GRADEL COFFRAGES SPECIAUX : revenue, balance sheet and financial ratios

GRADEL COFFRAGES SPECIAUX is a French company founded 31 years ago, specialized in the sector Fabrication de charpentes et d'autres menuiseries. Based in MAGLAND (74300), this company of category ETI shows in 2024 a revenue of 1.8 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 - GRADEL COFFRAGES SPECIAUX (SIREN 400232435)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 750 030 € 2 119 200 € 2 101 919 € 2 308 185 € 2 311 499 € 2 874 221 € N/C N/C N/C
Net income -468 662 € -153 441 € -85 458 € 45 786 € 65 701 € 102 606 € 212 820 € 128 215 € 69 735 €
EBITDA -271 287 € -191 € 44 910 € 193 531 € 209 528 € 259 290 € N/C N/C N/C
Net margin -26.8% -7.2% -4.1% 2.0% 2.8% 3.6% N/C N/C N/C

Revenue and income statement

In 2024, GRADEL COFFRAGES SPECIAUX achieves revenue of 1.8 M€. Revenue is declining over the period 2019-2024 (CAGR: -9.4%). Significant drop of -17% vs 2023. After deducting consumption (844 k€), gross margin stands at 907 k€, i.e. a rate of 52%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -271 k€, representing -15.5% of revenue. Warning negative scissor effect: despite revenue change (-17%), EBITDA varies by -141935%, reducing margin by 15.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -469 k€ (-26.8% of revenue), which will impact equity.

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

1 750 030 €

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

906 519 €

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

-271 287 €

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

-432 064 €

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

-468 662 €

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

-15.5%

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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 95%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

94.653%

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

43.039%

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

-18.218%

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

-2.026

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

23.5%

Solvency indicators evolution
GRADEL COFFRAGES SPECIAUX

Sector positioning

Debt ratio
94.65 2024
2022
2023
2024
Q1: 6.19
Med: 29.84
Q3: 76.17
Watch +38 pts over 3 years

In 2024, the debt ratio of GRADEL COFFRAGES SPECIAUX (94.65) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
43.04% 2024
2022
2023
2024
Q1: 21.31%
Med: 42.73%
Q3: 62.73%
Good -28 pts over 3 years

In 2024, the financial autonomy of GRADEL COFFRAGES SPECIAUX (43.0%) 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
-2.03 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.61 years
Q3: 2.74 years
Excellent -51 pts over 3 years

In 2024, the repayment capacity of GRADEL COFFRAGES SPECIAUX (-2.03) 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 338.97. 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

338.969

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

-15.096

Liquidity indicators evolution
GRADEL COFFRAGES SPECIAUX

Sector positioning

Liquidity ratio
338.97 2024
2022
2023
2024
Q1: 156.87
Med: 231.58
Q3: 364.94
Good -6 pts over 3 years

In 2024, the liquidity ratio of GRADEL COFFRAGES SPECIAUX (338.97) 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
-15.1x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.18x
Q3: 6.78x
Watch -51 pts over 3 years

In 2024, the interest coverage of GRADEL COFFRAGES SPECIAUX (-15.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 85 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. The gap of 49 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 52 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 133 days of revenue, i.e. 646 k€ to permanently finance.

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

645 989 €

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

85 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

36 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

52 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

133 j

WCR and payment terms evolution
GRADEL COFFRAGES SPECIAUX

Positioning of GRADEL COFFRAGES SPECIAUX 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 144 352€ to 308 197€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
144k€ 243k€ 308k€
243 707 € Range: 144 352€ - 308 197€
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 GRADEL COFFRAGES SPECIAUX with other companies in the same sector:

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

Frequently asked questions about GRADEL COFFRAGES SPECIAUX

What is the revenue of GRADEL COFFRAGES SPECIAUX ?

The revenue of GRADEL COFFRAGES SPECIAUX in 2024 is 1.8 M€.

Is GRADEL COFFRAGES SPECIAUX profitable?

GRADEL COFFRAGES SPECIAUX recorded a net loss in 2024.

Where is the headquarters of GRADEL COFFRAGES SPECIAUX ?

The headquarters of GRADEL COFFRAGES SPECIAUX is located in MAGLAND (74300), in the department Haute-Savoie.

Where to find the tax return of GRADEL COFFRAGES SPECIAUX ?

The tax return of GRADEL COFFRAGES SPECIAUX 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 GRADEL COFFRAGES SPECIAUX operate?

GRADEL COFFRAGES SPECIAUX 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.