BATIMENT ET GRANIT PLOUMANACH : revenue, balance sheet and financial ratios

BATIMENT ET GRANIT PLOUMANACH is a French company founded 66 years ago, specialized in the sector Extraction de pierres ornementales et de construction, de calcaire industriel, de gypse, de craie et d'ardoise. Based in LOUVIGNE-DU-DESERT (35420), this company of category PME shows in 2020 a revenue of 299 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 - BATIMENT ET GRANIT PLOUMANACH (SIREN 436050017)
Indicator 2020 2019 2018 2017 2016
Revenue 299 450 € 359 152 € 363 201 € 311 486 € 549 792 €
Net income -316 766 € 25 188 € -123 954 € -65 544 € -15 590 €
EBITDA -261 826 € -220 097 € -63 565 € -297 € 53 055 €
Net margin -105.8% 7.0% -34.1% -21.0% -2.8%

Revenue and income statement

In 2020, BATIMENT ET GRANIT PLOUMANACH achieves revenue of 299 k€. Revenue is declining over the period 2016-2020 (CAGR: -14.1%). Significant drop of -17% vs 2019. After deducting consumption (49 k€), gross margin stands at 250 k€, i.e. a rate of 84%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -262 k€, representing -87.4% of revenue. Warning negative scissor effect: despite revenue change (-17%), EBITDA varies by -19%, reducing margin by 26.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -317 k€ (-105.8% of revenue), which will impact equity.

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

299 450 €

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

250 215 €

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

-261 826 €

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

-304 224 €

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

-316 766 €

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

-87.4%

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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 -225%. 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 -53%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-224.993%

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

-53.306%

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

-91.333%

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

-3.694

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

15.4%

Solvency indicators evolution
BATIMENT ET GRANIT PLOUMANACH

Sector positioning

Debt ratio
-224.99 2020
2018
2019
2020
Q1: 0.02
Med: 17.58
Q3: 109.96
Excellent

In 2020, the debt ratio of BATIMENT ET GRANIT PLOUMA... (-224.99) 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
-53.31% 2020
2018
2019
2020
Q1: 11.62%
Med: 40.0%
Q3: 64.32%
Watch

In 2020, the financial autonomy of BATIMENT ET GRANIT PLOUMA... (-53.3%) 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
-3.69 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.04 years
Q3: 2.61 years
Excellent

In 2020, the repayment capacity of BATIMENT ET GRANIT PLOUMA... (-3.69) 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 296.69. 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

296.685

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

-6.458

Liquidity indicators evolution
BATIMENT ET GRANIT PLOUMANACH

Sector positioning

Liquidity ratio
296.69 2020
2018
2019
2020
Q1: 126.91
Med: 244.97
Q3: 436.89
Good +16 pts over 3 years

In 2020, the liquidity ratio of BATIMENT ET GRANIT PLOUMA... (296.69) 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
-6.46x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.1x
Q3: 1.56x
Watch

In 2020, the interest coverage of BATIMENT ET GRANIT PLOUMA... (-6.5x) 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: 59 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 178 days. Excellent situation: suppliers finance 119 days of the operating cycle (retail model). Inventory turnover is 725 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 814 days of revenue, i.e. 677 k€ to permanently finance.

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

676 979 €

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

59 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

178 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

725 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

814 j

WCR and payment terms evolution
BATIMENT ET GRANIT PLOUMANACH

Positioning of BATIMENT ET GRANIT PLOUMANACH in its sector

Comparison with sector Extraction de pierres ornementales et de construction, de calcaire industriel, de gypse, de craie et d'ardoise

Valuation estimate

Based on 110 transactions of similar company sales (all years), the value of BATIMENT ET GRANIT PLOUMANACH is estimated at 52 012 € (range 30 068€ - 126 851€). The price/revenue ratio is 0.17x (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 2020
110 transactions
30k€ 52k€ 126k€
52 012 € Range: 30 068€ - 126 851€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
299 450 € × 0.17x = 52 013 €
Range: 30 068€ - 126 851€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 110 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 (Extraction de pierres ornementales et de construction, de calcaire industriel, de gypse, de craie et d'ardoise)

Compare BATIMENT ET GRANIT PLOUMANACH with other companies in the same sector:

Voir toutes les statistiques du secteur Extraction de pierres ornementales et de construction, de calcaire industriel, de gypse, de craie et d'ardoise

Frequently asked questions about BATIMENT ET GRANIT PLOUMANACH

What is the revenue of BATIMENT ET GRANIT PLOUMANACH ?

The revenue of BATIMENT ET GRANIT PLOUMANACH in 2020 is 299 k€.

Is BATIMENT ET GRANIT PLOUMANACH profitable?

BATIMENT ET GRANIT PLOUMANACH recorded a net loss in 2020.

Where is the headquarters of BATIMENT ET GRANIT PLOUMANACH ?

The headquarters of BATIMENT ET GRANIT PLOUMANACH is located in LOUVIGNE-DU-DESERT (35420), in the department Ille-et-Vilaine.

Where to find the tax return of BATIMENT ET GRANIT PLOUMANACH ?

The tax return of BATIMENT ET GRANIT PLOUMANACH 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 BATIMENT ET GRANIT PLOUMANACH operate?

BATIMENT ET GRANIT PLOUMANACH operates in the sector Extraction de pierres ornementales et de construction, de calcaire industriel, de gypse, de craie et d'ardoise (NAF code 08.11Z). See the 'Sector positioning' section above to compare the company with its competitors.