GRAVIER DECOR : revenue, balance sheet and financial ratios

GRAVIER DECOR is a French company founded 8 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in TONNAY-CHARENTE (17430), this company of category PME shows in 2023 a revenue of 3.5 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 - GRAVIER DECOR (SIREN 832176531)
Indicator 2023 2022 2021 2020 2019 2018
Revenue 3 541 111 € 3 943 766 € 3 081 861 € 2 295 887 € 2 018 144 € 1 507 431 €
Net income 19 103 € -138 287 € 130 883 € 69 886 € 75 457 € 81 086 €
EBITDA 86 215 € -145 895 € 154 332 € 150 726 € 169 441 € 142 448 €
Net margin 0.5% -3.5% 4.2% 3.0% 3.7% 5.4%

Revenue and income statement

In 2023, GRAVIER DECOR achieves revenue of 3.5 M€. Over the period 2018-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +18.6%. Significant drop of -10% vs 2022. After deducting consumption (1.8 M€), gross margin stands at 1.7 M€, i.e. a rate of 49%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 86 k€, representing 2.4% of revenue. Positive scissor effect: EBITDA margin improves by +6.1 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 19 k€, i.e. 0.5% 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

3 541 111 €

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

1 749 884 €

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

86 215 €

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

20 086 €

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

19 103 €

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

2.4%

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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 97%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

96.549%

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

16.622%

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

2.373%

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

4.009

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

38.5%

Solvency indicators evolution
GRAVIER DECOR

Sector positioning

Debt ratio
96.55 2023
2021
2022
2023
Q1: 0.15
Med: 18.97
Q3: 67.19
Average

In 2023, the debt ratio of GRAVIER DECOR (96.55) 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
16.62% 2023
2021
2022
2023
Q1: 15.58%
Med: 39.16%
Q3: 61.26%
Average -19 pts over 3 years

In 2023, the financial autonomy of GRAVIER DECOR (16.6%) 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
4.01 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.05 years
Q3: 2.2 years
Average

In 2023, the repayment capacity of GRAVIER DECOR (4.01) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 132.98. 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 13.9x. 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

132.98

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

13.899

Liquidity indicators evolution
GRAVIER DECOR

Sector positioning

Liquidity ratio
132.98 2023
2021
2022
2023
Q1: 150.77
Med: 236.31
Q3: 432.28
Watch -16 pts over 3 years

In 2023, the liquidity ratio of GRAVIER DECOR (132.98) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
13.9x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.5x
Q3: 6.64x
Excellent

In 2023, the interest coverage of GRAVIER DECOR (13.9x) 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: 72 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 129 days. Excellent situation: suppliers finance 57 days of the operating cycle (retail model). Inventory turnover is 86 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 170 days of revenue, i.e. 1.7 M€ to permanently finance. Over 2018-2023, WCR increased by +160%, requiring additional financing.

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

1 669 563 €

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

72 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

129 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

86 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

170 j

WCR and payment terms evolution
GRAVIER DECOR

Positioning of GRAVIER DECOR in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of GRAVIER DECOR is estimated at 328 291 € (range 157 818€ - 856 657€). With an EBITDA of 86 215€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (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.

Estimated enterprise value 2023
145 transactions
157k€ 328k€ 856k€
328 291 € Range: 157 818€ - 856 657€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
86 215 € × 2.6x
Estimation 224 703 €
81 746€ - 631 630€
Revenue Multiple 30%
3 541 111 € × 0.19x
Estimation 677 507 €
381 318€ - 1 727 186€
Net Income Multiple 20%
19 103 € × 3.3x
Estimation 63 440 €
12 754€ - 113 434€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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 (Commerce de gros (commerce interentreprises) d'autres biens domestiques )

Compare GRAVIER DECOR with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Frequently asked questions about GRAVIER DECOR

What is the revenue of GRAVIER DECOR ?

The revenue of GRAVIER DECOR in 2023 is 3.5 M€.

Is GRAVIER DECOR profitable?

Yes, GRAVIER DECOR generated a net profit of 19 k€ in 2023.

Where is the headquarters of GRAVIER DECOR ?

The headquarters of GRAVIER DECOR is located in TONNAY-CHARENTE (17430), in the department Charente-Maritime.

Where to find the tax return of GRAVIER DECOR ?

The tax return of GRAVIER DECOR 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 GRAVIER DECOR operate?

GRAVIER DECOR operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.