SAS GAUTRIAUD-NAU : revenue, balance sheet and financial ratios

SAS GAUTRIAUD-NAU is a French company founded 36 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in SAINT-PALAIS-DE-NEGRIGNAC (17210), this company of category ETI shows in 2023 a revenue of 787 k€. 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 - SAS GAUTRIAUD-NAU (SIREN 352803845)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 787 380 € 816 700 € 825 149 € 850 446 € 753 531 € 684 475 € 497 553 € 497 553 €
Net income 270 071 € 117 689 € 665 746 € 592 746 € 564 923 € 164 161 € 126 718 € 608 921 €
EBITDA 115 701 € 179 439 € 181 418 € 170 549 € 146 862 € 196 581 € 133 836 € 131 009 €
Net margin 34.3% 14.4% 80.7% 69.7% 75.0% 24.0% 25.5% 122.4%

Revenue and income statement

In 2023, SAS GAUTRIAUD-NAU achieves revenue of 787 k€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +6.8%. Slight decline of -4% vs 2022. After deducting consumption (0 €), gross margin stands at 787 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 116 k€, representing 14.7% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -36%, reducing margin by 7.3 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 270 k€, i.e. 34.3% 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

787 380 €

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

787 380 €

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

115 701 €

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

93 598 €

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

270 071 €

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

14.7%

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Chart evolution

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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 7%. 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 89%. 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 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 42.4% 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 (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

7.203%

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

89.031%

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

42.376%

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

2.115

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

27.4%

Solvency indicators evolution
SAS GAUTRIAUD-NAU

Sector positioning

Debt ratio
7.2 2023
2021
2022
2023
Q1: 0.02
Med: 13.01
Q3: 113.78
Good

In 2023, the debt ratio of SAS GAUTRIAUD-NAU (7.20) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
89.03% 2023
2021
2022
2023
Q1: 15.8%
Med: 60.29%
Q3: 91.58%
Good

In 2023, the financial autonomy of SAS GAUTRIAUD-NAU (89.0%) 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
2.12 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.12 years
Q3: 4.47 years
Average +7 pts over 3 years

In 2023, the repayment capacity of SAS GAUTRIAUD-NAU (2.12) 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 1525.83. 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 59.0x. 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

1525.831

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

59.024

Liquidity indicators evolution
SAS GAUTRIAUD-NAU

Sector positioning

Liquidity ratio
1525.83 2023
2021
2022
2023
Q1: 139.34
Med: 883.94
Q3: 5556.79
Good -6 pts over 3 years

In 2023, the liquidity ratio of SAS GAUTRIAUD-NAU (1525.83) 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
59.02x 2023
2021
2022
2023
Q1: -106.29x
Med: -3.78x
Q3: 0.0x
Excellent

In 2023, the interest coverage of SAS GAUTRIAUD-NAU (59.0x) 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: 65 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. The company must finance 18 days of gap between collections and payments. Overall, WCR represents 3167 days of revenue, i.e. 6.9 M€ to permanently finance. Over 2016-2023, WCR increased by +30%, 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

6 926 330 €

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

65 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

47 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

0 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

3167 j

WCR and payment terms evolution
SAS GAUTRIAUD-NAU

Positioning of SAS GAUTRIAUD-NAU in its sector

Comparison with sector Fonds de placement et entités financières similaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 706 632€ to 1 727 681€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
706k€ 1021k€ 1727k€
1 021 374 € Range: 706 632€ - 1 727 681€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 (Fonds de placement et entités financières similaires)

Compare SAS GAUTRIAUD-NAU with other companies in the same sector:

Voir toutes les statistiques du secteur Fonds de placement et entités financières similaires

Frequently asked questions about SAS GAUTRIAUD-NAU

What is the revenue of SAS GAUTRIAUD-NAU ?

The revenue of SAS GAUTRIAUD-NAU in 2023 is 787 k€.

Is SAS GAUTRIAUD-NAU profitable?

Yes, SAS GAUTRIAUD-NAU generated a net profit of 270 k€ in 2023.

Where is the headquarters of SAS GAUTRIAUD-NAU ?

The headquarters of SAS GAUTRIAUD-NAU is located in SAINT-PALAIS-DE-NEGRIGNAC (17210), in the department Charente-Maritime.

Where to find the tax return of SAS GAUTRIAUD-NAU ?

The tax return of SAS GAUTRIAUD-NAU 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 SAS GAUTRIAUD-NAU operate?

SAS GAUTRIAUD-NAU operates in the sector Fonds de placement et entités financières similaires (NAF code 64.30Z). See the 'Sector positioning' section above to compare the company with its competitors.