AGREGATS DU CENTRE : revenue, balance sheet and financial ratios

AGREGATS DU CENTRE is a French company founded 37 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in COURS-LES-BARRES (18320), this company of category ETI shows in 2024 a revenue of 5.9 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 - AGREGATS DU CENTRE (SIREN 350556460)
Indicator 2024 2023 2020 2019 2018 2016
Revenue 5 867 943 € 7 929 240 € N/C N/C 4 992 696 € 3 824 649 €
Net income -14 987 € -331 883 € 84 469 € 6 040 € 216 455 € 1 261 €
EBITDA 61 783 € -317 675 € N/C N/C 477 366 € 412 109 €
Net margin -0.3% -4.2% N/C N/C 4.3% 0.0%

Revenue and income statement

In 2024, AGREGATS DU CENTRE achieves revenue of 5.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.5%. Significant drop of -26% vs 2023. After deducting consumption (781 k€), gross margin stands at 5.1 M€, i.e. a rate of 87%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 62 k€, representing 1.1% of revenue. Positive scissor effect: EBITDA margin improves by +5.1 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -15 k€ (-0.3% 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

5 867 943 €

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

5 086 882 €

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

61 783 €

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

-76 724 €

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

-14 987 €

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

1.1%

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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 612%. 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 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

611.96%

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

9.034%

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

-0.449%

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

-134.795

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

20.5%

Solvency indicators evolution
AGREGATS DU CENTRE

Sector positioning

Debt ratio
611.96 2024
2020
2023
2024
Q1: 0.0
Med: 15.2
Q3: 59.48
Average

In 2024, the debt ratio of AGREGATS DU CENTRE (611.96) 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
9.03% 2024
2020
2023
2024
Q1: 20.88%
Med: 43.36%
Q3: 63.48%
Watch

In 2024, the financial autonomy of AGREGATS DU CENTRE (9.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-134.79 years 2024
2023
2024
Q1: 0.0 years
Med: 0.27 years
Q3: 2.05 years
Excellent

In 2024, the repayment capacity of AGREGATS DU CENTRE (-134.79) 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 228.79. 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 186.5x. 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

228.791

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

186.47

Liquidity indicators evolution
AGREGATS DU CENTRE

Sector positioning

Liquidity ratio
228.79 2024
2020
2023
2024
Q1: 161.05
Med: 260.85
Q3: 420.01
Average +20 pts over 3 years

In 2024, the liquidity ratio of AGREGATS DU CENTRE (228.79) 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
186.47x 2024
2023
2024
Q1: 0.0x
Med: 1.54x
Q3: 10.04x
Excellent +52 pts over 2 years

In 2024, the interest coverage of AGREGATS DU CENTRE (186.5x) 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: 94 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 104 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 108 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 275 days of revenue, i.e. 4.5 M€ to permanently finance. Over 2016-2024, WCR increased by +144%, requiring additional financing.

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

4 475 245 €

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

94 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

104 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

108 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

275 j

WCR and payment terms evolution
AGREGATS DU CENTRE

Positioning of AGREGATS DU CENTRE 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 AGREGATS DU CENTRE is estimated at 436 878 € (range 231 030€ - 1 227 033€). With an EBITDA of 61 783€, the sector multiple of 1.4x is applied. 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
231k€ 436k€ 1227k€
436 878 € Range: 231 030€ - 1 227 033€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
61 783 € × 1.4x
Estimation 87 467 €
19 979€ - 606 401€
Revenue Multiple 30%
5 867 943 € × 0.17x
Estimation 1 019 231 €
582 783€ - 2 261 422€
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 AGREGATS DU CENTRE 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 DU CENTRE

What is the revenue of AGREGATS DU CENTRE ?

The revenue of AGREGATS DU CENTRE in 2024 is 5.9 M€.

Is AGREGATS DU CENTRE profitable?

AGREGATS DU CENTRE recorded a net loss in 2024.

Where is the headquarters of AGREGATS DU CENTRE ?

The headquarters of AGREGATS DU CENTRE is located in COURS-LES-BARRES (18320), in the department Cher.

Where to find the tax return of AGREGATS DU CENTRE ?

The tax return of AGREGATS DU CENTRE 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 DU CENTRE operate?

AGREGATS DU CENTRE 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.