GARANDEAU MATERIAUX - SOCIETE NOUVELLE DE MATERIAUX : revenue, balance sheet and financial ratios

GARANDEAU MATERIAUX - SOCIETE NOUVELLE DE MATERIAUX is a French company founded 53 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in VAL-DE-COGNAC (16370), this company of category ETI shows in 2024 a revenue of 62.8 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 - GARANDEAU MATERIAUX - SOCIETE NOUVELLE DE MATERIAUX (SIREN 731820106)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 62 779 783 € 68 642 162 € 72 781 133 € 65 286 967 € 54 300 173 € 52 395 375 € 51 541 195 € 49 771 573 € 47 523 391 €
Net income 231 071 € 1 457 756 € 3 092 301 € 1 659 148 € 556 453 € 416 006 € 1 131 185 € 436 222 € 100 972 €
EBITDA 1 086 573 € 2 779 593 € 5 142 195 € 2 826 366 € 1 113 960 € 972 295 € 1 404 146 € 973 720 € 635 862 €
Net margin 0.4% 2.1% 4.2% 2.5% 1.0% 0.8% 2.2% 0.9% 0.2%

Revenue and income statement

In 2024, GARANDEAU MATERIAUX - SOCIETE NOUVELLE DE MATERIAUX achieves revenue of 62.8 M€. Revenue is growing positively over 9 years (CAGR: +3.5%). Slight decline of -9% vs 2023. After deducting consumption (44.0 M€), gross margin stands at 18.7 M€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 1.7% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -61%, reducing margin by 2.3 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 231 k€, i.e. 0.4% of revenue. This profit can be retained or distributed to shareholders.

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

62 779 783 €

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

18 735 941 €

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

1 086 573 €

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

298 583 €

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

231 071 €

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

1.7%

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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 9%. 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 52%. 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 2.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

9.195%

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

52.481%

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

1.048%

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

2.164

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

39.7%

Solvency indicators evolution
GARANDEAU MATERIAUX - SOCIETE NOUVELLE DE MATERIAUX

Sector positioning

Debt ratio
9.2 2024
2022
2023
2024
Q1: 2.07
Med: 17.76
Q3: 57.15
Good -20 pts over 3 years

In 2024, the debt ratio of GARANDEAU MATERIAUX - SOC... (9.20) 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
52.48% 2024
2022
2023
2024
Q1: 25.78%
Med: 46.47%
Q3: 64.06%
Good +12 pts over 3 years

In 2024, the financial autonomy of GARANDEAU MATERIAUX - SOC... (52.5%) 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
2.16 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.36 years
Q3: 2.34 years
Average +10 pts over 3 years

In 2024, the repayment capacity of GARANDEAU MATERIAUX - SOC... (2.16) 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 178.99. 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 4.6x. Financial charges are adequately covered by operations.

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

178.991

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

4.598

Liquidity indicators evolution
GARANDEAU MATERIAUX - SOCIETE NOUVELLE DE MATERIAUX

Sector positioning

Liquidity ratio
178.99 2024
2022
2023
2024
Q1: 160.84
Med: 235.03
Q3: 352.94
Average

In 2024, the liquidity ratio of GARANDEAU MATERIAUX - SOC... (178.99) 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
4.6x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.33x
Q3: 8.51x
Good

In 2024, the interest coverage of GARANDEAU MATERIAUX - SOC... (4.6x) 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: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 80 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 105 days of revenue, i.e. 18.3 M€ to permanently finance. Over 2016-2024, WCR increased by +27%, requiring additional financing.

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

18 337 347 €

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

35 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

60 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

80 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

105 j

WCR and payment terms evolution
GARANDEAU MATERIAUX - SOCIETE NOUVELLE DE MATERIAUX

Positioning of GARANDEAU MATERIAUX - SOCIETE NOUVELLE DE MATERIAUX in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 3 117 621€ to 5 226 283€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
3117k€ 4198k€ 5226k€
4 198 610 € Range: 3 117 621€ - 5 226 283€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare GARANDEAU MATERIAUX - SOCIETE NOUVELLE DE MATERIAUX with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about GARANDEAU MATERIAUX - SOCIETE NOUVELLE DE MATERIAUX

What is the revenue of GARANDEAU MATERIAUX - SOCIETE NOUVELLE DE MATERIAUX ?

The revenue of GARANDEAU MATERIAUX - SOCIETE NOUVELLE DE MATERIAUX in 2024 is 62.8 M€.

Is GARANDEAU MATERIAUX - SOCIETE NOUVELLE DE MATERIAUX profitable?

Yes, GARANDEAU MATERIAUX - SOCIETE NOUVELLE DE MATERIAUX generated a net profit of 231 k€ in 2024.

Where is the headquarters of GARANDEAU MATERIAUX - SOCIETE NOUVELLE DE MATERIAUX ?

The headquarters of GARANDEAU MATERIAUX - SOCIETE NOUVELLE DE MATERIAUX is located in VAL-DE-COGNAC (16370), in the department Charente.

Where to find the tax return of GARANDEAU MATERIAUX - SOCIETE NOUVELLE DE MATERIAUX ?

The tax return of GARANDEAU MATERIAUX - SOCIETE NOUVELLE DE MATERIAUX 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 GARANDEAU MATERIAUX - SOCIETE NOUVELLE DE MATERIAUX operate?

GARANDEAU MATERIAUX - SOCIETE NOUVELLE DE MATERIAUX operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.