GAUTHIER LAMELLES COLLES : revenue, balance sheet and financial ratios

GAUTHIER LAMELLES COLLES is a French company founded 26 years ago, specialized in the sector Fabrication de charpentes et d'autres menuiseries. Based in SERENT (56460), this company of category PME shows in 2022 a revenue of 9.3 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 LAMELLES COLLES (SIREN 423948082)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 9 260 374 € 7 445 073 € 5 478 788 € 5 415 508 € 4 889 351 € 5 169 246 € 4 454 324 €
Net income 167 602 € 411 693 € 18 193 € -74 740 € -67 858 € -74 648 € 20 347 €
EBITDA 524 990 € 644 382 € 132 434 € -164 402 € 15 816 € -65 778 € -42 381 €
Net margin 1.8% 5.5% 0.3% -1.4% -1.4% -1.4% 0.5%

Revenue and income statement

In 2022, GAUTHIER LAMELLES COLLES achieves revenue of 9.3 M€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +13.0%. Vs 2021, growth of +24% (7.4 M€ -> 9.3 M€). After deducting consumption (5.9 M€), gross margin stands at 3.4 M€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 525 k€, representing 5.7% of revenue. Warning negative scissor effect: despite revenue change (+24%), EBITDA varies by -19%, reducing margin by 3.0 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 168 k€, i.e. 1.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

9 260 374 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 377 791 €

EBITDA (2022) ?
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

524 990 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

407 364 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

167 602 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.7%

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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 4%. 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 61%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

4.202%

Financial autonomy (2022) ?
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

60.525%

Cash flow / Revenue (2022) ?
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

5.813%

Repayment capacity (2022) ?
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

0.253

Asset age ratio (2022) ?
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

30.7%

Solvency indicators evolution
GAUTHIER LAMELLES COLLES

Sector positioning

Debt ratio
4.2 2022
2020
2021
2022
Q1: 7.32
Med: 33.17
Q3: 92.22
Excellent

In 2022, the debt ratio of GAUTHIER LAMELLES COLLES (4.20) 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
60.52% 2022
2020
2021
2022
Q1: 15.31%
Med: 36.87%
Q3: 54.61%
Excellent

In 2022, the financial autonomy of GAUTHIER LAMELLES COLLES (60.5%) 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
0.25 years 2022
2020
2021
2022
Q1: 0.01 years
Med: 0.9 years
Q3: 2.84 years
Good +7 pts over 3 years

In 2022, the repayment capacity of GAUTHIER LAMELLES COLLES (0.25) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 228.77. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2022) ?
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

228.768

Interest coverage (2022) ?
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

0.014

Liquidity indicators evolution
GAUTHIER LAMELLES COLLES

Sector positioning

Liquidity ratio
228.77 2022
2020
2021
2022
Q1: 149.59
Med: 211.2
Q3: 308.84
Good -14 pts over 3 years

In 2022, the liquidity ratio of GAUTHIER LAMELLES COLLES (228.77) 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
0.01x 2022
2020
2021
2022
Q1: 0.0x
Med: 1.01x
Q3: 4.04x
Average -36 pts over 3 years

In 2022, the interest coverage of GAUTHIER LAMELLES COLLES (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: 51 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 65 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 105 days of revenue, i.e. 2.7 M€ to permanently finance.

Operating WCR (2022) ?
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

2 691 713 €

Customer credit (2022) ?
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

51 j

Supplier credit (2022) ?
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

64 j

Inventory turnover (2022) ?
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

65 j

WCR in days of revenue (2022) ?
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
GAUTHIER LAMELLES COLLES

Positioning of GAUTHIER LAMELLES COLLES in its sector

Comparison with sector Fabrication de charpentes et d'autres menuiseries

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 456 772€ to 2 105 319€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
456k€ 898k€ 2105k€
898 710 € Range: 456 772€ - 2 105 319€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 44 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 (Fabrication de charpentes et d'autres menuiseries)

Compare GAUTHIER LAMELLES COLLES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de charpentes et d'autres menuiseries

Frequently asked questions about GAUTHIER LAMELLES COLLES

What is the revenue of GAUTHIER LAMELLES COLLES ?

The revenue of GAUTHIER LAMELLES COLLES in 2022 is 9.3 M€.

Is GAUTHIER LAMELLES COLLES profitable?

Yes, GAUTHIER LAMELLES COLLES generated a net profit of 168 k€ in 2022.

Where is the headquarters of GAUTHIER LAMELLES COLLES ?

The headquarters of GAUTHIER LAMELLES COLLES is located in SERENT (56460), in the department Morbihan.

Where to find the tax return of GAUTHIER LAMELLES COLLES ?

The tax return of GAUTHIER LAMELLES COLLES 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 LAMELLES COLLES operate?

GAUTHIER LAMELLES COLLES operates in the sector Fabrication de charpentes et d'autres menuiseries (NAF code 16.23Z). See the 'Sector positioning' section above to compare the company with its competitors.