ENTREPRISE GACHET : revenue, balance sheet and financial ratios

ENTREPRISE GACHET is a French company founded 52 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in CHAMPIER (38260), this company of category PME shows in 2024 a revenue of 8.0 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 - ENTREPRISE GACHET (SIREN 301367132)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 7 952 887 € N/C N/C N/C 6 254 921 € 8 556 358 € 10 532 513 € 8 893 598 € 10 159 096 €
Net income 578 812 € 359 143 € 958 997 € 498 524 € 291 772 € 1 422 380 € 138 227 € 167 912 € 468 311 €
EBITDA 1 583 692 € N/C N/C N/C 1 710 141 € 1 186 650 € 1 505 809 € 1 452 948 € 1 881 676 €
Net margin 7.3% N/C N/C N/C 4.7% 16.6% 1.3% 1.9% 4.6%

Revenue and income statement

In 2024, ENTREPRISE GACHET achieves revenue of 8.0 M€. Activity remains stable over the period (CAGR: -3.0%). After deducting consumption (1.3 M€), gross margin stands at 6.6 M€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.6 M€, representing 19.9% 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 579 k€, i.e. 7.3% 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

7 952 887 €

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

6 638 743 €

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

1 583 692 €

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

339 802 €

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

578 812 €

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

19.9%

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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 1%. 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 83%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 19.4% 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

1.385%

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

83.406%

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

19.358%

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

0.085

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

32.5%

Solvency indicators evolution
ENTREPRISE GACHET

Sector positioning

Debt ratio
1.39 2024
2022
2023
2024
Q1: 0.0
Med: 15.2
Q3: 59.48
Good

In 2024, the debt ratio of ENTREPRISE GACHET (1.39) 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
83.41% 2024
2022
2023
2024
Q1: 20.88%
Med: 43.36%
Q3: 63.48%
Excellent

In 2024, the financial autonomy of ENTREPRISE GACHET (83.4%) 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
0.09 years 2024
2024
Q1: 0.0 years
Med: 0.26 years
Q3: 2.04 years
Good

In 2024, the repayment capacity of ENTREPRISE GACHET (0.09) 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 296.14. 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 0.3x. 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

296.139

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

0.318

Liquidity indicators evolution
ENTREPRISE GACHET

Sector positioning

Liquidity ratio
296.14 2024
2022
2023
2024
Q1: 161.05
Med: 260.85
Q3: 420.01
Good +12 pts over 3 years

In 2024, the liquidity ratio of ENTREPRISE GACHET (296.14) 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
0.32x 2024
2024
Q1: 0.0x
Med: 1.51x
Q3: 10.02x
Average

In 2024, the interest coverage of ENTREPRISE GACHET (0.3x) 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: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 99 days. Excellent situation: suppliers finance 42 days of the operating cycle (retail model). Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-69 days): operations structurally generate cash. Notable WCR improvement over the period (-1111%), freeing up cash.

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

-1 524 887 €

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

57 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

99 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

19 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

-69 j

WCR and payment terms evolution
ENTREPRISE GACHET

Positioning of ENTREPRISE GACHET 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 ENTREPRISE GACHET is estimated at 1 669 607 € (range 528 468€ - 9 003 151€). With an EBITDA of 1 583 692€, 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
528k€ 1669k€ 9003k€
1 669 607 € Range: 528 468€ - 9 003 151€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 583 692 € × 1.4x
Estimation 2 242 065 €
512 116€ - 15 543 952€
Revenue Multiple 30%
7 952 887 € × 0.17x
Estimation 1 381 375 €
789 853€ - 3 064 930€
Net Income Multiple 20%
578 812 € × 1.2x
Estimation 670 811 €
177 274€ - 1 558 483€
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 ENTREPRISE GACHET 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 ENTREPRISE GACHET

What is the revenue of ENTREPRISE GACHET ?

The revenue of ENTREPRISE GACHET in 2024 is 8.0 M€.

Is ENTREPRISE GACHET profitable?

Yes, ENTREPRISE GACHET generated a net profit of 579 k€ in 2024.

Where is the headquarters of ENTREPRISE GACHET ?

The headquarters of ENTREPRISE GACHET is located in CHAMPIER (38260), in the department Isere.

Where to find the tax return of ENTREPRISE GACHET ?

The tax return of ENTREPRISE GACHET 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 ENTREPRISE GACHET operate?

ENTREPRISE GACHET 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.