DAVID GRAVALLON : revenue, balance sheet and financial ratios

DAVID GRAVALLON is a French company founded 19 years ago, specialized in the sector Travaux d'installation d'eau et de gaz en tous locaux. Based in MANCEY (71240), this company of category PME shows in 2017 a revenue of 447 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 - DAVID GRAVALLON (SIREN 492420302)
Indicator 2023 2017 2016
Revenue N/C 446 517 € 442 782 €
Net income 20 747 € 21 964 € 25 825 €
EBITDA N/C 46 408 € 48 126 €
Net margin N/C 4.9% 5.8%

Revenue and income statement

In 2023, DAVID GRAVALLON generates positive net income of 21 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 26 k€ -> 21 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

20 747 €

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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 17%. 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 72%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

17.093%

Financial autonomy (2023) ?
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

71.533%

Solvency indicators evolution
DAVID GRAVALLON

Sector positioning

Debt ratio
17.09 2023
2016
2017
2023
Q1: 1.67
Med: 17.71
Q3: 55.25
Good -8 pts over 3 years

In 2023, the debt ratio of DAVID GRAVALLON (17.09) 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
71.53% 2023
2016
2017
2023
Q1: 11.53%
Med: 34.4%
Q3: 54.98%
Excellent

In 2023, the financial autonomy of DAVID GRAVALLON (71.5%) 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
1.31 years 2017
2016
2017
Q1: 0.0 years
Med: 0.08 years
Q3: 1.0 years
Average

In 2017, the repayment capacity of DAVID GRAVALLON (1.31) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

0 j

Inventory turnover (2023) ?
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

0 j

WCR and payment terms evolution
DAVID GRAVALLON

Positioning of DAVID GRAVALLON in its sector

Comparison with sector Travaux d'installation d'eau et de gaz en tous locaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (26 transactions). This range of 24 259€ to 126 263€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
24k€ 47k€ 126k€
47 544 € Range: 24 259€ - 126 263€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 26 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 (Travaux d'installation d'eau et de gaz en tous locaux)

Compare DAVID GRAVALLON with other companies in the same sector:

Frequently asked questions about DAVID GRAVALLON

What is the revenue of DAVID GRAVALLON ?

The revenue of DAVID GRAVALLON in 2017 is 447 k€.

Is DAVID GRAVALLON profitable?

Yes, DAVID GRAVALLON generated a net profit of 21 k€ in 2023.

Where is the headquarters of DAVID GRAVALLON ?

The headquarters of DAVID GRAVALLON is located in MANCEY (71240), in the department Saone-et-Loire.

Where to find the tax return of DAVID GRAVALLON ?

The tax return of DAVID GRAVALLON 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 DAVID GRAVALLON operate?

DAVID GRAVALLON operates in the sector Travaux d'installation d'eau et de gaz en tous locaux (NAF code 43.22A). See the 'Sector positioning' section above to compare the company with its competitors.