EURL SABATIER CARRELAGE : revenue, balance sheet and financial ratios

EURL SABATIER CARRELAGE is a French company founded 33 years ago, specialized in the sector Travaux de revêtement des sols et des murs. Based in NIMES (30900), this company of category PME shows in 2023 a revenue of 2.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - EURL SABATIER CARRELAGE (SIREN 392237996)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 2 818 593 € 2 568 380 € 3 898 609 € 3 072 151 € 2 824 657 € 2 147 930 € 1 409 197 € 1 311 968 € 1 708 525 €
Net income 56 589 € 55 720 € 101 702 € 134 286 € 85 668 € 36 109 € -22 010 € -23 042 € -39 004 €
EBITDA 97 507 € 149 368 € 278 759 € 206 483 € 115 246 € 79 858 € -1 540 € -5 797 € -13 849 €
Net margin 2.0% 2.2% 2.6% 4.4% 3.0% 1.7% -1.6% -1.8% -2.3%

Revenue and income statement

In 2023, EURL SABATIER CARRELAGE achieves revenue of 2.8 M€. Over the period 2015-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +6.5%. Vs 2022: +10%. After deducting consumption (1.2 M€), gross margin stands at 1.6 M€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 98 k€, representing 3.5% of revenue. Warning negative scissor effect: despite revenue change (+10%), EBITDA varies by -35%, reducing margin by 2.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 57 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

2 818 593 €

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

1 585 656 €

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

97 507 €

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

100 885 €

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

56 589 €

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

3.5%

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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 2%. 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 52%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

2.315%

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

51.903%

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

2.738%

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

0.259

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

9.7%

Solvency indicators evolution
EURL SABATIER CARRELAGE

Sector positioning

Debt ratio
2.31 2023
2021
2022
2023
Q1: 0.66
Med: 17.46
Q3: 55.38
Good

In 2023, the debt ratio of EURL SABATIER CARRELAGE (2.31) 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
51.9% 2023
2021
2022
2023
Q1: 10.2%
Med: 32.25%
Q3: 51.5%
Excellent +9 pts over 3 years

In 2023, the financial autonomy of EURL SABATIER CARRELAGE (51.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.26 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.06 years
Q3: 1.27 years
Average

In 2023, the repayment capacity of EURL SABATIER CARRELAGE (0.26) 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 224.44. 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 9.3x. Operating income very largely covers interest expenses: high safety margin.

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

224.435

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

9.292

Liquidity indicators evolution
EURL SABATIER CARRELAGE

Sector positioning

Liquidity ratio
224.44 2023
2021
2022
2023
Q1: 144.26
Med: 202.26
Q3: 294.32
Good +6 pts over 3 years

In 2023, the liquidity ratio of EURL SABATIER CARRELAGE (224.44) 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
9.29x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.04x
Q3: 2.32x
Excellent

In 2023, the interest coverage of EURL SABATIER CARRELAGE (9.3x) 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: 135 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 67 days. The gap of 68 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 126 days of revenue, i.e. 984 k€ to permanently finance. Over 2015-2023, WCR increased by +35%, 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

984 224 €

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

135 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

67 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

1 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

126 j

WCR and payment terms evolution
EURL SABATIER CARRELAGE

Positioning of EURL SABATIER CARRELAGE in its sector

Comparison with sector Travaux de revêtement des sols et des murs

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 142 375€ to 397 031€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
142k€ 207k€ 397k€
207 398 € Range: 142 375€ - 397 031€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 47 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 (Travaux de revêtement des sols et des murs)

Compare EURL SABATIER CARRELAGE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de revêtement des sols et des murs

Frequently asked questions about EURL SABATIER CARRELAGE

What is the revenue of EURL SABATIER CARRELAGE ?

The revenue of EURL SABATIER CARRELAGE in 2023 is 2.8 M€.

Is EURL SABATIER CARRELAGE profitable?

Yes, EURL SABATIER CARRELAGE generated a net profit of 57 k€ in 2023.

Where is the headquarters of EURL SABATIER CARRELAGE ?

The headquarters of EURL SABATIER CARRELAGE is located in NIMES (30900), in the department Gard.

Where to find the tax return of EURL SABATIER CARRELAGE ?

The tax return of EURL SABATIER CARRELAGE 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 EURL SABATIER CARRELAGE operate?

EURL SABATIER CARRELAGE operates in the sector Travaux de revêtement des sols et des murs (NAF code 43.33Z). See the 'Sector positioning' section above to compare the company with its competitors.