CARRIERES BENOIT GAUTHIER : revenue, balance sheet and financial ratios

CARRIERES BENOIT GAUTHIER is a French company founded 16 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in CHATUZANGE-LE-GOUBET (26300), this company of category PME shows in 2022 a revenue of 1.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - CARRIERES BENOIT GAUTHIER (SIREN 520618612)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 1 630 233 € 1 452 007 € 1 078 337 € 975 320 € 974 462 € 1 169 318 € 873 841 €
Net income 65 815 € 44 466 € 22 054 € 19 242 € 18 163 € 39 231 € 29 015 €
EBITDA 127 446 € 97 785 € 110 690 € 70 236 € 59 690 € 95 822 € 47 500 €
Net margin 4.0% 3.1% 2.0% 2.0% 1.9% 3.4% 3.3%

Revenue and income statement

In 2022, CARRIERES BENOIT GAUTHIER achieves revenue of 1.6 M€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +11.0%. Vs 2021, growth of +12% (1.5 M€ -> 1.6 M€). After deducting consumption (322 k€), gross margin stands at 1.3 M€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 127 k€, representing 7.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 66 k€, i.e. 4.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 630 233 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 308 548 €

EBITDA (2022) ?
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

127 446 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

84 199 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

65 815 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.8%

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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 146%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 8.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

145.807%

Financial autonomy (2022) ?
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

29.813%

Cash flow / Revenue (2022) ?
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

8.809%

Repayment capacity (2022) ?
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

4.158

Asset age ratio (2022) ?
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

70.3%

Solvency indicators evolution
CARRIERES BENOIT GAUTHIER

Sector positioning

Debt ratio
145.81 2022
2020
2021
2022
Q1: 0.01
Med: 14.91
Q3: 62.42
Watch

In 2022, the debt ratio of CARRIERES BENOIT GAUTHIER (145.81) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
29.81% 2022
2020
2021
2022
Q1: 21.35%
Med: 43.24%
Q3: 62.29%
Average

In 2022, the financial autonomy of CARRIERES BENOIT GAUTHIER (29.8%) 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
4.16 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.44 years
Q3: 2.42 years
Watch

In 2022, the repayment capacity of CARRIERES BENOIT GAUTHIER (4.16) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 187.81. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 6.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

187.811

Interest coverage (2022) ?
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

6.25

Liquidity indicators evolution
CARRIERES BENOIT GAUTHIER

Sector positioning

Liquidity ratio
187.81 2022
2020
2021
2022
Q1: 173.35
Med: 262.03
Q3: 420.78
Average -12 pts over 3 years

In 2022, the liquidity ratio of CARRIERES BENOIT GAUTHIER (187.81) 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.

Interest coverage
6.25x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.5x
Q3: 3.52x
Excellent

In 2022, the interest coverage of CARRIERES BENOIT GAUTHIER (6.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 67 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). Inventory turnover is 108 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 143 days of revenue, i.e. 646 k€ to permanently finance. Over 2016-2022, WCR increased by +79%, requiring additional financing.

Operating WCR (2022) ?
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

645 540 €

Customer credit (2022) ?
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 (2022) ?
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

67 j

Inventory turnover (2022) ?
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

108 j

WCR in days of revenue (2022) ?
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

143 j

WCR and payment terms evolution
CARRIERES BENOIT GAUTHIER

Positioning of CARRIERES BENOIT GAUTHIER in its sector

Comparison with sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin

Valuation estimate

Based on 95 transactions of similar company sales (all years), the value of CARRIERES BENOIT GAUTHIER is estimated at 190 418 € (range 73 210€ - 849 364€). With an EBITDA of 127 446€, the sector multiple of 1.4x is applied. 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
95 tx
73k€ 190k€ 849k€
190 418 € Range: 73 210€ - 849 364€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
127 446 € × 1.4x
Estimation 180 428 €
41 212€ - 1 250 884€
Revenue Multiple 30%
1 630 233 € × 0.17x
Estimation 283 163 €
161 909€ - 628 269€
Net Income Multiple 20%
65 815 € × 1.2x
Estimation 76 276 €
20 157€ - 177 211€
How is this estimate calculated?

This estimate is based on the analysis of 95 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 (Exploitation de gravières et sablières, extraction d’argiles et de kaolin)

Compare CARRIERES BENOIT GAUTHIER with other companies in the same sector:

Voir toutes les statistiques du secteur Exploitation de gravières et sablières, extraction d’argiles et de kaolin

Frequently asked questions about CARRIERES BENOIT GAUTHIER

What is the revenue of CARRIERES BENOIT GAUTHIER ?

The revenue of CARRIERES BENOIT GAUTHIER in 2022 is 1.6 M€.

Is CARRIERES BENOIT GAUTHIER profitable?

Yes, CARRIERES BENOIT GAUTHIER generated a net profit of 66 k€ in 2022.

Where is the headquarters of CARRIERES BENOIT GAUTHIER ?

The headquarters of CARRIERES BENOIT GAUTHIER is located in CHATUZANGE-LE-GOUBET (26300), in the department Drome.

Where to find the tax return of CARRIERES BENOIT GAUTHIER ?

The tax return of CARRIERES BENOIT GAUTHIER 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 CARRIERES BENOIT GAUTHIER operate?

CARRIERES BENOIT GAUTHIER operates in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin (NAF code 08.12Z). See the 'Sector positioning' section above to compare the company with its competitors.