GABRIEL TP : revenue, balance sheet and financial ratios

GABRIEL TP is a French company founded 28 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in SAINT-JUST-CHALEYSSIN (38540), this company of category PME shows in 2021 a revenue of 6.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - GABRIEL TP (SIREN 414529941)
Indicator 2021 2020 2019 2018 2017 2016 2015
Revenue 6 649 895 € 7 076 431 € 5 345 599 € 4 957 273 € 3 735 019 € 3 760 531 € 3 426 130 €
Net income 101 198 € 418 195 € 319 257 € 309 111 € 204 435 € 80 244 € 200 808 €
EBITDA -52 995 € 397 721 € 433 595 € 338 666 € 229 873 € -10 504 € 115 364 €
Net margin 1.5% 5.9% 6.0% 6.2% 5.5% 2.1% 5.9%

Revenue and income statement

In 2021, GABRIEL TP achieves revenue of 6.6 M€. Over the period 2015-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +11.7%. Slight decline of -6% vs 2020. After deducting consumption (1.3 M€), gross margin stands at 5.3 M€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -53 k€, representing -0.8% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -113%, reducing margin by 6.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 101 k€, i.e. 1.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 649 895 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 313 931 €

EBITDA (2021) ?
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

-52 995 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-106 309 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

101 198 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.8%

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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 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

33.527%

Financial autonomy (2021) ?
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

43.121%

Cash flow / Revenue (2021) ?
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

-2.149%

Repayment capacity (2021) ?
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

-4.087

Asset age ratio (2021) ?
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

62.6%

Solvency indicators evolution
GABRIEL TP

Sector positioning

Debt ratio
33.53 2021
2019
2020
2021
Q1: 9.7
Med: 46.32
Q3: 119.87
Good -7 pts over 3 years

In 2021, the debt ratio of GABRIEL TP (33.53) 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
43.12% 2021
2019
2020
2021
Q1: 18.87%
Med: 36.69%
Q3: 54.18%
Good +6 pts over 3 years

In 2021, the financial autonomy of GABRIEL TP (43.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-4.09 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.78 years
Q3: 2.72 years
Excellent -36 pts over 3 years

In 2021, the repayment capacity of GABRIEL TP (-4.09) 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 180.99. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

180.991

Interest coverage (2021) ?
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

-63.004

Liquidity indicators evolution
GABRIEL TP

Sector positioning

Liquidity ratio
180.99 2021
2019
2020
2021
Q1: 141.47
Med: 199.74
Q3: 294.75
Average +7 pts over 3 years

In 2021, the liquidity ratio of GABRIEL TP (180.99) 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
-63.0x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.66x
Q3: 2.68x
Watch -50 pts over 3 years

In 2021, the interest coverage of GABRIEL TP (-63.0x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 122 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 75 days. The gap of 47 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 28 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 172 days of revenue, i.e. 3.2 M€ to permanently finance. Over 2015-2021, WCR increased by +196%, requiring additional financing.

Operating WCR (2021) ?
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

3 180 645 €

Customer credit (2021) ?
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

122 j

Supplier credit (2021) ?
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

75 j

Inventory turnover (2021) ?
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

28 j

WCR in days of revenue (2021) ?
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

172 j

WCR and payment terms evolution
GABRIEL TP

Positioning of GABRIEL TP in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of GABRIEL TP is estimated at 1 038 247 € (range 521 612€ - 2 338 502€). The price/revenue ratio is 0.22x (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 2021
120 transactions
521k€ 1038k€ 2338k€
1 038 247 € Range: 521 612€ - 2 338 502€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
6 649 895 € × 0.22x
Estimation 1 493 244 €
803 192€ - 3 233 590€
Net Income Multiple 20%
101 198 € × 3.5x
Estimation 355 755 €
99 243€ - 995 870€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 de terrassement courants et travaux préparatoires)

Compare GABRIEL TP with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about GABRIEL TP

What is the revenue of GABRIEL TP ?

The revenue of GABRIEL TP in 2021 is 6.6 M€.

Is GABRIEL TP profitable?

Yes, GABRIEL TP generated a net profit of 101 k€ in 2021.

Where is the headquarters of GABRIEL TP ?

The headquarters of GABRIEL TP is located in SAINT-JUST-CHALEYSSIN (38540), in the department Isere.

Where to find the tax return of GABRIEL TP ?

The tax return of GABRIEL TP 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 GABRIEL TP operate?

GABRIEL TP operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.