BAUGES MATERIAUX : revenue, balance sheet and financial ratios

BAUGES MATERIAUX is a French company founded 18 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in AILLON-LE-JEUNE (73340), this company of category PME shows in 2022 a revenue of 97 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - BAUGES MATERIAUX (SIREN 499811099)
Indicator 2022 2021 2020 2019 2018 2016
Revenue 97 187 € 78 288 € 51 897 € 66 189 € 53 804 € 67 198 €
Net income 21 809 € 12 467 € 1 835 € 7 488 € 1 494 € 4 415 €
EBITDA 33 639 € 18 290 € 4 273 € 17 671 € 9 664 € -12 856 €
Net margin 22.4% 15.9% 3.5% 11.3% 2.8% 6.6%

Revenue and income statement

In 2022, BAUGES MATERIAUX achieves revenue of 97 k€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +6.3%. Vs 2021, growth of +24% (78 k€ -> 97 k€). After deducting consumption (0 €), gross margin stands at 97 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 34 k€, representing 34.6% of revenue. Positive scissor effect: EBITDA margin improves by +11.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 22 k€, i.e. 22.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

97 187 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

97 187 €

EBITDA (2022) ?
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

33 639 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

26 321 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

21 809 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

34.6%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 57%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. 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 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 30.0% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

57.019%

Financial autonomy (2022) ?
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

47.742%

Cash flow / Revenue (2022) ?
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

29.972%

Repayment capacity (2022) ?
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

1.58

Asset age ratio (2022) ?
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

29.6%

Solvency indicators evolution
BAUGES MATERIAUX

Sector positioning

Debt ratio
57.02 2022
2020
2021
2022
Q1: 8.94
Med: 40.44
Q3: 111.6
Average

In 2022, the debt ratio of BAUGES MATERIAUX (57.02) 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
47.74% 2022
2020
2021
2022
Q1: 19.3%
Med: 36.62%
Q3: 54.23%
Good -9 pts over 3 years

In 2022, the financial autonomy of BAUGES MATERIAUX (47.7%) 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
1.58 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.85 years
Q3: 2.66 years
Average -15 pts over 3 years

In 2022, the repayment capacity of BAUGES MATERIAUX (1.58) 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 292.29. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2022) ?
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

292.29

Interest coverage (2022) ?
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

0.419

Liquidity indicators evolution
BAUGES MATERIAUX

Sector positioning

Liquidity ratio
292.29 2022
2020
2021
2022
Q1: 140.75
Med: 198.01
Q3: 288.13
Excellent

In 2022, the liquidity ratio of BAUGES MATERIAUX (292.29) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.42x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.87x
Q3: 3.24x
Average

In 2022, the interest coverage of BAUGES MATERIAUX (0.4x) 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: 90 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 264 days. Excellent situation: suppliers finance 174 days of the operating cycle (retail model). Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 68 days of revenue, i.e. 18 k€ to permanently finance. Notable WCR improvement over the period (-41%), freeing up cash.

Operating WCR (2022) ?
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

18 318 €

Customer credit (2022) ?
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

90 j

Supplier credit (2022) ?
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

264 j

Inventory turnover (2022) ?
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

11 j

WCR in days of revenue (2022) ?
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

68 j

WCR and payment terms evolution
BAUGES MATERIAUX

Positioning of BAUGES MATERIAUX in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of BAUGES MATERIAUX is estimated at 44 977 € (range 13 266€ - 118 313€). With an EBITDA of 33 639€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.22x (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 2022
120 transactions
13k€ 44k€ 118k€
44 977 € Range: 13 266€ - 118 313€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
33 639 € × 1.4x
Estimation 46 193 €
10 935€ - 122 425€
Revenue Multiple 30%
97 187 € × 0.22x
Estimation 21 823 €
11 739€ - 47 258€
Net Income Multiple 20%
21 809 € × 3.5x
Estimation 76 668 €
21 388€ - 214 618€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Travaux de terrassement courants et travaux préparatoires)

Compare BAUGES MATERIAUX with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about BAUGES MATERIAUX

What is the revenue of BAUGES MATERIAUX ?

The revenue of BAUGES MATERIAUX in 2022 is 97 k€.

Is BAUGES MATERIAUX profitable?

Yes, BAUGES MATERIAUX generated a net profit of 22 k€ in 2022.

Where is the headquarters of BAUGES MATERIAUX ?

The headquarters of BAUGES MATERIAUX is located in AILLON-LE-JEUNE (73340), in the department Savoie.

Where to find the tax return of BAUGES MATERIAUX ?

The tax return of BAUGES MATERIAUX 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 BAUGES MATERIAUX operate?

BAUGES MATERIAUX operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.