CALCAIRES DE LA BRIE : revenue, balance sheet and financial ratios

CALCAIRES DE LA BRIE 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 SAINT-SAUVEUR-LES-BRAY (77480), this company of category PME shows in 2023 a revenue of 12.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - CALCAIRES DE LA BRIE (SIREN 348909102)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 12 692 113 € 10 832 581 € 10 392 088 € 10 441 719 € 10 955 884 € 8 651 539 € 5 876 100 € 5 247 434 € 4 913 511 €
Net income 446 719 € -600 205 € -1 569 916 € 538 114 € 940 408 € -160 774 € 157 927 € 275 184 € 380 120 €
EBITDA 3 627 057 € 2 431 727 € 1 229 273 € 3 335 497 € 3 829 908 € 2 439 109 € 1 937 763 € 1 104 725 € 1 657 936 €
Net margin 3.5% -5.5% -15.1% 5.2% 8.6% -1.9% 2.7% 5.2% 7.7%

Revenue and income statement

In 2023, CALCAIRES DE LA BRIE achieves revenue of 12.7 M€. Over the period 2015-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +12.6%. Vs 2022, growth of +17% (10.8 M€ -> 12.7 M€). After deducting consumption (1.3 M€), gross margin stands at 11.4 M€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.6 M€, representing 28.6% of revenue. Positive scissor effect: EBITDA margin improves by +6.1 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 447 k€, i.e. 3.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

12 692 113 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

11 363 611 €

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

3 627 057 €

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

692 339 €

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

446 719 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

28.3%

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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 -120174%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches -0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 14.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 12.1% 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 (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

-120173.937%

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

-0.071%

Cash flow / Revenue (2023) ?
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

12.133%

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

14.95

Asset age ratio (2023) ?
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

60.8%

Solvency indicators evolution
CALCAIRES DE LA BRIE

Sector positioning

Debt ratio
-120173.94 2023
2021
2022
2023
Q1: 0.01
Med: 15.77
Q3: 61.02
Excellent -96 pts over 3 years

In 2023, the debt ratio of CALCAIRES DE LA BRIE (-120173.94) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-0.07% 2023
2021
2022
2023
Q1: 19.62%
Med: 42.35%
Q3: 61.05%
Average

In 2023, the financial autonomy of CALCAIRES DE LA BRIE (-0.1%) 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
14.95 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.29 years
Q3: 2.28 years
Watch +51 pts over 3 years

In 2023, the repayment capacity of CALCAIRES DE LA BRIE (14.95) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 186.39. 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 12.0x. Operating income very largely covers interest expenses: high safety margin.

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

186.393

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

12.002

Liquidity indicators evolution
CALCAIRES DE LA BRIE

Sector positioning

Liquidity ratio
186.39 2023
2021
2022
2023
Q1: 163.67
Med: 249.36
Q3: 402.59
Average +11 pts over 3 years

In 2023, the liquidity ratio of CALCAIRES DE LA BRIE (186.39) 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
12.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.98x
Q3: 7.02x
Excellent

In 2023, the interest coverage of CALCAIRES DE LA BRIE (12.0x) 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: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 148 days. Excellent situation: suppliers finance 132 days of the operating cycle (retail model). Inventory turnover is 74 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 159 days of revenue, i.e. 5.6 M€ to permanently finance. Over 2015-2023, WCR increased by +57%, requiring additional financing.

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

5 589 987 €

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

16 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

148 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

74 j

WCR in days of revenue (2023) ?
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

159 j

WCR and payment terms evolution
CALCAIRES DE LA BRIE

Positioning of CALCAIRES DE LA BRIE 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 CALCAIRES DE LA BRIE is estimated at 3 332 359 € (range 991 962€ - 19 507 770€). With an EBITDA of 3 627 057€, 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 2023
95 tx
991k€ 3332k€ 19507k€
3 332 359 € Range: 991 962€ - 19 507 770€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 627 057 € × 1.4x
Estimation 5 134 898 €
1 172 876€ - 35 599 599€
Revenue Multiple 30%
12 692 113 € × 0.17x
Estimation 2 204 555 €
1 260 536€ - 4 891 360€
Net Income Multiple 20%
446 719 € × 1.2x
Estimation 517 722 €
136 818€ - 1 202 816€
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 CALCAIRES DE LA BRIE 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 CALCAIRES DE LA BRIE

What is the revenue of CALCAIRES DE LA BRIE ?

The revenue of CALCAIRES DE LA BRIE in 2023 is 12.7 M€.

Is CALCAIRES DE LA BRIE profitable?

Yes, CALCAIRES DE LA BRIE generated a net profit of 447 k€ in 2023.

Where is the headquarters of CALCAIRES DE LA BRIE ?

The headquarters of CALCAIRES DE LA BRIE is located in SAINT-SAUVEUR-LES-BRAY (77480), in the department Seine-et-Marne.

Where to find the tax return of CALCAIRES DE LA BRIE ?

The tax return of CALCAIRES DE LA BRIE 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 CALCAIRES DE LA BRIE operate?

CALCAIRES DE LA BRIE 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.