GRANULATS PIGNET STREF - GPS : revenue, balance sheet and financial ratios

GRANULATS PIGNET STREF - GPS is a French company founded 13 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in SAINT-JEAN-DE-FOLLEVILLE (76170), this company of category PME shows in 2024 a revenue of 3.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - GRANULATS PIGNET STREF - GPS (SIREN 753349133)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 480 959 € 3 115 109 € 2 102 801 € 2 158 112 € 1 537 146 € 129 128 € N/C N/C N/C
Net income -853 803 € -388 722 € -1 547 374 € -965 803 € -572 342 € -914 155 € -334 787 € -80 696 € -104 449 €
EBITDA -63 662 € 495 633 € -641 045 € -131 619 € 274 575 € -493 483 € -371 651 € -86 061 € -112 503 €
Net margin -24.5% -12.5% -73.6% -44.8% -37.2% -707.9% N/C N/C N/C

Revenue and income statement

In 2024, GRANULATS PIGNET STREF - GPS achieves revenue of 3.5 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +93.3%. Vs 2023, growth of +12% (3.1 M€ -> 3.5 M€). After deducting consumption (1.4 M€), gross margin stands at 2.0 M€, i.e. a rate of 59%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -64 k€, representing -1.8% of revenue. Warning negative scissor effect: despite revenue change (+12%), EBITDA varies by -113%, reducing margin by 17.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -854 k€ (-24.5% 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

3 480 959 €

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

2 037 069 €

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

-63 662 €

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

-894 957 €

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

-853 803 €

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

-1.8%

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 91%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 49%. 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

91.277%

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

48.956%

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

-0.645%

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

-252.686

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

68.7%

Solvency indicators evolution
GRANULATS PIGNET STREF - GPS

Sector positioning

Debt ratio
91.28 2024
2022
2023
2024
Q1: 0.0
Med: 15.09
Q3: 59.35
Average

In 2024, the debt ratio of GRANULATS PIGNET STREF - GPS (91.28) 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
48.96% 2024
2022
2023
2024
Q1: 20.88%
Med: 43.34%
Q3: 63.58%
Good -7 pts over 3 years

In 2024, the financial autonomy of GRANULATS PIGNET STREF - GPS (49.0%) 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
-252.69 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.26 years
Q3: 2.04 years
Excellent

In 2024, the repayment capacity of GRANULATS PIGNET STREF - GPS (-252.69) 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 240.69. 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

240.694

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

-22.041

Liquidity indicators evolution
GRANULATS PIGNET STREF - GPS

Sector positioning

Liquidity ratio
240.69 2024
2022
2023
2024
Q1: 160.68
Med: 260.82
Q3: 420.56
Average

In 2024, the liquidity ratio of GRANULATS PIGNET STREF - GPS (240.69) 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
-22.04x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.51x
Q3: 10.02x
Average

In 2024, the interest coverage of GRANULATS PIGNET STREF - GPS (-22.0x) 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: 79 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 87 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Inventory turnover is 37 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 128 days of revenue, i.e. 1.2 M€ 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

1 237 864 €

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

79 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

87 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

37 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

128 j

WCR and payment terms evolution
GRANULATS PIGNET STREF - GPS

Positioning of GRANULATS PIGNET STREF - GPS in its sector

Comparison with sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin

Valuation estimate

Based on 95 transactions of similar company sales (all years), the value of GRANULATS PIGNET STREF - GPS is estimated at 604 624 € (range 345 716€ - 1 341 512€). The price/revenue ratio is 0.17x (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 2024
95 tx
345k€ 604k€ 1341k€
604 624 € Range: 345 716€ - 1 341 512€
NAF 5 all-time

Valuation method used

Revenue Multiple
3 480 959 € × 0.17x = 604 625 €
Range: 345 717€ - 1 341 512€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 95 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 (Exploitation de gravières et sablières, extraction d’argiles et de kaolin)

Compare GRANULATS PIGNET STREF - GPS with other companies in the same sector:

Voir toutes les statistiques du secteur Exploitation de gravières et sablières, extraction d’argiles et de kaolin

Frequently asked questions about GRANULATS PIGNET STREF - GPS

What is the revenue of GRANULATS PIGNET STREF - GPS ?

The revenue of GRANULATS PIGNET STREF - GPS in 2024 is 3.5 M€.

Is GRANULATS PIGNET STREF - GPS profitable?

GRANULATS PIGNET STREF - GPS recorded a net loss in 2024.

Where is the headquarters of GRANULATS PIGNET STREF - GPS ?

The headquarters of GRANULATS PIGNET STREF - GPS is located in SAINT-JEAN-DE-FOLLEVILLE (76170), in the department Seine-Maritime.

Where to find the tax return of GRANULATS PIGNET STREF - GPS ?

The tax return of GRANULATS PIGNET STREF - GPS 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 GRANULATS PIGNET STREF - GPS operate?

GRANULATS PIGNET STREF - GPS operates in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin (NAF code 08.12Z). See the 'Sector positioning' section above to compare the company with its competitors.