GAUTHIER DUBRULLE TRAVAUX PUBLICS : revenue, balance sheet and financial ratios

GAUTHIER DUBRULLE TRAVAUX PUBLICS is a French company founded 36 years ago, specialized in the sector Construction de routes et autoroutes. Based in HALLUIN (59250), this company of category ETI shows in 2023 a revenue of 9.8 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 - GAUTHIER DUBRULLE TRAVAUX PUBLICS (SIREN 950516559)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 9 780 377 € 8 195 125 € 10 788 911 € 10 160 140 € 12 431 666 € 9 446 017 € 8 317 267 € 6 524 774 €
Net income 79 209 € 27 806 € -42 742 € 247 822 € 305 054 € 273 430 € 140 532 € -67 012 €
EBITDA 48 647 € 64 641 € -141 927 € 308 662 € 367 138 € 227 384 € 41 941 € -78 657 €
Net margin 0.8% 0.3% -0.4% 2.4% 2.5% 2.9% 1.7% -1.0%

Revenue and income statement

In 2023, GAUTHIER DUBRULLE TRAVAUX PUBLICS achieves revenue of 9.8 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +6.0%. Vs 2022, growth of +19% (8.2 M€ -> 9.8 M€). After deducting consumption (2.3 M€), gross margin stands at 7.4 M€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 49 k€, representing 0.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 79 k€, i.e. 0.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

9 780 377 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

7 444 095 €

EBITDA (2023) ?
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

48 647 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

74 723 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

79 209 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.5%

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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 87%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

86.878%

Financial autonomy (2023) ?
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

12.659%

Cash flow / Revenue (2023) ?
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

-0.048%

Repayment capacity (2023) ?
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

-129.273

Asset age ratio (2023) ?
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

32.2%

Solvency indicators evolution
GAUTHIER DUBRULLE TRAVAUX PUBLICS

Sector positioning

Debt ratio
86.88 2023
2021
2022
2023
Q1: 1.52
Med: 22.97
Q3: 75.77
Average

In 2023, the debt ratio of GAUTHIER DUBRULLE TRAVAUX... (86.88) 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
12.66% 2023
2021
2022
2023
Q1: 13.06%
Med: 33.51%
Q3: 52.92%
Average

In 2023, the financial autonomy of GAUTHIER DUBRULLE TRAVAUX... (12.7%) 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
-129.27 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.38 years
Q3: 2.01 years
Excellent -23 pts over 3 years

In 2023, the repayment capacity of GAUTHIER DUBRULLE TRAVAUX... (-129.27) 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 139.95. 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 66.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

139.946

Interest coverage (2023) ?
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

66.734

Liquidity indicators evolution
GAUTHIER DUBRULLE TRAVAUX PUBLICS

Sector positioning

Liquidity ratio
139.95 2023
2021
2022
2023
Q1: 138.32
Med: 187.83
Q3: 267.69
Average

In 2023, the liquidity ratio of GAUTHIER DUBRULLE TRAVAUX... (139.95) 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
66.73x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.85x
Q3: 4.46x
Excellent +50 pts over 3 years

In 2023, the interest coverage of GAUTHIER DUBRULLE TRAVAUX... (66.7x) 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: 67 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 70 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 25 days of revenue, i.e. 674 k€ to permanently finance.

Operating WCR (2023) ?
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

673 672 €

Customer credit (2023) ?
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

67 j

Supplier credit (2023) ?
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

70 j

Inventory turnover (2023) ?
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

3 j

WCR in days of revenue (2023) ?
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

25 j

WCR and payment terms evolution
GAUTHIER DUBRULLE TRAVAUX PUBLICS

Positioning of GAUTHIER DUBRULLE TRAVAUX PUBLICS in its sector

Comparison with sector Construction de routes et autoroutes

Valuation estimate

Based on 67 transactions of similar company sales (all years), the value of GAUTHIER DUBRULLE TRAVAUX PUBLICS is estimated at 414 324 € (range 272 118€ - 844 469€). With an EBITDA of 48 647€, the sector multiple of 0.6x is applied. The price/revenue ratio is 0.13x (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 2023
67 tx
272k€ 414k€ 844k€
414 324 € Range: 272 118€ - 844 469€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
48 647 € × 0.6x
Estimation 27 398 €
13 359€ - 125 417€
Revenue Multiple 30%
9 780 377 € × 0.13x
Estimation 1 319 016 €
876 653€ - 2 514 642€
Net Income Multiple 20%
79 209 € × 0.3x
Estimation 24 603 €
12 213€ - 136 842€
How is this estimate calculated?

This estimate is based on the analysis of 67 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 (Construction de routes et autoroutes)

Compare GAUTHIER DUBRULLE TRAVAUX PUBLICS with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de routes et autoroutes

Frequently asked questions about GAUTHIER DUBRULLE TRAVAUX PUBLICS

What is the revenue of GAUTHIER DUBRULLE TRAVAUX PUBLICS ?

The revenue of GAUTHIER DUBRULLE TRAVAUX PUBLICS in 2023 is 9.8 M€.

Is GAUTHIER DUBRULLE TRAVAUX PUBLICS profitable?

Yes, GAUTHIER DUBRULLE TRAVAUX PUBLICS generated a net profit of 79 k€ in 2023.

Where is the headquarters of GAUTHIER DUBRULLE TRAVAUX PUBLICS ?

The headquarters of GAUTHIER DUBRULLE TRAVAUX PUBLICS is located in HALLUIN (59250), in the department Nord.

Where to find the tax return of GAUTHIER DUBRULLE TRAVAUX PUBLICS ?

The tax return of GAUTHIER DUBRULLE TRAVAUX PUBLICS 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 GAUTHIER DUBRULLE TRAVAUX PUBLICS operate?

GAUTHIER DUBRULLE TRAVAUX PUBLICS operates in the sector Construction de routes et autoroutes (NAF code 42.11Z). See the 'Sector positioning' section above to compare the company with its competitors.