GERSALI : revenue, balance sheet and financial ratios

GERSALI is a French company founded 36 years ago, specialized in the sector Hypermarchés. Based in LECTOURE (32700), this company of category PME shows in 2017 a revenue of 18.6 M€. 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

Financial history - GERSALI (SIREN 377512470)
Indicator 2024 2023 2022 2018 2017 2016 2015
Revenue N/C N/C N/C N/C 18 614 412 € 18 376 694 € 18 432 302 €
Net income 361 573 € 314 825 € 364 717 € 161 174 € 247 051 € 262 143 € 347 335 €
EBITDA N/C N/C N/C N/C 501 089 € 556 242 € 716 629 €
Net margin N/C N/C N/C N/C 1.3% 1.4% 1.9%

Revenue and income statement

In 2024, GERSALI generates positive net income of 362 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 347 k€ -> 362 k€.

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

361 573 €

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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 52%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

52.234%

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

45.556%

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

21.9%

Solvency indicators evolution
GERSALI

Sector positioning

Debt ratio
52.23 2024
2022
2023
2024
Q1: 19.62
Med: 53.81
Q3: 119.13
Good -16 pts over 3 years

In 2024, the debt ratio of GERSALI (52.23) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
45.56% 2024
2022
2023
2024
Q1: 21.34%
Med: 36.4%
Q3: 49.04%
Good +22 pts over 3 years

In 2024, the financial autonomy of GERSALI (45.6%) 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 245.71. 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

245.707

Liquidity indicators evolution
GERSALI

Sector positioning

Liquidity ratio
245.71 2024
2022
2023
2024
Q1: 115.06
Med: 147.03
Q3: 190.08
Excellent +9 pts over 3 years

In 2024, the liquidity ratio of GERSALI (245.71) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
GERSALI

Positioning of GERSALI in its sector

Comparison with sector Hypermarchés

Valuation estimate

Based on 551 transactions of similar company sales in 2024, the value of GERSALI is estimated at 2 106 411 € (range 950 226€ - 4 756 927€). 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
551 transactions
950k€ 2106k€ 4756k€
2 106 411 € Range: 950 226€ - 4 756 927€
NAF 5 année 2024

Valuation method used

Net Income Multiple
361 573 € × 5.8x = 2 106 411 €
Range: 950 227€ - 4 756 927€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 551 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 (Hypermarchés)

Compare GERSALI with other companies in the same sector:

Frequently asked questions about GERSALI

What is the revenue of GERSALI ?

The revenue of GERSALI in 2017 is 18.6 M€.

Is GERSALI profitable?

Yes, GERSALI generated a net profit of 362 k€ in 2024.

Where is the headquarters of GERSALI ?

The headquarters of GERSALI is located in LECTOURE (32700), in the department Gers.

Where to find the tax return of GERSALI ?

The tax return of GERSALI 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 GERSALI operate?

GERSALI operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.