ETABLISSEMENTS L.N MAURICE : revenue, balance sheet and financial ratios

ETABLISSEMENTS L.N MAURICE is a French company founded 43 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in SAINT-LOUIS-DE-MONTFERRAND (33440), this company of category GE shows in 2024 a revenue of 2.3 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 - ETABLISSEMENTS L.N MAURICE (SIREN 326445541)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 273 557 € 2 000 609 € 2 617 635 € 2 552 683 € 2 398 832 € 4 098 269 € 4 306 794 € 4 342 836 € 4 004 713 €
Net income 88 418 € 40 243 € 75 935 € 166 195 € 146 325 € 301 495 € 432 242 € 109 056 € 2 106 €
EBITDA 297 490 € 279 139 € 569 963 € 463 064 € 402 004 € 857 887 € 692 127 € 1 741 923 € 948 356 €
Net margin 3.9% 2.0% 2.9% 6.5% 6.1% 7.4% 10.0% 2.5% 0.1%

Revenue and income statement

In 2024, ETABLISSEMENTS L.N MAURICE achieves revenue of 2.3 M€. Revenue is declining over the period 2016-2024 (CAGR: -6.8%). Vs 2023, growth of +14% (2.0 M€ -> 2.3 M€). After deducting consumption (304 k€), gross margin stands at 2.0 M€, i.e. a rate of 87%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 297 k€, representing 13.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 88 k€, i.e. 3.9% 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

2 273 557 €

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

1 969 206 €

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

297 490 €

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

33 040 €

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

88 418 €

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

13.1%

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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 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

32.272%

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

23.348%

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

7.479%

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

1.589

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

15.9%

Solvency indicators evolution
ETABLISSEMENTS L.N MAURICE

Sector positioning

Debt ratio
32.27 2024
2022
2023
2024
Q1: 0.0
Med: 15.09
Q3: 59.35
Average

In 2024, the debt ratio of ETABLISSEMENTS L.N MAURICE (32.27) 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
23.35% 2024
2022
2023
2024
Q1: 20.88%
Med: 43.34%
Q3: 63.58%
Average -8 pts over 3 years

In 2024, the financial autonomy of ETABLISSEMENTS L.N MAURICE (23.4%) 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
1.59 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.26 years
Q3: 2.04 years
Average +11 pts over 3 years

In 2024, the repayment capacity of ETABLISSEMENTS L.N MAURICE (1.59) 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 286.13. 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 (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

286.131

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

1.306

Liquidity indicators evolution
ETABLISSEMENTS L.N MAURICE

Sector positioning

Liquidity ratio
286.13 2024
2022
2023
2024
Q1: 160.68
Med: 260.82
Q3: 420.56
Good

In 2024, the liquidity ratio of ETABLISSEMENTS L.N MAURICE (286.13) 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
1.31x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.51x
Q3: 10.02x
Average +14 pts over 3 years

In 2024, the interest coverage of ETABLISSEMENTS L.N MAURICE (1.3x) 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: 82 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 169 days. Excellent situation: suppliers finance 87 days of the operating cycle (retail model). Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 344 days of revenue, i.e. 2.2 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

2 173 907 €

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

82 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

169 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

16 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

344 j

WCR and payment terms evolution
ETABLISSEMENTS L.N MAURICE

Positioning of ETABLISSEMENTS L.N MAURICE 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 ETABLISSEMENTS L.N MAURICE is estimated at 349 547 € (range 121 255€ - 1 770 406€). With an EBITDA of 297 490€, 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
121k€ 349k€ 1770k€
349 547 € Range: 121 255€ - 1 770 406€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
297 490 € × 1.4x
Estimation 421 163 €
96 199€ - 2 919 867€
Revenue Multiple 30%
2 273 557 € × 0.17x
Estimation 394 905 €
225 802€ - 876 197€
Net Income Multiple 20%
88 418 € × 1.2x
Estimation 102 472 €
27 080€ - 238 070€
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 ETABLISSEMENTS L.N MAURICE 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 ETABLISSEMENTS L.N MAURICE

What is the revenue of ETABLISSEMENTS L.N MAURICE ?

The revenue of ETABLISSEMENTS L.N MAURICE in 2024 is 2.3 M€.

Is ETABLISSEMENTS L.N MAURICE profitable?

Yes, ETABLISSEMENTS L.N MAURICE generated a net profit of 88 k€ in 2024.

Where is the headquarters of ETABLISSEMENTS L.N MAURICE ?

The headquarters of ETABLISSEMENTS L.N MAURICE is located in SAINT-LOUIS-DE-MONTFERRAND (33440), in the department Gironde.

Where to find the tax return of ETABLISSEMENTS L.N MAURICE ?

The tax return of ETABLISSEMENTS L.N MAURICE 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 ETABLISSEMENTS L.N MAURICE operate?

ETABLISSEMENTS L.N MAURICE 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.