GAYA DEVELOPPEMENT ET STRATEGIE : revenue, balance sheet and financial ratios

GAYA DEVELOPPEMENT ET STRATEGIE is a French company founded 11 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in SAINT-GERMAIN-DU-PLAIN (71370), this company of category PME shows in 2020 a revenue of 203 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 - GAYA DEVELOPPEMENT ET STRATEGIE (SIREN 809526981)
Indicator 2020 2019 2018 2017 2016 2015
Revenue 203 160 € 194 493 € 131 100 € 106 456 € 53 791 € 13 150 €
Net income 43 300 € 46 379 € 29 532 € 30 885 € 21 346 € 139 €
EBITDA 57 753 € 61 213 € 37 317 € 38 007 € 25 498 € -520 €
Net margin 21.3% 23.8% 22.5% 29.0% 39.7% 1.1%

Revenue and income statement

In 2020, GAYA DEVELOPPEMENT ET STRATEGIE achieves revenue of 203 k€. Over the period 2015-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +72.9%. Vs 2019: +4%. After deducting consumption (0 €), gross margin stands at 203 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 58 k€, representing 28.4% of revenue. Warning negative scissor effect: despite revenue change (+4%), EBITDA varies by -6%, reducing margin by 3.0 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 43 k€, i.e. 21.3% of revenue. This profit can be retained or distributed to shareholders.

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

203 160 €

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

203 160 €

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

57 753 €

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

54 565 €

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

43 300 €

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

28.4%

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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 14%. 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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 22.9% 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 (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

14.296%

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

10.696%

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

22.884%

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

83.1%

Solvency indicators evolution
GAYA DEVELOPPEMENT ET STRATEGIE

Sector positioning

Debt ratio
14.3 2020
2018
2019
2020
Q1: 0.0
Med: 5.56
Q3: 57.95
Average +29 pts over 3 years

In 2020, the debt ratio of GAYA DEVELOPPEMENT ET STR... (14.30) 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
10.7% 2020
2018
2019
2020
Q1: 5.53%
Med: 38.14%
Q3: 73.13%
Average

In 2020, the financial autonomy of GAYA DEVELOPPEMENT ET STR... (10.7%) 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
0.0 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 0.94 years
Excellent

In 2020, the repayment capacity of GAYA DEVELOPPEMENT ET STR... (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 325.48. 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

325.476

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

0.0

Liquidity indicators evolution
GAYA DEVELOPPEMENT ET STRATEGIE

Sector positioning

Liquidity ratio
325.48 2020
2018
2019
2020
Q1: 140.02
Med: 286.52
Q3: 706.11
Good

In 2020, the liquidity ratio of GAYA DEVELOPPEMENT ET STR... (325.48) 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
0.0x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 0.12x
Average -50 pts over 3 years

In 2020, the interest coverage of GAYA DEVELOPPEMENT ET STR... (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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 2 days. WCR is negative (-70 days): operations structurally generate cash. Notable WCR improvement over the period (-678%), freeing up 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

-39 283 €

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

28 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

30 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

0 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

-70 j

WCR and payment terms evolution
GAYA DEVELOPPEMENT ET STRATEGIE

Positioning of GAYA DEVELOPPEMENT ET STRATEGIE in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 53 transactions of similar company sales in 2020, the value of GAYA DEVELOPPEMENT ET STRATEGIE is estimated at 196 697 € (range 105 318€ - 351 238€). With an EBITDA of 57 753€, the sector multiple of 4.6x is applied. The price/revenue ratio is 0.45x (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
53 tx
105k€ 196k€ 351k€
196 697 € Range: 105 318€ - 351 238€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
57 753 € × 4.6x
Estimation 263 319 €
160 740€ - 425 166€
Revenue Multiple 30%
203 160 € × 0.45x
Estimation 92 155 €
40 787€ - 110 075€
Net Income Multiple 20%
43 300 € × 4.3x
Estimation 186 956 €
63 565€ - 528 166€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 53 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 (Conseil pour les affaires et autres conseils de gestion)

Compare GAYA DEVELOPPEMENT ET STRATEGIE with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about GAYA DEVELOPPEMENT ET STRATEGIE

What is the revenue of GAYA DEVELOPPEMENT ET STRATEGIE ?

The revenue of GAYA DEVELOPPEMENT ET STRATEGIE in 2020 is 203 k€.

Is GAYA DEVELOPPEMENT ET STRATEGIE profitable?

Yes, GAYA DEVELOPPEMENT ET STRATEGIE generated a net profit of 43 k€ in 2020.

Where is the headquarters of GAYA DEVELOPPEMENT ET STRATEGIE ?

The headquarters of GAYA DEVELOPPEMENT ET STRATEGIE is located in SAINT-GERMAIN-DU-PLAIN (71370), in the department Saone-et-Loire.

Where to find the tax return of GAYA DEVELOPPEMENT ET STRATEGIE ?

The tax return of GAYA DEVELOPPEMENT ET STRATEGIE 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 GAYA DEVELOPPEMENT ET STRATEGIE operate?

GAYA DEVELOPPEMENT ET STRATEGIE operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.