CARRIERES DE CAMBOUNES : revenue, balance sheet and financial ratios

CARRIERES DE CAMBOUNES is a French company founded 40 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in CAMBOUNES (81260), this company of category GE shows in 2024 a revenue of 1.2 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 - CARRIERES DE CAMBOUNES (SIREN 334937125)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 1 236 016 € 1 731 135 € 1 184 991 € N/C N/C N/C N/C N/C
Net income -617 963 € -478 807 € -515 372 € 3 642 € 14 602 € -59 454 € 58 427 € 22 110 €
EBITDA -419 202 € -402 737 € -436 992 € N/C N/C N/C N/C N/C
Net margin -50.0% -27.7% -43.5% N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, CARRIERES DE CAMBOUNES achieves revenue of 1.2 M€. Revenue is growing positively over 8 years (CAGR: +2.1%). Significant drop of -29% vs 2023. After deducting consumption (277 k€), gross margin stands at 959 k€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -419 k€, representing -33.9% of revenue. Warning negative scissor effect: despite revenue change (-29%), EBITDA varies by -4%, reducing margin by 10.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -618 k€ (-50.0% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 236 016 €

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

959 488 €

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

-419 202 €

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

-514 580 €

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

-617 963 €

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

-33.8%

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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 -440%. 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 -25%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-440.243%

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

-25.126%

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

-43.657%

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

-8.792

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

75.2%

Solvency indicators evolution
CARRIERES DE CAMBOUNES

Sector positioning

Debt ratio
-440.24 2024
2022
2023
2024
Q1: 0.0
Med: 15.2
Q3: 59.48
Excellent -61 pts over 3 years

In 2024, the debt ratio of CARRIERES DE CAMBOUNES (-440.24) 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
-25.13% 2024
2022
2023
2024
Q1: 20.88%
Med: 43.36%
Q3: 63.48%
Watch

In 2024, the financial autonomy of CARRIERES DE CAMBOUNES (-25.1%) 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
-8.79 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.26 years
Q3: 2.04 years
Excellent

In 2024, the repayment capacity of CARRIERES DE CAMBOUNES (-8.79) 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 194.35. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

194.352

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

-23.931

Liquidity indicators evolution
CARRIERES DE CAMBOUNES

Sector positioning

Liquidity ratio
194.35 2024
2022
2023
2024
Q1: 161.05
Med: 260.85
Q3: 420.01
Average

In 2024, the liquidity ratio of CARRIERES DE CAMBOUNES (194.35) 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
-23.93x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.51x
Q3: 10.02x
Average

In 2024, the interest coverage of CARRIERES DE CAMBOUNES (-23.9x) 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: 86 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. The company must finance 18 days of gap between collections and payments. Inventory turnover is 38 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 250 days of revenue, i.e. 858 k€ 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

857 684 €

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

86 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

68 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

38 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

250 j

WCR and payment terms evolution
CARRIERES DE CAMBOUNES

Positioning of CARRIERES DE CAMBOUNES 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 DE CAMBOUNES is estimated at 214 689 € (range 122 756€ - 476 343€). 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
122k€ 214k€ 476k€
214 689 € Range: 122 756€ - 476 343€
NAF 5 all-time

Valuation method used

Revenue Multiple
1 236 016 € × 0.17x = 214 690 €
Range: 122 757€ - 476 343€

Only this financial indicator is available for this company.

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 DE CAMBOUNES 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 DE CAMBOUNES

What is the revenue of CARRIERES DE CAMBOUNES ?

The revenue of CARRIERES DE CAMBOUNES in 2024 is 1.2 M€.

Is CARRIERES DE CAMBOUNES profitable?

CARRIERES DE CAMBOUNES recorded a net loss in 2024.

Where is the headquarters of CARRIERES DE CAMBOUNES ?

The headquarters of CARRIERES DE CAMBOUNES is located in CAMBOUNES (81260), in the department Tarn.

Where to find the tax return of CARRIERES DE CAMBOUNES ?

The tax return of CARRIERES DE CAMBOUNES 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 DE CAMBOUNES operate?

CARRIERES DE CAMBOUNES 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.