CARRIERES AGREGATS DU CENTRE : revenue, balance sheet and financial ratios

CARRIERES AGREGATS DU CENTRE is a French company founded 23 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in CHASSY (18800), this company of category ETI shows in 2024 a revenue of 2.0 M€. 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 - CARRIERES AGREGATS DU CENTRE (SIREN 443317425)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 1 993 051 € 2 267 433 € N/C N/C N/C N/C 1 430 682 € N/C
Net income 47 799 € 32 838 € 8 379 € 36 989 € 11 370 € -49 188 € -327 185 € 58 528 €
EBITDA 119 056 € 69 516 € N/C N/C N/C N/C -331 672 € N/C
Net margin 2.4% 1.4% N/C N/C N/C N/C -22.9% N/C

Revenue and income statement

In 2024, CARRIERES AGREGATS DU CENTRE achieves revenue of 2.0 M€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.7%. Significant drop of -12% vs 2023. After deducting consumption (593 k€), gross margin stands at 1.4 M€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 119 k€, representing 6.0% of revenue. Positive scissor effect: EBITDA margin improves by +2.9 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 48 k€, i.e. 2.4% 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

1 993 051 €

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

1 400 011 €

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

119 056 €

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

83 881 €

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

47 799 €

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

6.0%

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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 60%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

60.25%

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

26.767%

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

4.3%

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

4.391

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

12.2%

Solvency indicators evolution
CARRIERES AGREGATS DU CENTRE

Sector positioning

Debt ratio
60.25 2024
2022
2023
2024
Q1: 0.0
Med: 15.2
Q3: 59.48
Average +24 pts over 3 years

In 2024, the debt ratio of CARRIERES AGREGATS DU CENTRE (60.25) 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
26.77% 2024
2022
2023
2024
Q1: 20.88%
Med: 43.36%
Q3: 63.48%
Average +6 pts over 3 years

In 2024, the financial autonomy of CARRIERES AGREGATS DU CENTRE (26.8%) 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
4.39 years 2024
2023
2024
Q1: 0.0 years
Med: 0.26 years
Q3: 2.04 years
Watch

In 2024, the repayment capacity of CARRIERES AGREGATS DU CENTRE (4.39) 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 164.66. 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 14.5x. Operating income very largely covers interest expenses: high safety margin.

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

164.656

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

14.538

Liquidity indicators evolution
CARRIERES AGREGATS DU CENTRE

Sector positioning

Liquidity ratio
164.66 2024
2022
2023
2024
Q1: 161.05
Med: 260.85
Q3: 420.01
Average +8 pts over 3 years

In 2024, the liquidity ratio of CARRIERES AGREGATS DU CENTRE (164.66) 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
14.54x 2024
2023
2024
Q1: 0.0x
Med: 1.51x
Q3: 10.02x
Excellent

In 2024, the interest coverage of CARRIERES AGREGATS DU CENTRE (14.5x) 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: 109 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 246 days. Excellent situation: suppliers finance 137 days of the operating cycle (retail model). Inventory turnover is 86 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 355 days of revenue, i.e. 2.0 M€ to permanently finance.

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

1 963 893 €

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

109 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

246 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

86 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

355 j

WCR and payment terms evolution
CARRIERES AGREGATS DU CENTRE

Positioning of CARRIERES AGREGATS DU CENTRE 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 CARRIERES AGREGATS DU CENTRE is estimated at 199 209 € (range 81 560€ - 840 436€). With an EBITDA of 119 056€, 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
81k€ 199k€ 840k€
199 209 € Range: 81 560€ - 840 436€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
119 056 € × 1.4x
Estimation 168 550 €
38 499€ - 1 168 536€
Revenue Multiple 30%
1 993 051 € × 0.17x
Estimation 346 183 €
197 943€ - 768 094€
Net Income Multiple 20%
47 799 € × 1.2x
Estimation 55 396 €
14 639€ - 128 701€
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 CARRIERES AGREGATS DU CENTRE 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 CARRIERES AGREGATS DU CENTRE

What is the revenue of CARRIERES AGREGATS DU CENTRE ?

The revenue of CARRIERES AGREGATS DU CENTRE in 2024 is 2.0 M€.

Is CARRIERES AGREGATS DU CENTRE profitable?

Yes, CARRIERES AGREGATS DU CENTRE generated a net profit of 48 k€ in 2024.

Where is the headquarters of CARRIERES AGREGATS DU CENTRE ?

The headquarters of CARRIERES AGREGATS DU CENTRE is located in CHASSY (18800), in the department Cher.

Where to find the tax return of CARRIERES AGREGATS DU CENTRE ?

The tax return of CARRIERES AGREGATS DU CENTRE 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 CARRIERES AGREGATS DU CENTRE operate?

CARRIERES AGREGATS DU CENTRE 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.