CAP DE PLA GRANULATS : revenue, balance sheet and financial ratios

CAP DE PLA GRANULATS is a French company founded 22 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in PORT-LA-NOUVELLE (11210), this company of category PME shows in 2016 a revenue of 182 k€. 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 - CAP DE PLA GRANULATS (SIREN 450533203)
Indicator 2016 2015
Revenue 181 692 € 106 447 €
Net income 3 252 € -19 261 €
EBITDA 5 526 € -12 099 €
Net margin 1.8% -18.1%

Revenue and income statement

In 2016, CAP DE PLA GRANULATS achieves revenue of 182 k€. Vs 2015, growth of +71% (106 k€ -> 182 k€). After deducting consumption (53 k€), gross margin stands at 129 k€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6 k€, representing 3.0% of revenue. Positive scissor effect: EBITDA margin improves by +14.4 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 1.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

181 692 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

128 846 €

EBITDA (2016) ?
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

5 526 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

6 141 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 252 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.0%

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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 0%. 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 -12%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2016) ?
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

-11.698%

Cash flow / Revenue (2016) ?
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

-6.458%

Repayment capacity (2016) ?
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

0.0

Solvency indicators evolution
CAP DE PLA GRANULATS

Sector positioning

Debt ratio
0.0 2016
2015
2016
Q1: 0.0
Med: 9.91
Q3: 53.01
Excellent

In 2016, the debt ratio of CAP DE PLA GRANULATS (0.00) 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
-11.7% 2016
2015
2016
Q1: 20.67%
Med: 42.6%
Q3: 63.03%
Watch

In 2016, the financial autonomy of CAP DE PLA GRANULATS (-11.7%) 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
0.0 years 2016
2015
2016
Q1: 0.0 years
Med: 0.25 years
Q3: 2.29 years
Excellent

In 2016, the repayment capacity of CAP DE PLA GRANULATS (0.00) 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 89.53. 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 26.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2016) ?
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

89.527

Interest coverage (2016) ?
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

26.511

Liquidity indicators evolution
CAP DE PLA GRANULATS

Sector positioning

Liquidity ratio
89.53 2016
2015
2016
Q1: 145.52
Med: 243.59
Q3: 421.02
Watch

In 2016, the liquidity ratio of CAP DE PLA GRANULATS (89.53) 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
26.51x 2016
2015
2016
Q1: 0.0x
Med: 0.91x
Q3: 5.57x
Excellent +51 pts over 2 years

In 2016, the interest coverage of CAP DE PLA GRANULATS (26.5x) 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: 409 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 949 days. Excellent situation: suppliers finance 540 days of the operating cycle (retail model). Inventory turnover is 36 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 621 days of revenue, i.e. 314 k€ to permanently finance.

Operating WCR (2016) ?
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

313 593 €

Customer credit (2016) ?
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

409 j

Supplier credit (2016) ?
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

949 j

Inventory turnover (2016) ?
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

36 j

WCR in days of revenue (2016) ?
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

621 j

WCR and payment terms evolution
CAP DE PLA GRANULATS

Positioning of CAP DE PLA GRANULATS 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 CAP DE PLA GRANULATS is estimated at 14 133 € (range 6 506€ - 49 876€). With an EBITDA of 5 526€, 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 2016
95 tx
6k€ 14k€ 49k€
14 133 € Range: 6 506€ - 49 876€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
5 526 € × 1.4x
Estimation 7 823 €
1 787€ - 54 238€
Revenue Multiple 30%
181 692 € × 0.17x
Estimation 31 559 €
18 045€ - 70 022€
Net Income Multiple 20%
3 252 € × 1.2x
Estimation 3 769 €
996€ - 8 756€
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 CAP DE PLA GRANULATS 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 CAP DE PLA GRANULATS

What is the revenue of CAP DE PLA GRANULATS ?

The revenue of CAP DE PLA GRANULATS in 2016 is 182 k€.

Is CAP DE PLA GRANULATS profitable?

Yes, CAP DE PLA GRANULATS generated a net profit of 3 k€ in 2016.

Where is the headquarters of CAP DE PLA GRANULATS ?

The headquarters of CAP DE PLA GRANULATS is located in PORT-LA-NOUVELLE (11210), in the department Aude.

Where to find the tax return of CAP DE PLA GRANULATS ?

The tax return of CAP DE PLA GRANULATS 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 CAP DE PLA GRANULATS operate?

CAP DE PLA GRANULATS 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.