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AGREGATS DE BRAS PANON : revenue, balance sheet and financial ratios

AGREGATS DE BRAS PANON is a French company founded 3 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in SAINT-FARGEAU (89170), this company of category ETI shows in 2023 a net income negative of -3 k€. 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 - AGREGATS DE BRAS PANON (SIREN 914600945)
Indicator 2023
Revenue N/C
Net income -2 811 €
EBITDA -1 067 €
Net margin N/C

Revenue and income statement

In 2023, AGREGATS DE BRAS PANON records a net loss of 3 k€. This deficit will reduce equity on the balance sheet.

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

-1 067 €

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

-1 068 €

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

-2 811 €

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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 2213%. 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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

2213.326%

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

3.883%

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

-56.605

Solvency indicators evolution
AGREGATS DE BRAS PANON

Sector positioning

Debt ratio
2213.33 2023
2023
Q1: 0.01
Med: 15.77
Q3: 61.02
Watch

In 2023, the debt ratio of AGREGATS DE BRAS PANON (2213.33) 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
3.88% 2023
2023
Q1: 19.62%
Med: 42.35%
Q3: 61.05%
Average

In 2023, the financial autonomy of AGREGATS DE BRAS PANON (3.9%) 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
-56.6 years 2023
2023
Q1: 0.0 years
Med: 0.29 years
Q3: 2.28 years
Excellent

In 2023, the repayment capacity of AGREGATS DE BRAS PANON (-56.60) 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 111.93. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

111.932

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

-163.355

Liquidity indicators evolution
AGREGATS DE BRAS PANON

Sector positioning

Liquidity ratio
111.93 2023
2023
Q1: 163.67
Med: 249.36
Q3: 402.59
Watch

In 2023, the liquidity ratio of AGREGATS DE BRAS PANON (111.93) 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
-163.35x 2023
2023
Q1: 0.0x
Med: 0.98x
Q3: 7.02x
Watch

In 2023, the interest coverage of AGREGATS DE BRAS PANON (-163.3x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 5066 days. Excellent situation: suppliers finance 5066 days of the operating cycle (retail model).

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

0 €

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

0 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

5066 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 and payment terms evolution
AGREGATS DE BRAS PANON

Positioning of AGREGATS DE BRAS PANON in its sector

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

Similar companies (Exploitation de gravières et sablières, extraction d’argiles et de kaolin)

Compare AGREGATS DE BRAS PANON 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 AGREGATS DE BRAS PANON

What is the revenue of AGREGATS DE BRAS PANON ?

The revenue of AGREGATS DE BRAS PANON is not publicly disclosed (confidential accounts filed with INPI).

Is AGREGATS DE BRAS PANON profitable?

AGREGATS DE BRAS PANON recorded a net loss in 2023.

Where is the headquarters of AGREGATS DE BRAS PANON ?

The headquarters of AGREGATS DE BRAS PANON is located in SAINT-FARGEAU (89170), in the department Yonne.

Where to find the tax return of AGREGATS DE BRAS PANON ?

The tax return of AGREGATS DE BRAS PANON 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 AGREGATS DE BRAS PANON operate?

AGREGATS DE BRAS PANON 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.