CARRIERES ET MATERIAUX : revenue, balance sheet and financial ratios

CARRIERES ET MATERIAUX is a French company founded 50 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in SARDY-LES-EPIRY (58800), this company of category GE shows in 2024 a revenue of 8.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - CARRIERES ET MATERIAUX (SIREN 955500194)
Indicator 2024 2023 2022 2021 2020
Revenue 8 546 564 € 8 807 994 € 6 133 150 € 7 197 923 € 7 254 697 €
Net income -216 578 € 202 696 € -649 829 € -404 145 € -955 676 €
EBITDA 549 170 € 624 362 € 45 240 € 266 290 € -251 187 €
Net margin -2.5% 2.3% -10.6% -5.6% -13.2%

Revenue and income statement

In 2024, CARRIERES ET MATERIAUX achieves revenue of 8.5 M€. Revenue is growing positively over 5 years (CAGR: +4.2%). Slight decline of -3% vs 2023. After deducting consumption (256 k€), gross margin stands at 8.3 M€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 549 k€, representing 6.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -217 k€ (-2.5% 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

8 546 564 €

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

8 290 404 €

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

549 170 €

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

-5 489 €

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

-216 578 €

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

6.4%

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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 -24%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 3.8% 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

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

-24.041%

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

3.776%

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

25.7%

Solvency indicators evolution
CARRIERES ET MATERIAUX

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 15.09
Q3: 59.35
Excellent

In 2024, the debt ratio of CARRIERES ET MATERIAUX (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
-24.04% 2024
2022
2023
2024
Q1: 20.88%
Med: 43.34%
Q3: 63.58%
Watch

In 2024, the financial autonomy of CARRIERES ET MATERIAUX (-24.0%) 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 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.26 years
Q3: 2.04 years
Excellent

In 2024, the repayment capacity of CARRIERES ET MATERIAUX (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 48.27. 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 43.8x. 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

48.271

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

43.761

Liquidity indicators evolution
CARRIERES ET MATERIAUX

Sector positioning

Liquidity ratio
48.27 2024
2022
2023
2024
Q1: 160.68
Med: 260.82
Q3: 420.56
Watch

In 2024, the liquidity ratio of CARRIERES ET MATERIAUX (48.27) 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
43.76x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.51x
Q3: 10.02x
Excellent -10 pts over 3 years

In 2024, the interest coverage of CARRIERES ET MATERIAUX (43.8x) 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: 31 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. Excellent situation: suppliers finance 33 days of the operating cycle (retail model). Inventory turnover is 198 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-82 days): operations structurally generate cash. Notable WCR improvement over the period (-960%), 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

-1 955 539 €

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

31 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

198 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

-82 j

WCR and payment terms evolution
CARRIERES ET MATERIAUX

Positioning of CARRIERES ET MATERIAUX 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 ET MATERIAUX is estimated at 1 042 604 € (range 429 295€ - 4 603 964€). With an EBITDA of 549 170€, 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
429k€ 1042k€ 4603k€
1 042 604 € Range: 429 295€ - 4 603 964€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
549 170 € × 1.4x
Estimation 777 471 €
177 584€ - 5 390 109€
Revenue Multiple 30%
8 546 564 € × 0.17x
Estimation 1 484 494 €
848 815€ - 3 293 724€
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 ET MATERIAUX 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 ET MATERIAUX

What is the revenue of CARRIERES ET MATERIAUX ?

The revenue of CARRIERES ET MATERIAUX in 2024 is 8.5 M€.

Is CARRIERES ET MATERIAUX profitable?

CARRIERES ET MATERIAUX recorded a net loss in 2024.

Where is the headquarters of CARRIERES ET MATERIAUX ?

The headquarters of CARRIERES ET MATERIAUX is located in SARDY-LES-EPIRY (58800), in the department Nievre.

Where to find the tax return of CARRIERES ET MATERIAUX ?

The tax return of CARRIERES ET MATERIAUX 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 ET MATERIAUX operate?

CARRIERES ET MATERIAUX 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.