CARRIERES DE GUITTERNEL : revenue, balance sheet and financial ratios

CARRIERES DE GUITTERNEL is a French company founded 66 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in BREHAND (22510), this company of category ETI shows in 2024 a revenue of 27.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - CARRIERES DE GUITTERNEL (SIREN 026050088)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 27 834 079 € 27 799 671 € 24 616 961 € 8 031 737 € 7 851 991 € 6 877 528 € 5 920 078 € 5 251 837 € 5 396 342 €
Net income 5 646 649 € 3 906 698 € 4 064 162 € 1 334 525 € 4 431 349 € 4 932 752 € 688 529 € 226 817 € 9 595 552 €
EBITDA 6 940 207 € 6 392 174 € 5 754 351 € 2 592 446 € 2 932 824 € 2 631 795 € 1 736 471 € 1 159 675 € 1 439 955 €
Net margin 20.3% 14.1% 16.5% 16.6% 56.4% 71.7% 11.6% 4.3% 177.8%

Revenue and income statement

In 2024, CARRIERES DE GUITTERNEL achieves revenue of 27.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +22.8%. Vs 2023: +0%. After deducting consumption (4.1 M€), gross margin stands at 23.7 M€, i.e. a rate of 85%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6.9 M€, representing 24.9% of 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 5.6 M€, i.e. 20.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

27 834 079 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

23 700 506 €

EBITDA (2024) ?
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

6 940 207 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

4 244 476 €

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

5 646 649 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

24.9%

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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 7%. 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 75%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 28.2% 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 (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

7.26%

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

75.032%

Cash flow / Revenue (2024) ?
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

28.239%

Repayment capacity (2024) ?
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

0.257

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

45.4%

Solvency indicators evolution
CARRIERES DE GUITTERNEL

Sector positioning

Debt ratio
7.26 2024
2022
2023
2024
Q1: 0.0
Med: 15.09
Q3: 59.35
Good -12 pts over 3 years

In 2024, the debt ratio of CARRIERES DE GUITTERNEL (7.26) 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
75.03% 2024
2022
2023
2024
Q1: 20.88%
Med: 43.34%
Q3: 63.58%
Excellent

In 2024, the financial autonomy of CARRIERES DE GUITTERNEL (75.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.26 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.26 years
Q3: 2.04 years
Good

In 2024, the repayment capacity of CARRIERES DE GUITTERNEL (0.26) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 192.16. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.

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

192.157

Interest coverage (2024) ?
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

0.637

Liquidity indicators evolution
CARRIERES DE GUITTERNEL

Sector positioning

Liquidity ratio
192.16 2024
2022
2023
2024
Q1: 160.68
Med: 260.82
Q3: 420.56
Average +8 pts over 3 years

In 2024, the liquidity ratio of CARRIERES DE GUITTERNEL (192.16) 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
0.64x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.51x
Q3: 10.02x
Average

In 2024, the interest coverage of CARRIERES DE GUITTERNEL (0.6x) 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: 56 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. The company must finance 7 days of gap between collections and payments. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 9 days of revenue, i.e. 691 k€ to permanently finance. Over 2016-2024, WCR increased by +298%, requiring additional financing.

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

691 399 €

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

56 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

49 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

4 j

WCR in days of revenue (2024) ?
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

9 j

WCR and payment terms evolution
CARRIERES DE GUITTERNEL

Positioning of CARRIERES DE GUITTERNEL 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 DE GUITTERNEL is estimated at 7 671 916 € (range 2 297 319€ - 40 317 939€). With an EBITDA of 6 940 207€, 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 2024
95 tx
2297k€ 7671k€ 40317k€
7 671 916 € Range: 2 297 319€ - 40 317 939€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
6 940 207 € × 1.4x
Estimation 9 825 391 €
2 244 244€ - 68 118 197€
Revenue Multiple 30%
27 834 079 € × 0.17x
Estimation 4 834 636 €
2 764 383€ - 10 726 858€
Net Income Multiple 20%
5 646 649 € × 1.2x
Estimation 6 544 150 €
1 729 411€ - 15 203 916€
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 DE GUITTERNEL 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 DE GUITTERNEL

What is the revenue of CARRIERES DE GUITTERNEL ?

The revenue of CARRIERES DE GUITTERNEL in 2024 is 27.8 M€.

Is CARRIERES DE GUITTERNEL profitable?

Yes, CARRIERES DE GUITTERNEL generated a net profit of 5.6 M€ in 2024.

Where is the headquarters of CARRIERES DE GUITTERNEL ?

The headquarters of CARRIERES DE GUITTERNEL is located in BREHAND (22510), in the department Cotes-d'Armor.

Where to find the tax return of CARRIERES DE GUITTERNEL ?

The tax return of CARRIERES DE GUITTERNEL 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 DE GUITTERNEL operate?

CARRIERES DE GUITTERNEL 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.