CHAVAZ PERE ET FILS : revenue, balance sheet and financial ratios

CHAVAZ PERE ET FILS is a French company founded 47 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in ETREMBIERES (74100), this company of category PME shows in 2024 a revenue of 7.6 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 - CHAVAZ PERE ET FILS (SIREN 317410728)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 7 625 123 € 7 601 457 € 8 653 752 € 7 197 654 € 7 579 199 € 9 093 027 € 8 808 211 € 8 472 426 € 8 451 423 €
Net income -327 444 € 527 396 € 319 998 € -292 955 € 919 511 € 1 297 999 € 373 007 € 160 578 € 501 482 €
EBITDA -334 262 € 303 700 € 360 058 € -32 504 € 804 758 € 1 094 391 € 774 448 € 1 035 233 € 1 095 125 €
Net margin -4.3% 6.9% 3.7% -4.1% 12.1% 14.3% 4.2% 1.9% 5.9%

Revenue and income statement

In 2024, CHAVAZ PERE ET FILS achieves revenue of 7.6 M€. Activity remains stable over the period (CAGR: -1.3%). Vs 2023: +0%. After deducting consumption (2.7 M€), gross margin stands at 4.9 M€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -334 k€, representing -4.4% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -210%, reducing margin by 8.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -327 k€ (-4.3% of revenue), which will impact equity.

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

7 625 123 €

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

4 925 694 €

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

-334 262 €

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

-505 060 €

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

-327 444 €

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

-4.4%

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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 50%. 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 (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

50.289%

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

41.132%

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

-1.982%

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

-20.735

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

44.6%

Solvency indicators evolution
CHAVAZ PERE ET FILS

Sector positioning

Debt ratio
50.29 2024
2022
2023
2024
Q1: 0.0
Med: 15.09
Q3: 59.35
Average +23 pts over 3 years

In 2024, the debt ratio of CHAVAZ PERE ET FILS (50.29) 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
41.13% 2024
2022
2023
2024
Q1: 20.88%
Med: 43.34%
Q3: 63.58%
Average -14 pts over 3 years

In 2024, the financial autonomy of CHAVAZ PERE ET FILS (41.1%) 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
-20.73 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.26 years
Q3: 2.04 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of CHAVAZ PERE ET FILS (-20.73) 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 373.83. 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

373.83

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

-32.061

Liquidity indicators evolution
CHAVAZ PERE ET FILS

Sector positioning

Liquidity ratio
373.83 2024
2022
2023
2024
Q1: 160.68
Med: 260.82
Q3: 420.56
Good +7 pts over 3 years

In 2024, the liquidity ratio of CHAVAZ PERE ET FILS (373.83) 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
-32.06x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.51x
Q3: 10.02x
Average -47 pts over 3 years

In 2024, the interest coverage of CHAVAZ PERE ET FILS (-32.1x) 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: 80 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 78 days. The company must finance 2 days of gap between collections and payments. Inventory turnover is 64 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 185 days of revenue, i.e. 3.9 M€ to permanently finance. Over 2016-2024, WCR increased by +140%, 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

3 912 069 €

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

80 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

78 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

64 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

185 j

WCR and payment terms evolution
CHAVAZ PERE ET FILS

Positioning of CHAVAZ PERE ET FILS 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 CHAVAZ PERE ET FILS is estimated at 1 324 444 € (range 757 300€ - 2 938 614€). 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
757k€ 1324k€ 2938k€
1 324 444 € Range: 757 300€ - 2 938 614€
NAF 5 all-time

Valuation method used

Revenue Multiple
7 625 123 € × 0.17x = 1 324 445 €
Range: 757 300€ - 2 938 614€

Only this financial indicator is available for this company.

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 CHAVAZ PERE ET FILS 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 CHAVAZ PERE ET FILS

What is the revenue of CHAVAZ PERE ET FILS ?

The revenue of CHAVAZ PERE ET FILS in 2024 is 7.6 M€.

Is CHAVAZ PERE ET FILS profitable?

CHAVAZ PERE ET FILS recorded a net loss in 2024.

Where is the headquarters of CHAVAZ PERE ET FILS ?

The headquarters of CHAVAZ PERE ET FILS is located in ETREMBIERES (74100), in the department Haute-Savoie.

Where to find the tax return of CHAVAZ PERE ET FILS ?

The tax return of CHAVAZ PERE ET FILS 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 CHAVAZ PERE ET FILS operate?

CHAVAZ PERE ET FILS 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.