GAUVIN TERRASSEMENT : revenue, balance sheet and financial ratios

GAUVIN TERRASSEMENT is a French company founded 15 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in SAINT-BENOIT (97437), this company of category PME shows in 2024 a revenue of 90 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 - GAUVIN TERRASSEMENT (SIREN 527793400)
Indicator 2024 2023 2021 2020 2019 2018 2017
Revenue 90 405 € 74 582 € 74 531 € 93 725 € 80 718 € 88 111 € 51 388 €
Net income 12 788 € 15 731 € -5 892 € 11 600 € -10 970 € 22 608 € 24 720 €
EBITDA 12 632 € 15 726 € -6 244 € 12 005 € 5 844 € 23 120 € 25 474 €
Net margin 14.1% 21.1% -7.9% 12.4% -13.6% 25.7% 48.1%

Revenue and income statement

In 2024, GAUVIN TERRASSEMENT achieves revenue of 90 k€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.4%. Vs 2023, growth of +21% (75 k€ -> 90 k€). After deducting consumption (0 €), gross margin stands at 90 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 14.0% of revenue. Warning negative scissor effect: despite revenue change (+21%), EBITDA varies by -20%, reducing margin by 7.1 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13 k€, i.e. 14.1% 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

90 405 €

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

90 405 €

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

12 632 €

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

12 788 €

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

12 788 €

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

14.0%

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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 14.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.0%

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

0.0%

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

14.146%

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

0.0

Solvency indicators evolution
GAUVIN TERRASSEMENT

Sector positioning

Debt ratio
0.0 2024
2021
2023
2024
Q1: 7.67
Med: 32.36
Q3: 83.32
Excellent

In 2024, the debt ratio of GAUVIN TERRASSEMENT (0.00) 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
0.0% 2024
2021
2023
2024
Q1: 20.82%
Med: 39.09%
Q3: 56.12%
Watch

In 2024, the financial autonomy of GAUVIN TERRASSEMENT (0.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.0 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.6 years
Q3: 2.11 years
Excellent

In 2024, the repayment capacity of GAUVIN TERRASSEMENT (0.00) 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 821.29. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

821.286

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

0.0

Liquidity indicators evolution
GAUVIN TERRASSEMENT

Sector positioning

Liquidity ratio
821.29 2024
2021
2023
2024
Q1: 141.46
Med: 199.6
Q3: 300.73
Excellent

In 2024, the liquidity ratio of GAUVIN TERRASSEMENT (821.29) 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 2024
2021
2023
2024
Q1: 0.0x
Med: 0.92x
Q3: 4.81x
Average

In 2024, the interest coverage of GAUVIN TERRASSEMENT (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: 184 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 8 days. The gap of 176 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 265 days of revenue, i.e. 67 k€ to permanently finance. Notable WCR improvement over the period (-40%), freeing up cash.

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

66 617 €

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

184 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

8 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

0 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

265 j

WCR and payment terms evolution
GAUVIN TERRASSEMENT

Positioning of GAUVIN TERRASSEMENT in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 8 989€ to 175 139€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
8k€ 28k€ 175k€
28 349 € Range: 8 989€ - 175 139€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 GAUVIN 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 GAUVIN TERRASSEMENT

What is the revenue of GAUVIN TERRASSEMENT ?

The revenue of GAUVIN TERRASSEMENT in 2024 is 90 k€.

Is GAUVIN TERRASSEMENT profitable?

Yes, GAUVIN TERRASSEMENT generated a net profit of 13 k€ in 2024.

Where is the headquarters of GAUVIN TERRASSEMENT ?

The headquarters of GAUVIN TERRASSEMENT is located in SAINT-BENOIT (97437), in the department La Reunion.

Where to find the tax return of GAUVIN TERRASSEMENT ?

The tax return of GAUVIN 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 GAUVIN TERRASSEMENT operate?

GAUVIN 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.