt ratio (= Financial debt / Equity x 100) stands at 94%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 45%. 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 2.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 19.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
94.385%
44.989%
19.083%
2.921
54.1%
In 2017, the debt ratio of GAYA (94.39) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2017, the financial autonomy of GAYA (45.0%) 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.
In 2017, the repayment capacity of GAYA (2.92) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 774.64. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
774.644
0.0
In 2017, the liquidity ratio of GAYA (774.64) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2017, the interest coverage of GAYA (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
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: 8 days. The gap of 36 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 9 days of revenue, i.e. 9 k€ to permanently finance.
8 927 €
44 j
8 j
0 j
9 j
Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 230 716€ to 815 668€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 39 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare GAYA with other companies in the same sector:
The revenue of GAYA in 2017 is 362 k€.
Yes, GAYA generated a net profit of 68 k€ in 2017.
The headquarters of GAYA is located in PARIS (75010), in the department Paris.
The tax return of GAYA 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).
GAYA operates in the sector Enseignement de disciplines sportives et d'activités de loisirs (NAF code 85.51Z). See the 'Sector positioning' section above to compare the company with its competitors.