AUBAGNE ENROBES : revenue, balance sheet and financial ratios

AUBAGNE ENROBES is a French company founded 47 years ago, specialized in the sector Fabrication d'autres produits minéraux non métalliques n.c.a.. Based in AUBAGNE (13400), this company of category PME shows in 2024 a revenue of 2.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - AUBAGNE ENROBES (SIREN 315216523)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016
Revenue 2 059 180 € 2 019 308 € 1 406 332 € 1 421 486 € 1 350 707 € 1 941 633 € 1 287 031 € 1 774 064 €
Net income 84 452 € 47 190 € 41 624 € 50 842 € 44 970 € 43 902 € 46 823 € 45 910 €
EBITDA -2 221 052 € -1 386 712 € -2 225 075 € -2 461 259 € -2 275 902 € -1 146 311 € -1 582 246 € 1 747 772 €
Net margin 4.1% 2.3% 3.0% 3.6% 3.3% 2.3% 3.6% 2.6%

Revenue and income statement

In 2024, AUBAGNE ENROBES achieves revenue of 2.1 M€. Revenue is growing positively over 8 years (CAGR: +1.9%). Vs 2023: +2%. After deducting consumption (3.7 M€), gross margin stands at -1.7 M€, i.e. a rate of -81%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2.2 M€, representing -107.9% of revenue. Warning negative scissor effect: despite revenue change (+2%), EBITDA varies by -60%, reducing margin by 39.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 84 k€, i.e. 4.1% 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

2 059 180 €

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

-1 670 381 €

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

-2 221 052 €

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

781 273 €

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

84 452 €

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

-107.5%

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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 211%. 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 15%. 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

210.78%

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

15.24%

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

-142.296%

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

-0.264

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

8.4%

Solvency indicators evolution
AUBAGNE ENROBES

Sector positioning

Debt ratio
210.78 2024
2022
2023
2024
Q1: 0.0
Med: 11.35
Q3: 71.05
Watch +49 pts over 3 years

In 2024, the debt ratio of AUBAGNE ENROBES (210.78) 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
15.24% 2024
2022
2023
2024
Q1: 9.68%
Med: 23.36%
Q3: 45.54%
Average -9 pts over 3 years

In 2024, the financial autonomy of AUBAGNE ENROBES (15.2%) 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
-0.26 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.65 years
Excellent

In 2024, the repayment capacity of AUBAGNE ENROBES (-0.26) 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 163.07. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

163.068

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

-0.839

Liquidity indicators evolution
AUBAGNE ENROBES

Sector positioning

Liquidity ratio
163.07 2024
2022
2023
2024
Q1: 94.61
Med: 137.76
Q3: 236.84
Good +33 pts over 3 years

In 2024, the liquidity ratio of AUBAGNE ENROBES (163.07) 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
-0.84x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.99x
Q3: 6.91x
Average

In 2024, the interest coverage of AUBAGNE ENROBES (-0.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 220 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 102 days. The gap of 118 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 31 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 307 days of revenue, i.e. 1.8 M€ to permanently finance. Over 2016-2024, WCR increased by +976%, 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

1 757 407 €

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

220 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

102 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

31 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

307 j

WCR and payment terms evolution
AUBAGNE ENROBES

Positioning of AUBAGNE ENROBES in its sector

Comparison with sector Fabrication d'autres produits minéraux non métalliques n.c.a.

Valuation estimate

Based on 228 transactions of similar company sales (all years), the value of AUBAGNE ENROBES is estimated at 219 320 € (range 125 460€ - 615 492€). The price/revenue ratio is 0.13x (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 2024
228 transactions
125k€ 219k€ 615k€
219 320 € Range: 125 460€ - 615 492€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
2 059 180 € × 0.13x
Estimation 263 765 €
181 957€ - 784 335€
Net Income Multiple 20%
84 452 € × 1.8x
Estimation 152 652 €
40 715€ - 362 230€
How is this estimate calculated?

This estimate is based on the analysis of 228 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 (Fabrication d'autres produits minéraux non métalliques n.c.a.)

Compare AUBAGNE ENROBES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'autres produits minéraux non métalliques n.c.a.

Frequently asked questions about AUBAGNE ENROBES

What is the revenue of AUBAGNE ENROBES ?

The revenue of AUBAGNE ENROBES in 2024 is 2.1 M€.

Is AUBAGNE ENROBES profitable?

Yes, AUBAGNE ENROBES generated a net profit of 84 k€ in 2024.

Where is the headquarters of AUBAGNE ENROBES ?

The headquarters of AUBAGNE ENROBES is located in AUBAGNE (13400), in the department Bouches-du-Rhone.

Where to find the tax return of AUBAGNE ENROBES ?

The tax return of AUBAGNE ENROBES 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 AUBAGNE ENROBES operate?

AUBAGNE ENROBES operates in the sector Fabrication d'autres produits minéraux non métalliques n.c.a. (NAF code 23.99Z). See the 'Sector positioning' section above to compare the company with its competitors.