GANNAZ PORZIO : revenue, balance sheet and financial ratios

GANNAZ PORZIO is a French company founded 62 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in PASSY (74190), this company of category GE shows in 2024 a revenue of 3.0 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 - GANNAZ PORZIO (SIREN 606420644)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 980 679 € 3 014 033 € 2 802 175 € 2 709 970 € 1 723 072 € 1 488 413 € 3 295 188 € 1 801 969 € 1 426 505 €
Net income -145 435 € -159 895 € -951 067 € -4 235 € 12 653 € 6 488 € 8 895 € 76 589 € -46 662 €
EBITDA 174 444 € -86 059 € -880 972 € 31 818 € 36 677 € -59 470 € 51 911 € 120 028 € -29 162 €
Net margin -4.9% -5.3% -33.9% -0.2% 0.7% 0.4% 0.3% 4.3% -3.3%

Revenue and income statement

In 2024, GANNAZ PORZIO achieves revenue of 3.0 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.6%. Slight decline of -1% vs 2023. After deducting consumption (404 k€), gross margin stands at 2.6 M€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 174 k€, representing 5.9% of revenue. Positive scissor effect: EBITDA margin improves by +8.7 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -145 k€ (-4.9% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 980 679 €

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

2 576 975 €

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

174 444 €

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

-44 083 €

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

-145 435 €

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

5.9%

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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 318%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

317.524%

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

15.016%

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

-0.157%

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

-342.946

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

43.6%

Solvency indicators evolution
GANNAZ PORZIO

Sector positioning

Debt ratio
317.52 2024
2022
2023
2024
Q1: 0.0
Med: 15.2
Q3: 59.48
Average +51 pts over 3 years

In 2024, the debt ratio of GANNAZ PORZIO (317.52) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
15.02% 2024
2022
2023
2024
Q1: 20.88%
Med: 43.36%
Q3: 63.48%
Average

In 2024, the financial autonomy of GANNAZ PORZIO (15.0%) 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
-342.95 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.27 years
Q3: 2.05 years
Excellent

In 2024, the repayment capacity of GANNAZ PORZIO (-342.95) 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 250.13. 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 58.1x. Operating income very largely covers interest expenses: high safety margin.

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

250.13

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

58.1

Liquidity indicators evolution
GANNAZ PORZIO

Sector positioning

Liquidity ratio
250.13 2024
2022
2023
2024
Q1: 161.05
Med: 260.85
Q3: 420.01
Average +20 pts over 3 years

In 2024, the liquidity ratio of GANNAZ PORZIO (250.13) 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
58.1x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.54x
Q3: 10.04x
Excellent +50 pts over 3 years

In 2024, the interest coverage of GANNAZ PORZIO (58.1x) 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: 53 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 123 days. Excellent situation: suppliers finance 70 days of the operating cycle (retail model). Inventory turnover is 92 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 150 days of revenue, i.e. 1.2 M€ to permanently finance. Notable WCR improvement over the period (-65%), 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

1 238 919 €

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

53 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

123 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

92 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

150 j

WCR and payment terms evolution
GANNAZ PORZIO

Positioning of GANNAZ PORZIO 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 GANNAZ PORZIO is estimated at 348 500 € (range 146 267€ - 1 500 872€). With an EBITDA of 174 444€, 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
146k€ 348k€ 1500k€
348 500 € Range: 146 267€ - 1 500 872€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
174 444 € × 1.4x
Estimation 246 964 €
56 410€ - 1 712 170€
Revenue Multiple 30%
2 980 679 € × 0.17x
Estimation 517 729 €
296 031€ - 1 148 711€
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 GANNAZ PORZIO 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 GANNAZ PORZIO

What is the revenue of GANNAZ PORZIO ?

The revenue of GANNAZ PORZIO in 2024 is 3.0 M€.

Is GANNAZ PORZIO profitable?

GANNAZ PORZIO recorded a net loss in 2024.

Where is the headquarters of GANNAZ PORZIO ?

The headquarters of GANNAZ PORZIO is located in PASSY (74190), in the department Haute-Savoie.

Where to find the tax return of GANNAZ PORZIO ?

The tax return of GANNAZ PORZIO 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 GANNAZ PORZIO operate?

GANNAZ PORZIO 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.