CARRIERES HENRI ROUDIL : revenue, balance sheet and financial ratios

CARRIERES HENRI ROUDIL is a French company founded 60 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in CHAVANOD (74650), this company of category ETI shows in 2023 a revenue of 5.7 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 HENRI ROUDIL (SIREN 326620614)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 5 690 112 € 4 119 239 € 5 482 861 € 6 848 563 € 4 531 499 € 6 504 121 € 4 563 136 € 4 757 736 €
Net income 114 265 € -83 206 € 1 668 583 € 3 038 137 € 1 345 539 € 2 347 722 € 1 772 186 € 1 021 371 €
EBITDA 1 003 468 € 543 660 € 2 125 092 € 3 648 466 € 1 408 584 € 3 119 052 € 1 188 240 € 1 085 518 €
Net margin 2.0% -2.0% 30.4% 44.4% 29.7% 36.1% 38.8% 21.5%

Revenue and income statement

In 2023, CARRIERES HENRI ROUDIL achieves revenue of 5.7 M€. Revenue is growing positively over 8 years (CAGR: +2.6%). Vs 2022, growth of +38% (4.1 M€ -> 5.7 M€). After deducting consumption (937 k€), gross margin stands at 4.8 M€, i.e. a rate of 84%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.0 M€, representing 17.6% of revenue. Positive scissor effect: EBITDA margin improves by +4.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 114 k€, i.e. 2.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 690 112 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 753 439 €

EBITDA (2023) ?
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

1 003 468 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

82 180 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

114 265 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

17.6%

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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 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

9.217%

Financial autonomy (2023) ?
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

60.34%

Cash flow / Revenue (2023) ?
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

7.22%

Repayment capacity (2023) ?
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

1.455

Asset age ratio (2023) ?
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

31.1%

Solvency indicators evolution
CARRIERES HENRI ROUDIL

Sector positioning

Debt ratio
9.22 2023
2021
2022
2023
Q1: 0.01
Med: 15.77
Q3: 61.02
Good -11 pts over 3 years

In 2023, the debt ratio of CARRIERES HENRI ROUDIL (9.22) 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
60.34% 2023
2021
2022
2023
Q1: 19.62%
Med: 42.35%
Q3: 61.05%
Good

In 2023, the financial autonomy of CARRIERES HENRI ROUDIL (60.3%) 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
1.46 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.29 years
Q3: 2.28 years
Average +14 pts over 3 years

In 2023, the repayment capacity of CARRIERES HENRI ROUDIL (1.46) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 187.13. 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 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2023) ?
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

187.135

Interest coverage (2023) ?
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

1.32

Liquidity indicators evolution
CARRIERES HENRI ROUDIL

Sector positioning

Liquidity ratio
187.13 2023
2021
2022
2023
Q1: 163.67
Med: 249.36
Q3: 402.59
Average -11 pts over 3 years

In 2023, the liquidity ratio of CARRIERES HENRI ROUDIL (187.13) 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
1.32x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.98x
Q3: 7.02x
Good +10 pts over 3 years

In 2023, the interest coverage of CARRIERES HENRI ROUDIL (1.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 128 days. Excellent situation: suppliers finance 81 days of the operating cycle (retail model). Inventory turnover is 72 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 167 days of revenue, i.e. 2.6 M€ to permanently finance. Over 2016-2023, WCR increased by +47%, requiring additional financing.

Operating WCR (2023) ?
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

2 636 058 €

Customer credit (2023) ?
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

47 j

Supplier credit (2023) ?
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

128 j

Inventory turnover (2023) ?
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

72 j

WCR in days of revenue (2023) ?
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

167 j

WCR and payment terms evolution
CARRIERES HENRI ROUDIL

Positioning of CARRIERES HENRI ROUDIL 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 HENRI ROUDIL is estimated at 1 033 303 € (range 338 780€ - 5 643 923€). With an EBITDA of 1 003 468€, 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 2023
95 tx
338k€ 1033k€ 5643k€
1 033 303 € Range: 338 780€ - 5 643 923€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 003 468 € × 1.4x
Estimation 1 420 630 €
324 490€ - 9 849 048€
Revenue Multiple 30%
5 690 112 € × 0.17x
Estimation 988 343 €
565 122€ - 2 192 888€
Net Income Multiple 20%
114 265 € × 1.2x
Estimation 132 427 €
34 996€ - 307 665€
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 HENRI ROUDIL 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 HENRI ROUDIL

What is the revenue of CARRIERES HENRI ROUDIL ?

The revenue of CARRIERES HENRI ROUDIL in 2023 is 5.7 M€.

Is CARRIERES HENRI ROUDIL profitable?

Yes, CARRIERES HENRI ROUDIL generated a net profit of 114 k€ in 2023.

Where is the headquarters of CARRIERES HENRI ROUDIL ?

The headquarters of CARRIERES HENRI ROUDIL is located in CHAVANOD (74650), in the department Haute-Savoie.

Where to find the tax return of CARRIERES HENRI ROUDIL ?

The tax return of CARRIERES HENRI ROUDIL 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 HENRI ROUDIL operate?

CARRIERES HENRI ROUDIL 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.