CARRIERES DU MONTLUCONNAIS : revenue, balance sheet and financial ratios

CARRIERES DU MONTLUCONNAIS is a French company founded 31 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in HURIEL (03380), this company of category PME shows in 2024 a revenue of 2.1 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 DU MONTLUCONNAIS (SIREN 400057568)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 097 864 € 2 054 175 € 1 086 747 € 1 829 490 € 1 652 859 € 2 133 012 € 1 676 699 € 2 226 257 € 2 168 985 €
Net income -144 767 € -220 653 € -730 308 € 1 597 € -335 542 € 73 301 € -89 395 € 2 381 € 130 698 €
EBITDA -21 293 € -231 850 € -514 136 € -199 208 € -89 648 € 215 947 € 30 613 € 134 245 € 263 103 €
Net margin -6.9% -10.7% -67.2% 0.1% -20.3% 3.4% -5.3% 0.1% 6.0%

Revenue and income statement

In 2024, CARRIERES DU MONTLUCONNAIS achieves revenue of 2.1 M€. Activity remains stable over the period (CAGR: -0.4%). Vs 2023: +2%. After deducting consumption (566 k€), gross margin stands at 1.5 M€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -21 k€, representing -1.0% of revenue. Positive scissor effect: EBITDA margin improves by +10.3 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -145 k€ (-6.9% 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

2 097 864 €

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

1 531 602 €

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

-21 293 €

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

-132 478 €

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

-144 767 €

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

-1.0%

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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 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 23%. The balance between equity and debt is satisfactory.

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

0.0%

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

23.465%

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

-3.31%

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

9.1%

Solvency indicators evolution
CARRIERES DU MONTLUCONNAIS

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 15.2
Q3: 59.48
Excellent -18 pts over 3 years

In 2024, the debt ratio of CARRIERES DU MONTLUCONNAIS (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
23.46% 2024
2022
2023
2024
Q1: 20.88%
Med: 43.36%
Q3: 63.48%
Average -31 pts over 3 years

In 2024, the financial autonomy of CARRIERES DU MONTLUCONNAIS (23.5%) 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
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 CARRIERES DU MONTLUCONNAIS (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 120.49. 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

120.492

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

-211.041

Liquidity indicators evolution
CARRIERES DU MONTLUCONNAIS

Sector positioning

Liquidity ratio
120.49 2024
2022
2023
2024
Q1: 161.05
Med: 260.85
Q3: 420.01
Watch -19 pts over 3 years

In 2024, the liquidity ratio of CARRIERES DU MONTLUCONNAIS (120.49) 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
-211.04x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.51x
Q3: 10.02x
Watch

In 2024, the interest coverage of CARRIERES DU MONTLUCONNAIS (-211.0x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 37 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 196 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 41 days of revenue, i.e. 237 k€ to permanently finance. Notable WCR improvement over the period (-86%), freeing up cash.

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

237 268 €

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

37 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

64 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

196 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

41 j

WCR and payment terms evolution
CARRIERES DU MONTLUCONNAIS

Positioning of CARRIERES DU MONTLUCONNAIS 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 DU MONTLUCONNAIS is estimated at 364 388 € (range 208 352€ - 808 486€). 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
208k€ 364k€ 808k€
364 388 € Range: 208 352€ - 808 486€
NAF 5 all-time

Valuation method used

Revenue Multiple
2 097 864 € × 0.17x = 364 388 €
Range: 208 352€ - 808 487€

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 DU MONTLUCONNAIS 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 DU MONTLUCONNAIS

What is the revenue of CARRIERES DU MONTLUCONNAIS ?

The revenue of CARRIERES DU MONTLUCONNAIS in 2024 is 2.1 M€.

Is CARRIERES DU MONTLUCONNAIS profitable?

CARRIERES DU MONTLUCONNAIS recorded a net loss in 2024.

Where is the headquarters of CARRIERES DU MONTLUCONNAIS ?

The headquarters of CARRIERES DU MONTLUCONNAIS is located in HURIEL (03380), in the department Allier.

Where to find the tax return of CARRIERES DU MONTLUCONNAIS ?

The tax return of CARRIERES DU MONTLUCONNAIS 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 DU MONTLUCONNAIS operate?

CARRIERES DU MONTLUCONNAIS 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.