CARRIERE DE LUCHE : revenue, balance sheet and financial ratios

CARRIERE DE LUCHE is a French company founded 61 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in LUCHE-THOUARSAIS (79330), this company of category GE shows in 2024 a revenue of 24.6 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 - CARRIERE DE LUCHE (SIREN 626520274)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 24 569 729 € 25 184 380 € 25 563 213 € 28 001 505 € 24 501 485 € 26 112 935 € 27 398 365 € 21 865 076 € 20 325 010 €
Net income 2 705 084 € 2 876 419 € 2 594 031 € 3 070 471 € 2 535 477 € 3 896 453 € 3 094 614 € 1 832 860 € 2 092 707 €
EBITDA 4 860 778 € 4 878 953 € 4 617 012 € 5 477 752 € 4 745 880 € 5 619 770 € 4 393 112 € 4 360 597 € 4 043 585 €
Net margin 11.0% 11.4% 10.1% 11.0% 10.3% 14.9% 11.3% 8.4% 10.3%

Revenue and income statement

In 2024, CARRIERE DE LUCHE achieves revenue of 24.6 M€. Revenue is growing positively over 9 years (CAGR: +2.4%). Slight decline of -2% vs 2023. After deducting consumption (2.0 M€), gross margin stands at 22.6 M€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4.9 M€, representing 19.8% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.7 M€, i.e. 11.0% 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

24 569 729 €

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

22 575 067 €

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

4 860 778 €

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

3 692 402 €

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

2 705 084 €

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

19.8%

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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 9%. 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 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 15.3% 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 (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

9.009%

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

51.764%

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

15.317%

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

0.0

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

18.3%

Solvency indicators evolution
CARRIERE DE LUCHE

Sector positioning

Debt ratio
9.01 2024
2022
2023
2024
Q1: 0.0
Med: 15.2
Q3: 59.48
Good +15 pts over 3 years

In 2024, the debt ratio of CARRIERE DE LUCHE (9.01) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
51.76% 2024
2022
2023
2024
Q1: 20.88%
Med: 43.36%
Q3: 63.48%
Good

In 2024, the financial autonomy of CARRIERE DE LUCHE (51.8%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.26 years
Q3: 2.04 years
Excellent

In 2024, the repayment capacity of CARRIERE DE LUCHE (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 192.83. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

192.83

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

0.017

Liquidity indicators evolution
CARRIERE DE LUCHE

Sector positioning

Liquidity ratio
192.83 2024
2022
2023
2024
Q1: 161.05
Med: 260.85
Q3: 420.01
Average +7 pts over 3 years

In 2024, the liquidity ratio of CARRIERE DE LUCHE (192.83) 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
0.02x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.51x
Q3: 10.02x
Average -6 pts over 3 years

In 2024, the interest coverage of CARRIERE DE LUCHE (0.0x) 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: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. The company must finance 16 days of gap between collections and payments. Inventory turnover is 75 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 74 days of revenue, i.e. 5.1 M€ to permanently finance. Over 2016-2024, WCR increased by +125%, 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

5 076 352 €

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

46 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

30 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

75 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

74 j

WCR and payment terms evolution
CARRIERE DE LUCHE

Positioning of CARRIERE DE LUCHE 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 CARRIERE DE LUCHE is estimated at 5 348 049 € (range 1 683 663€ - 28 151 656€). With an EBITDA of 4 860 778€, 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
1683k€ 5348k€ 28151k€
5 348 049 € Range: 1 683 663€ - 28 151 656€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 860 778 € × 1.4x
Estimation 6 881 502 €
1 571 823€ - 47 708 582€
Revenue Multiple 30%
24 569 729 € × 0.17x
Estimation 4 267 635 €
2 440 179€ - 9 468 824€
Net Income Multiple 20%
2 705 084 € × 1.2x
Estimation 3 135 041 €
828 492€ - 7 283 589€
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 CARRIERE DE LUCHE 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 CARRIERE DE LUCHE

What is the revenue of CARRIERE DE LUCHE ?

The revenue of CARRIERE DE LUCHE in 2024 is 24.6 M€.

Is CARRIERE DE LUCHE profitable?

Yes, CARRIERE DE LUCHE generated a net profit of 2.7 M€ in 2024.

Where is the headquarters of CARRIERE DE LUCHE ?

The headquarters of CARRIERE DE LUCHE is located in LUCHE-THOUARSAIS (79330), in the department Deux-Sevres.

Where to find the tax return of CARRIERE DE LUCHE ?

The tax return of CARRIERE DE LUCHE 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 CARRIERE DE LUCHE operate?

CARRIERE DE LUCHE 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.