ENTREPRISE CHARLES MORONI : revenue, balance sheet and financial ratios

ENTREPRISE CHARLES MORONI is a French company founded 68 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in SAINT-LEONARD (51500), this company of category PME shows in 2024 a revenue of 21.2 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 - ENTREPRISE CHARLES MORONI (SIREN 335880068)
Indicator 2024 2024 2020 2019 2018 2017
Revenue 21 222 374 € 15 363 256 € 22 615 327 € 21 902 602 € 19 002 884 € 15 080 552 €
Net income 103 840 € -144 892 € -337 272 € -223 578 € 212 166 € 37 097 €
EBITDA -406 232 € 1 066 332 € -1 186 657 € -260 773 € 354 762 € 752 737 €
Net margin 0.5% -0.9% -1.5% -1.0% 1.1% 0.2%

Revenue and income statement

In 2024, ENTREPRISE CHARLES MORONI achieves revenue of 21.2 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.0%. Vs 2024, growth of +38% (15.4 M€ -> 21.2 M€). After deducting consumption (4.7 M€), gross margin stands at 16.5 M€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -406 k€, representing -1.9% of revenue. Warning negative scissor effect: despite revenue change (+38%), EBITDA varies by -138%, reducing margin by 8.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 104 k€, i.e. 0.5% 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

21 222 374 €

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

16 476 443 €

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

-406 232 €

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

-730 802 €

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

103 840 €

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

-1.9%

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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 103%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. 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

102.947%

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

37.648%

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

-1.068%

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

-37.294

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

18.7%

Solvency indicators evolution
ENTREPRISE CHARLES MORONI

Sector positioning

Debt ratio
102.95 2024
2020
2024
2024
Q1: 0.0
Med: 15.2
Q3: 59.48
Average

In 2024, the debt ratio of ENTREPRISE CHARLES MORONI (102.95) 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
37.65% 2024
2020
2024
2024
Q1: 20.88%
Med: 43.36%
Q3: 63.48%
Average

In 2024, the financial autonomy of ENTREPRISE CHARLES MORONI (37.6%) 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
-37.29 years 2024
2020
2024
2024
Q1: 0.0 years
Med: 0.26 years
Q3: 2.04 years
Excellent

In 2024, the repayment capacity of ENTREPRISE CHARLES MORONI (-37.29) 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 346.44. 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

346.443

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

-80.795

Liquidity indicators evolution
ENTREPRISE CHARLES MORONI

Sector positioning

Liquidity ratio
346.44 2024
2020
2024
2024
Q1: 161.05
Med: 260.85
Q3: 420.01
Good +13 pts over 3 years

In 2024, the liquidity ratio of ENTREPRISE CHARLES MORONI (346.44) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-80.8x 2024
2020
2024
2024
Q1: 0.0x
Med: 1.51x
Q3: 10.02x
Watch

In 2024, the interest coverage of ENTREPRISE CHARLES MORONI (-80.8x) 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: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. The company must finance 14 days of gap between collections and payments. Inventory turnover is 144 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 195 days of revenue, i.e. 11.5 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

11 523 961 €

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

54 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

40 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

144 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

195 j

WCR and payment terms evolution
ENTREPRISE CHARLES MORONI

Positioning of ENTREPRISE CHARLES MORONI 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 ENTREPRISE CHARLES MORONI is estimated at 2 259 868 € (range 1 277 360€ - 5 019 118€). 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
1277k€ 2259k€ 5019k€
2 259 868 € Range: 1 277 360€ - 5 019 118€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
21 222 374 € × 0.17x
Estimation 3 686 217 €
2 107 732€ - 8 178 801€
Net Income Multiple 20%
103 840 € × 1.2x
Estimation 120 345 €
31 803€ - 279 595€
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 ENTREPRISE CHARLES MORONI 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 ENTREPRISE CHARLES MORONI

What is the revenue of ENTREPRISE CHARLES MORONI ?

The revenue of ENTREPRISE CHARLES MORONI in 2024 is 21.2 M€.

Is ENTREPRISE CHARLES MORONI profitable?

Yes, ENTREPRISE CHARLES MORONI generated a net profit of 104 k€ in 2024.

Where is the headquarters of ENTREPRISE CHARLES MORONI ?

The headquarters of ENTREPRISE CHARLES MORONI is located in SAINT-LEONARD (51500), in the department Marne.

Where to find the tax return of ENTREPRISE CHARLES MORONI ?

The tax return of ENTREPRISE CHARLES MORONI 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 ENTREPRISE CHARLES MORONI operate?

ENTREPRISE CHARLES MORONI 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.