GANOUNE TERRASSEMENT : revenue, balance sheet and financial ratios

GANOUNE TERRASSEMENT is a French company founded 15 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in MARIGNANE (13700), this company of category PME shows in 2018 a revenue of 581 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 - GANOUNE TERRASSEMENT (SIREN 528792443)
Indicator 2018 2017 2016
Revenue 580 526 € 286 882 € 150 162 €
Net income 34 947 € 23 330 € 6 012 €
EBITDA 47 003 € 23 894 € 16 235 €
Net margin 6.0% 8.1% 4.0%

Revenue and income statement

In 2018, GANOUNE TERRASSEMENT achieves revenue of 581 k€. Over the period 2016-2018, the company shows strong growth with a CAGR (compound annual growth rate) of +96.6%. Vs 2017, growth of +102% (287 k€ -> 581 k€). After deducting consumption (149 k€), gross margin stands at 431 k€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 47 k€, representing 8.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 35 k€, i.e. 6.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

580 526 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

431 466 €

EBITDA (2018) ?
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

47 003 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

40 759 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

34 947 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.1%

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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 74%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

73.592%

Financial autonomy (2018) ?
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

33.267%

Cash flow / Revenue (2018) ?
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

7.074%

Repayment capacity (2018) ?
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

1.971

Asset age ratio (2018) ?
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

38.8%

Solvency indicators evolution
GANOUNE TERRASSEMENT

Sector positioning

Debt ratio
73.59 2018
2016
2017
2018
Q1: 6.35
Med: 32.53
Q3: 91.42
Average +42 pts over 3 years

In 2018, the debt ratio of GANOUNE TERRASSEMENT (73.59) 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
33.27% 2018
2016
2017
2018
Q1: 17.8%
Med: 36.37%
Q3: 54.55%
Average -30 pts over 3 years

In 2018, the financial autonomy of GANOUNE TERRASSEMENT (33.3%) 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
1.97 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.53 years
Q3: 1.94 years
Average +50 pts over 3 years

In 2018, the repayment capacity of GANOUNE TERRASSEMENT (1.97) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 206.94. 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 1.0x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2018) ?
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

206.942

Interest coverage (2018) ?
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

1.047

Liquidity indicators evolution
GANOUNE TERRASSEMENT

Sector positioning

Liquidity ratio
206.94 2018
2016
2017
2018
Q1: 126.71
Med: 181.91
Q3: 273.99
Good -18 pts over 3 years

In 2018, the liquidity ratio of GANOUNE TERRASSEMENT (206.94) 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
1.05x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.81x
Q3: 3.49x
Good

In 2018, the interest coverage of GANOUNE TERRASSEMENT (1.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 113 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. The gap of 55 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 132 days of revenue, i.e. 213 k€ to permanently finance. Over 2016-2018, WCR increased by +441%, requiring additional financing.

Operating WCR (2018) ?
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

212 571 €

Customer credit (2018) ?
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

113 j

Supplier credit (2018) ?
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

58 j

Inventory turnover (2018) ?
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 (2018) ?
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

132 j

WCR and payment terms evolution
GANOUNE TERRASSEMENT

Positioning of GANOUNE TERRASSEMENT 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 GANOUNE TERRASSEMENT is estimated at 95 950 € (range 35 529€ - 238 998€). With an EBITDA of 47 003€, the sector multiple of 1.4x is applied. 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 2018
120 transactions
35k€ 95k€ 238k€
95 950 € Range: 35 529€ - 238 998€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
47 003 € × 1.4x
Estimation 64 544 €
15 280€ - 171 062€
Revenue Multiple 30%
580 526 € × 0.22x
Estimation 130 358 €
70 117€ - 282 288€
Net Income Multiple 20%
34 947 € × 3.5x
Estimation 122 854 €
34 272€ - 343 907€

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 GANOUNE TERRASSEMENT with other companies in the same sector:

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

Frequently asked questions about GANOUNE TERRASSEMENT

What is the revenue of GANOUNE TERRASSEMENT ?

The revenue of GANOUNE TERRASSEMENT in 2018 is 581 k€.

Is GANOUNE TERRASSEMENT profitable?

Yes, GANOUNE TERRASSEMENT generated a net profit of 35 k€ in 2018.

Where is the headquarters of GANOUNE TERRASSEMENT ?

The headquarters of GANOUNE TERRASSEMENT is located in MARIGNANE (13700), in the department Bouches-du-Rhone.

Where to find the tax return of GANOUNE TERRASSEMENT ?

The tax return of GANOUNE TERRASSEMENT 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 GANOUNE TERRASSEMENT operate?

GANOUNE TERRASSEMENT 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.