ENTREPRISE GENERALE GAZAUD : revenue, balance sheet and financial ratios

ENTREPRISE GENERALE GAZAUD is a French company founded 12 years ago, specialized in the sector Construction de maisons individuelles. Based in BORMES-LES-MIMOSAS (83230), this company of category PME shows in 2019 a revenue of 21 k€. 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 GENERALE GAZAUD (SIREN 801639410)
Indicator 2019 2018 2017 2016
Revenue 20 839 € 66 618 € 115 212 € 82 316 €
Net income 3 092 € -23 708 € 1 891 € 1 390 €
EBITDA 3 855 € -21 100 € 5 021 € 894 €
Net margin 14.8% -35.6% 1.6% 1.7%

Revenue and income statement

In 2019, ENTREPRISE GENERALE GAZAUD achieves revenue of 21 k€. Revenue is declining over the period 2016-2019 (CAGR: -36.7%). Significant drop of -69% vs 2018. After deducting consumption (2 k€), gross margin stands at 19 k€, i.e. a rate of 89%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4 k€, representing 18.5% of revenue. Positive scissor effect: EBITDA margin improves by +50.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 14.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

20 839 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

18 527 €

EBITDA (2019) ?
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

3 855 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 198 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 092 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

18.5%

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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 5%. 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 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 18.4% 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 (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

5.114%

Financial autonomy (2019) ?
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

1.485%

Cash flow / Revenue (2019) ?
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

18.446%

Repayment capacity (2019) ?
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

0.0

Solvency indicators evolution
ENTREPRISE GENERALE GAZAUD

Sector positioning

Debt ratio
5.11 2019
2017
2018
2019
Q1: 0.04
Med: 8.04
Q3: 43.24
Good +10 pts over 3 years

In 2019, the debt ratio of ENTREPRISE GENERALE GAZAUD (5.11) 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
1.49% 2019
2017
2018
2019
Q1: 4.2%
Med: 22.8%
Q3: 45.31%
Average

In 2019, the financial autonomy of ENTREPRISE GENERALE GAZAUD (1.5%) 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
0.0 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.01 years
Q3: 0.65 years
Excellent

In 2019, the repayment capacity of ENTREPRISE GENERALE GAZAUD (0.00) 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 140.92. 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 2.8x. Financial charges are adequately covered by operations.

Liquidity ratio (2019) ?
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

140.922

Interest coverage (2019) ?
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

2.75

Liquidity indicators evolution
ENTREPRISE GENERALE GAZAUD

Sector positioning

Liquidity ratio
140.92 2019
2017
2018
2019
Q1: 118.74
Med: 165.19
Q3: 258.01
Average -38 pts over 3 years

In 2019, the liquidity ratio of ENTREPRISE GENERALE GAZAUD (140.92) 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
2.75x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 1.64x
Excellent +13 pts over 3 years

In 2019, the interest coverage of ENTREPRISE GENERALE GAZAUD (2.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 737 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 143 days. The gap of 594 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 128 days of revenue, i.e. 7 k€ to permanently finance. Notable WCR improvement over the period (-77%), freeing up cash.

Operating WCR (2019) ?
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

7 433 €

Customer credit (2019) ?
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

737 j

Supplier credit (2019) ?
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

143 j

Inventory turnover (2019) ?
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 in days of revenue (2019) ?
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

128 j

WCR and payment terms evolution
ENTREPRISE GENERALE GAZAUD

Positioning of ENTREPRISE GENERALE GAZAUD in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of ENTREPRISE GENERALE GAZAUD is estimated at 9 254 € (range 3 649€ - 17 372€). With an EBITDA of 3 855€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (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.

Estimated enterprise value 2019
113 transactions
3k€ 9k€ 17k€
9 254 € Range: 3 649€ - 17 372€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
3 855 € × 3.6x
Estimation 14 064 €
5 300€ - 19 451€
Revenue Multiple 30%
20 839 € × 0.11x
Estimation 2 293 €
1 596€ - 8 991€
Net Income Multiple 20%
3 092 € × 2.5x
Estimation 7 675 €
2 602€ - 24 751€
How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction de maisons individuelles)

Compare ENTREPRISE GENERALE GAZAUD with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about ENTREPRISE GENERALE GAZAUD

What is the revenue of ENTREPRISE GENERALE GAZAUD ?

The revenue of ENTREPRISE GENERALE GAZAUD in 2019 is 21 k€.

Is ENTREPRISE GENERALE GAZAUD profitable?

Yes, ENTREPRISE GENERALE GAZAUD generated a net profit of 3 k€ in 2019.

Where is the headquarters of ENTREPRISE GENERALE GAZAUD ?

The headquarters of ENTREPRISE GENERALE GAZAUD is located in BORMES-LES-MIMOSAS (83230), in the department Var.

Where to find the tax return of ENTREPRISE GENERALE GAZAUD ?

The tax return of ENTREPRISE GENERALE GAZAUD 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 GENERALE GAZAUD operate?

ENTREPRISE GENERALE GAZAUD operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.