GANTER LAVIGNE EXTRACTION : revenue, balance sheet and financial ratios

GANTER LAVIGNE EXTRACTION is a French company founded 22 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in BALDERSHEIM (68390), this company of category PME shows in 2025 a revenue of 905 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - GANTER LAVIGNE EXTRACTION (SIREN 452091507)
Indicator 2025 2024 2023 2022 2019 2018
Revenue 905 424 € 1 309 711 € 1 243 864 € 1 085 107 € 633 512 € 1 291 730 €
Net income 5 692 € 169 399 € 204 912 € 165 009 € 35 810 € 168 094 €
EBITDA 13 739 € 251 337 € 296 398 € 273 737 € 94 236 € 335 360 €
Net margin 0.6% 12.9% 16.5% 15.2% 5.7% 13.0%

Revenue and income statement

In 2025, GANTER LAVIGNE EXTRACTION achieves revenue of 905 k€. Activity remains stable over the period (CAGR: -4.9%). Significant drop of -31% vs 2024. After deducting consumption (93 k€), gross margin stands at 812 k€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 14 k€, representing 1.5% of revenue. Warning negative scissor effect: despite revenue change (-31%), EBITDA varies by -95%, reducing margin by 17.7 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 0.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

905 424 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

812 145 €

EBITDA (2025) ?
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

13 739 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-15 789 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

5 692 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.5%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 86%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.062%

Financial autonomy (2025) ?
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

86.236%

Cash flow / Revenue (2025) ?
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

1.125%

Repayment capacity (2025) ?
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

0.079

Asset age ratio (2025) ?
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

49.5%

Solvency indicators evolution
GANTER LAVIGNE EXTRACTION

Sector positioning

Debt ratio
0.06 2025
2023
2024
2025
Q1: 12.52
Med: 38.31
Q3: 67.87
Excellent -10 pts over 3 years

In 2025, the debt ratio of GANTER LAVIGNE EXTRACTION (0.06) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
86.24% 2025
2023
2024
2025
Q1: 33.41%
Med: 52.47%
Q3: 67.67%
Excellent +10 pts over 3 years

In 2025, the financial autonomy of GANTER LAVIGNE EXTRACTION (86.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.08 years 2025
2023
2024
2025
Q1: 0.85 years
Med: 2.16 years
Q3: 3.53 years
Excellent -26 pts over 3 years

In 2025, the repayment capacity of GANTER LAVIGNE EXTRACTION (0.08) 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 814.01. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

814.007

Interest coverage (2025) ?
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

0.0

Liquidity indicators evolution
GANTER LAVIGNE EXTRACTION

Sector positioning

Liquidity ratio
814.01 2025
2023
2024
2025
Q1: 203.66
Med: 335.39
Q3: 582.52
Excellent

In 2025, the liquidity ratio of GANTER LAVIGNE EXTRACTION (814.01) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2025
2023
2024
2025
Q1: 1.09x
Med: 5.57x
Q3: 10.02x
Average

In 2025, the interest coverage of GANTER LAVIGNE EXTRACTION (0.0x) 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. Average customer payment term: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 120 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 177 days of revenue, i.e. 446 k€ to permanently finance.

Operating WCR (2025) ?
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

446 148 €

Customer credit (2025) ?
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

35 j

Supplier credit (2025) ?
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

49 j

Inventory turnover (2025) ?
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

120 j

WCR in days of revenue (2025) ?
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

177 j

WCR and payment terms evolution
GANTER LAVIGNE EXTRACTION

Positioning of GANTER LAVIGNE EXTRACTION 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 GANTER LAVIGNE EXTRACTION is estimated at 58 224 € (range 29 547€ - 175 170€). With an EBITDA of 13 739€, 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 2025
95 tx
29k€ 58k€ 175k€
58 224 € Range: 29 547€ - 175 170€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
13 739 € × 1.4x
Estimation 19 451 €
4 443€ - 134 848€
Revenue Multiple 30%
905 424 € × 0.17x
Estimation 157 267 €
89 924€ - 348 938€
Net Income Multiple 20%
5 692 € × 1.2x
Estimation 6 597 €
1 743€ - 15 326€
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 GANTER LAVIGNE EXTRACTION 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 GANTER LAVIGNE EXTRACTION

What is the revenue of GANTER LAVIGNE EXTRACTION ?

The revenue of GANTER LAVIGNE EXTRACTION in 2025 is 905 k€.

Is GANTER LAVIGNE EXTRACTION profitable?

Yes, GANTER LAVIGNE EXTRACTION generated a net profit of 6 k€ in 2025.

Where is the headquarters of GANTER LAVIGNE EXTRACTION ?

The headquarters of GANTER LAVIGNE EXTRACTION is located in BALDERSHEIM (68390), in the department Haut-Rhin.

Where to find the tax return of GANTER LAVIGNE EXTRACTION ?

The tax return of GANTER LAVIGNE EXTRACTION 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 GANTER LAVIGNE EXTRACTION operate?

GANTER LAVIGNE EXTRACTION 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.