FAUGERON - GATHIER : revenue, balance sheet and financial ratios

FAUGERON - GATHIER is a French company founded 13 years ago, specialized in the sector Commerces de détail de charbons et combustibles. Based in LAVAVEIX-LES-MINES (23150), this company of category PME shows in 2022 a revenue of 7.3 M€. 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 - FAUGERON - GATHIER (SIREN 753177237)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 7 281 750 € 5 203 855 € N/C N/C N/C N/C N/C
Net income 133 988 € 111 873 € 105 767 € 38 199 € 100 227 € 71 052 € 87 882 € 82 799 € 15 082 €
EBITDA N/C N/C 168 353 € 106 645 € N/C N/C N/C N/C N/C
Net margin N/C N/C 1.5% 0.7% N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, FAUGERON - GATHIER generates positive net income of 134 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 15 k€ -> 134 k€.

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

133 988 €

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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 8%. 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 45%. 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

7.879%

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

44.527%

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

21.5%

Solvency indicators evolution
FAUGERON - GATHIER

Sector positioning

Debt ratio
7.88 2024
2022
2023
2024
Q1: 6.16
Med: 21.72
Q3: 62.74
Good

In 2024, the debt ratio of FAUGERON - GATHIER (7.88) 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
44.53% 2024
2022
2023
2024
Q1: 28.41%
Med: 45.6%
Q3: 59.58%
Average +11 pts over 3 years

In 2024, the financial autonomy of FAUGERON - GATHIER (44.5%) 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
0.07 years 2022
2022
Q1: 0.1 years
Med: 0.88 years
Q3: 2.43 years
Excellent

In 2022, the repayment capacity of FAUGERON - GATHIER (0.07) 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 154.41. 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

154.41

Liquidity indicators evolution
FAUGERON - GATHIER

Sector positioning

Liquidity ratio
154.41 2024
2022
2023
2024
Q1: 148.68
Med: 206.0
Q3: 307.91
Average

In 2024, the liquidity ratio of FAUGERON - GATHIER (154.41) 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
0.33x 2022
2022
Q1: 0.0x
Med: 0.93x
Q3: 3.14x
Average

In 2022, the interest coverage of FAUGERON - GATHIER (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.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
FAUGERON - GATHIER

Positioning of FAUGERON - GATHIER in its sector

Comparison with sector Commerces de détail de charbons et combustibles

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of FAUGERON - GATHIER is estimated at 326 467 € (range 153 797€ - 1 012 692€). 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 2024
117 transactions
153k€ 326k€ 1012k€
326 467 € Range: 153 797€ - 1 012 692€
NAF 5 année 2024

Valuation method used

Net Income Multiple
133 988 € × 2.4x = 326 467 €
Range: 153 798€ - 1 012 692€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Commerces de détail de charbons et combustibles)

Compare FAUGERON - GATHIER with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail de charbons et combustibles

Frequently asked questions about FAUGERON - GATHIER

What is the revenue of FAUGERON - GATHIER ?

The revenue of FAUGERON - GATHIER in 2022 is 7.3 M€.

Is FAUGERON - GATHIER profitable?

Yes, FAUGERON - GATHIER generated a net profit of 134 k€ in 2024.

Where is the headquarters of FAUGERON - GATHIER ?

The headquarters of FAUGERON - GATHIER is located in LAVAVEIX-LES-MINES (23150), in the department Creuse.

Where to find the tax return of FAUGERON - GATHIER ?

The tax return of FAUGERON - GATHIER 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 FAUGERON - GATHIER operate?

FAUGERON - GATHIER operates in the sector Commerces de détail de charbons et combustibles (NAF code 47.78B). See the 'Sector positioning' section above to compare the company with its competitors.