Employees: 12 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2004-06-01 (21 years)Status: ActiveBusiness sector: Commerce de détail de viandes et de produits à base de viande en magasin spécialiséLocation: ALBERTVILLE (73200), Savoie
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
LESPINASSE & GAILLARD : revenue, balance sheet and financial ratios
LESPINASSE & GAILLARD is a French company
founded 21 years ago,
specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé.
Based in ALBERTVILLE (73200),
this company of category PME
shows in 2025 a net income positive of 83 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - LESPINASSE & GAILLARD (SIREN 478010879)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net income
82 925 €
93 103 €
98 355 €
-72 202 €
4 839 €
64 607 €
35 898 €
328 €
-40 912 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2025, LESPINASSE & GAILLARD generates positive net income of 83 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
82 925 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 41%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
34.045%
Financial autonomy (2025)
?
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
41.492%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
-2505.463
-2387.111
8866.556
1221.06
606.988
9463.134
379.207
149.455
34.045
Financial autonomy
-3.011
-3.165
0.804
5.691
9.004
0.701
14.632
27.522
41.492
Repayment capacity
None
None
None
None
None
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
34.052025
2023
2024
2025
Q1: 4.64
Med: 26.36
Q3: 84.25
Average-22 pts over 3 years
In 2025, the debt ratio of LESPINASSE & GAILLARD (34.05) 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
41.49%2025
2023
2024
2025
Q1: 21.61%
Med: 45.3%
Q3: 65.67%
Average+18 pts over 3 years
In 2025, the financial autonomy of LESPINASSE & GAILLARD (41.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 131.56. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
73.963
100.321
140.678
261.355
173.973
133.771
146.579
168.756
131.557
Interest coverage
None
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
131.562025
2023
2024
2025
Q1: 96.55
Med: 158.06
Q3: 278.05
Average-12 pts over 3 years
In 2025, the liquidity ratio of LESPINASSE & GAILLARD (131.56) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
Positioning of LESPINASSE & GAILLARD in its sector
Comparison with sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé
Valuation estimate
Based on 54 transactions of similar company sales
in 2025,
the value of LESPINASSE & GAILLARD is estimated at
734 265 €
(range 224 420€ - 1 124 369€).
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 value2025
54 tx
224k€734k€1124k€
734 265 €Range: 224 420€ - 1 124 369€
NAF 5 année 2025
Valuation method used
Net Income Multiple
82 925 €
×
8.9x
=734 265 €
Range: 224 420€ - 1 124 369€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 54 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 (Commerce de détail de viandes et de produits à base de viande en magasin spécialisé)
Compare LESPINASSE & GAILLARD with other companies in the same sector:
Frequently asked questions about LESPINASSE & GAILLARD
What is the revenue of LESPINASSE & GAILLARD ?
The revenue of LESPINASSE & GAILLARD is not publicly disclosed (confidential accounts filed with INPI).
Is LESPINASSE & GAILLARD profitable?
Yes, LESPINASSE & GAILLARD generated a net profit of 83 k€ in 2025.
Where is the headquarters of LESPINASSE & GAILLARD ?
The headquarters of LESPINASSE & GAILLARD is located in ALBERTVILLE (73200), in the department Savoie.
Where to find the tax return of LESPINASSE & GAILLARD ?
The tax return of LESPINASSE & GAILLARD 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 LESPINASSE & GAILLARD operate?
LESPINASSE & GAILLARD operates in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé (NAF code 47.22Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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