IMERYS CERAMICS FRANCE : revenue, balance sheet and financial ratios

IMERYS CERAMICS FRANCE is a French company founded 19 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in PARIS (75015), this company of category ETI shows in 2024 a revenue of 94.4 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 - IMERYS CERAMICS FRANCE (SIREN 490096591)
Indicator 2024 2023 2022 2021 2020 2019
Revenue 94 398 014 € 90 515 632 € 101 696 627 € 96 652 291 € 71 682 778 € 88 555 000 €
Net income -8 335 691 € -2 208 063 € 2 087 093 € 7 816 118 € -5 651 969 € -2 552 000 €
EBITDA 5 528 012 € 4 856 414 € 8 448 767 € 8 078 603 € -5 178 809 € -3 992 000 €
Net margin -8.8% -2.4% 2.1% 8.1% -7.9% -2.9%

Revenue and income statement

In 2024, IMERYS CERAMICS FRANCE achieves revenue of 94.4 M€. Revenue is growing positively over 6 years (CAGR: +1.3%). Vs 2023: +4%. After deducting consumption (8.1 M€), gross margin stands at 86.3 M€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5.5 M€, representing 5.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -8.3 M€ (-8.8% 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

94 398 014 €

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

86 268 079 €

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

5 528 012 €

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

-302 545 €

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

-8 335 691 €

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

5.8%

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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 80%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.6% 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

80.391%

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

38.706%

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

3.559%

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

11.499

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

29.6%

Solvency indicators evolution
IMERYS CERAMICS FRANCE

Sector positioning

Debt ratio
80.39 2024
2022
2023
2024
Q1: 0.0
Med: 15.2
Q3: 59.48
Average +22 pts over 3 years

In 2024, the debt ratio of IMERYS CERAMICS FRANCE (80.39) 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
38.71% 2024
2022
2023
2024
Q1: 20.88%
Med: 43.36%
Q3: 63.48%
Average -11 pts over 3 years

In 2024, the financial autonomy of IMERYS CERAMICS FRANCE (38.7%) 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
11.5 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.26 years
Q3: 2.04 years
Watch +11 pts over 3 years

In 2024, the repayment capacity of IMERYS CERAMICS FRANCE (11.50) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 186.25. 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 144.2x. 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

186.255

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

144.232

Liquidity indicators evolution
IMERYS CERAMICS FRANCE

Sector positioning

Liquidity ratio
186.25 2024
2022
2023
2024
Q1: 161.05
Med: 260.85
Q3: 420.01
Average +8 pts over 3 years

In 2024, the liquidity ratio of IMERYS CERAMICS FRANCE (186.25) 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
144.23x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.51x
Q3: 10.02x
Excellent

In 2024, the interest coverage of IMERYS CERAMICS FRANCE (144.2x) 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: 34 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 80 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 109 days of revenue, i.e. 28.5 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

28 546 903 €

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

34 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

43 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

80 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

109 j

WCR and payment terms evolution
IMERYS CERAMICS FRANCE

Positioning of IMERYS CERAMICS FRANCE 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 IMERYS CERAMICS FRANCE is estimated at 11 039 992 € (range 4 632 970€ - 47 553 301€). With an EBITDA of 5 528 012€, 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
4632k€ 11039k€ 47553k€
11 039 992 € Range: 4 632 970€ - 47 553 301€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
5 528 012 € × 1.4x
Estimation 7 826 118 €
1 787 585€ - 54 257 490€
Revenue Multiple 30%
94 398 014 € × 0.17x
Estimation 16 396 448 €
9 375 279€ - 36 379 653€
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 IMERYS CERAMICS FRANCE 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 IMERYS CERAMICS FRANCE

What is the revenue of IMERYS CERAMICS FRANCE ?

The revenue of IMERYS CERAMICS FRANCE in 2024 is 94.4 M€.

Is IMERYS CERAMICS FRANCE profitable?

IMERYS CERAMICS FRANCE recorded a net loss in 2024.

Where is the headquarters of IMERYS CERAMICS FRANCE ?

The headquarters of IMERYS CERAMICS FRANCE is located in PARIS (75015), in the department Paris.

Where to find the tax return of IMERYS CERAMICS FRANCE ?

The tax return of IMERYS CERAMICS FRANCE 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 IMERYS CERAMICS FRANCE operate?

IMERYS CERAMICS FRANCE 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.