COMPAGNIE GENERALE DE GOURGUES : revenue, balance sheet and financial ratios

COMPAGNIE GENERALE DE GOURGUES is a French company founded 32 years ago, specialized in the sector Restauration traditionnelle. Based in BEGLES (33130), this company of category PME shows in 2022 a revenue of 913 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 - COMPAGNIE GENERALE DE GOURGUES (SIREN 392152062)
Indicator 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 912 954 € 581 949 € 668 898 € 1 054 252 € 1 050 260 € 1 058 843 € 960 988 € 1 160 780 €
Net income -69 475 € 15 023 € 97 085 € 39 890 € -40 725 € 13 240 € -119 652 € 24 489 €
EBITDA -18 995 € 64 698 € 126 818 € 95 813 € 16 575 € 30 535 € -55 162 € 82 470 €
Net margin -7.6% 2.6% 14.5% 3.8% -3.9% 1.3% -12.5% 2.1%

Revenue and income statement

In 2022, COMPAGNIE GENERALE DE GOURGUES achieves revenue of 913 k€. Activity remains stable over the period (CAGR: -3.4%). Vs 2021, growth of +57% (582 k€ -> 913 k€). After deducting consumption (320 k€), gross margin stands at 593 k€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -19 k€, representing -2.1% of revenue. Warning negative scissor effect: despite revenue change (+57%), EBITDA varies by -129%, reducing margin by 13.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -69 k€ (-7.6% of revenue), which will impact equity.

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

912 954 €

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

593 104 €

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

-18 995 €

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

-64 729 €

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

-69 475 €

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

-2.1%

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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 5638%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

5638.302%

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

1.435%

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

-2.324%

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

-34.888

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

23.6%

Solvency indicators evolution
COMPAGNIE GENERALE DE GOURGUES

Sector positioning

Debt ratio
5638.3 2022
2020
2021
2022
Q1: 0.42
Med: 45.67
Q3: 157.58
Watch

In 2022, the debt ratio of COMPAGNIE GENERALE DE GOU... (5638.30) 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
1.44% 2022
2020
2021
2022
Q1: 7.88%
Med: 31.38%
Q3: 55.22%
Average

In 2022, the financial autonomy of COMPAGNIE GENERALE DE GOU... (1.4%) 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
-34.89 years 2022
2020
2021
2022
Q1: -0.57 years
Med: 0.5 years
Q3: 3.45 years
Excellent -50 pts over 3 years

In 2022, the repayment capacity of COMPAGNIE GENERALE DE GOU... (-34.89) 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 120.12. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

120.119

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

-14.13

Liquidity indicators evolution
COMPAGNIE GENERALE DE GOURGUES

Sector positioning

Liquidity ratio
120.12 2022
2020
2021
2022
Q1: 69.17
Med: 146.22
Q3: 272.06
Average -28 pts over 3 years

In 2022, the liquidity ratio of COMPAGNIE GENERALE DE GOU... (120.12) 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
-14.13x 2022
2020
2021
2022
Q1: -0.42x
Med: 0.37x
Q3: 4.22x
Average -39 pts over 3 years

In 2022, the interest coverage of COMPAGNIE GENERALE DE GOU... (-14.1x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). Inventory turnover is 31 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 11 days of revenue, i.e. 27 k€ to permanently finance. Notable WCR improvement over the period (-78%), freeing up cash.

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

26 859 €

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

1 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

37 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

31 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

11 j

WCR and payment terms evolution
COMPAGNIE GENERALE DE GOURGUES

Positioning of COMPAGNIE GENERALE DE GOURGUES in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 833 transactions of similar company sales in 2022, the value of COMPAGNIE GENERALE DE GOURGUES is estimated at 873 078 € (range 498 527€ - 1 508 952€). The price/revenue ratio is 0.96x (in line with sector norms). 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 2022
833 transactions
498k€ 873k€ 1508k€
873 078 € Range: 498 527€ - 1 508 952€
NAF 5 année 2022

Valuation method used

Revenue Multiple
912 954 € × 0.96x = 873 079 €
Range: 498 528€ - 1 508 953€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 833 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 (Restauration traditionnelle)

Compare COMPAGNIE GENERALE DE GOURGUES with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about COMPAGNIE GENERALE DE GOURGUES

What is the revenue of COMPAGNIE GENERALE DE GOURGUES ?

The revenue of COMPAGNIE GENERALE DE GOURGUES in 2022 is 913 k€.

Is COMPAGNIE GENERALE DE GOURGUES profitable?

COMPAGNIE GENERALE DE GOURGUES recorded a net loss in 2022.

Where is the headquarters of COMPAGNIE GENERALE DE GOURGUES ?

The headquarters of COMPAGNIE GENERALE DE GOURGUES is located in BEGLES (33130), in the department Gironde.

Where to find the tax return of COMPAGNIE GENERALE DE GOURGUES ?

The tax return of COMPAGNIE GENERALE DE GOURGUES 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 COMPAGNIE GENERALE DE GOURGUES operate?

COMPAGNIE GENERALE DE GOURGUES operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.