Y.GARRAUD PERE ET FILS : revenue, balance sheet and financial ratios

Y.GARRAUD PERE ET FILS is a French company founded 10 years ago, specialized in the sector Autres travaux spécialisés de construction. Based in SAINT-AMAND-MONTROND (18200), this company of category PME shows in 2024 a revenue of 1.3 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 - Y.GARRAUD PERE ET FILS (SIREN 814502894)
Indicator 2024 2023 2022 2021 2020 2018 2017
Revenue 1 305 579 € 1 225 407 € 1 489 714 € 1 075 915 € 878 993 € 710 307 € 490 326 €
Net income 112 280 € -129 040 € 43 293 € -27 036 € -6 381 € 6 212 € 21 413 €
EBITDA 143 144 € -87 239 € 77 568 € 4 845 € 3 137 € 26 594 € 35 213 €
Net margin 8.6% -10.5% 2.9% -2.5% -0.7% 0.9% 4.4%

Revenue and income statement

In 2024, Y.GARRAUD PERE ET FILS achieves revenue of 1.3 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +15.0%. Vs 2023: +7%. After deducting consumption (508 k€), gross margin stands at 798 k€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 143 k€, representing 11.0% of revenue. Positive scissor effect: EBITDA margin improves by +18.1 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 112 k€, i.e. 8.6% 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

1 305 579 €

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

797 840 €

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

143 144 €

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

107 435 €

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

112 280 €

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

11.0%

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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 226%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.3% 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

225.924%

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

16.34%

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

10.345%

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

1.471

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

37.3%

Solvency indicators evolution
Y.GARRAUD PERE ET FILS

Sector positioning

Debt ratio
225.92 2024
2022
2023
2024
Q1: 3.39
Med: 18.59
Q3: 55.68
Watch

In 2024, the debt ratio of Y.GARRAUD PERE ET FILS (225.92) 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
16.34% 2024
2022
2023
2024
Q1: 18.09%
Med: 38.63%
Q3: 59.74%
Average

In 2024, the financial autonomy of Y.GARRAUD PERE ET FILS (16.3%) 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
1.47 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.25 years
Q3: 1.25 years
Average

In 2024, the repayment capacity of Y.GARRAUD PERE ET FILS (1.47) 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 171.47. 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 5.1x. Operating income very largely covers interest expenses: high safety margin.

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

171.469

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

5.07

Liquidity indicators evolution
Y.GARRAUD PERE ET FILS

Sector positioning

Liquidity ratio
171.47 2024
2022
2023
2024
Q1: 147.2
Med: 218.63
Q3: 322.5
Average -6 pts over 3 years

In 2024, the liquidity ratio of Y.GARRAUD PERE ET FILS (171.47) 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
5.07x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.32x
Q3: 2.98x
Excellent

In 2024, the interest coverage of Y.GARRAUD PERE ET FILS (5.1x) 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: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. The company must finance 3 days of gap between collections and payments. Inventory turnover is 46 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 32 days of revenue, i.e. 116 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

116 418 €

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

28 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

25 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

46 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

32 j

WCR and payment terms evolution
Y.GARRAUD PERE ET FILS

Positioning of Y.GARRAUD PERE ET FILS in its sector

Comparison with sector Autres travaux spécialisés de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 220 532€ to 642 708€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
220k€ 416k€ 642k€
416 490 € Range: 220 532€ - 642 708€
NAF 5 année 2024

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 (Autres travaux spécialisés de construction)

Compare Y.GARRAUD PERE ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres travaux spécialisés de construction

Frequently asked questions about Y.GARRAUD PERE ET FILS

What is the revenue of Y.GARRAUD PERE ET FILS ?

The revenue of Y.GARRAUD PERE ET FILS in 2024 is 1.3 M€.

Is Y.GARRAUD PERE ET FILS profitable?

Yes, Y.GARRAUD PERE ET FILS generated a net profit of 112 k€ in 2024.

Where is the headquarters of Y.GARRAUD PERE ET FILS ?

The headquarters of Y.GARRAUD PERE ET FILS is located in SAINT-AMAND-MONTROND (18200), in the department Cher.

Where to find the tax return of Y.GARRAUD PERE ET FILS ?

The tax return of Y.GARRAUD PERE ET FILS 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 Y.GARRAUD PERE ET FILS operate?

Y.GARRAUD PERE ET FILS operates in the sector Autres travaux spécialisés de construction (NAF code 43.99D). See the 'Sector positioning' section above to compare the company with its competitors.