LA COMPOSTIERE DE L AUBE : revenue, balance sheet and financial ratios

LA COMPOSTIERE DE L AUBE is a French company founded 22 years ago, specialized in the sector Traitement et élimination des déchets non dangereux. Based in BOUILLY (10320), this company of category PME shows in 2024 a revenue of 1.2 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 - LA COMPOSTIERE DE L AUBE (SIREN 451031710)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 249 102 € 1 161 542 € 1 102 095 € 1 130 368 € N/C 814 875 € N/C 816 261 € 839 465 €
Net income 65 094 € 58 361 € 51 144 € 62 411 € 79 873 € -89 129 € -25 956 € 25 921 € 37 331 €
EBITDA 306 400 € 274 948 € 179 132 € 169 697 € N/C 62 161 € N/C 156 975 € 103 466 €
Net margin 5.2% 5.0% 4.6% 5.5% N/C -10.9% N/C 3.2% 4.4%

Revenue and income statement

In 2024, LA COMPOSTIERE DE L AUBE achieves revenue of 1.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.1%. Vs 2023: +8%. After deducting consumption (99 k€), gross margin stands at 1.2 M€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 306 k€, representing 24.5% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 65 k€, i.e. 5.2% 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

1 249 102 €

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

1 150 044 €

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

306 400 €

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

102 056 €

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

65 094 €

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

24.5%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 110%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 40%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 21.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

110.481%

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

39.827%

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

21.455%

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

2.727

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

33.6%

Solvency indicators evolution
LA COMPOSTIERE DE L AUBE

Sector positioning

Debt ratio
110.48 2024
2022
2023
2024
Q1: 0.0
Med: 24.93
Q3: 273.79
Average +6 pts over 3 years

In 2024, the debt ratio of LA COMPOSTIERE DE L AUBE (110.48) 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
39.83% 2024
2022
2023
2024
Q1: 5.15%
Med: 19.87%
Q3: 43.79%
Good

In 2024, the financial autonomy of LA COMPOSTIERE DE L AUBE (39.8%) 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
2.73 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.84 years
Average +12 pts over 3 years

In 2024, the repayment capacity of LA COMPOSTIERE DE L AUBE (2.73) 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 293.37. 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 7.8x. 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

293.368

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

7.769

Liquidity indicators evolution
LA COMPOSTIERE DE L AUBE

Sector positioning

Liquidity ratio
293.37 2024
2022
2023
2024
Q1: 92.55
Med: 155.32
Q3: 294.17
Good +28 pts over 3 years

In 2024, the liquidity ratio of LA COMPOSTIERE DE L AUBE (293.37) 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
7.77x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.65x
Q3: 10.26x
Good

In 2024, the interest coverage of LA COMPOSTIERE DE L AUBE (7.8x) 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: 69 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 89 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 32 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 83 days of revenue, i.e. 287 k€ to permanently finance. Over 2016-2024, WCR increased by +254%, requiring additional financing.

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

286 681 €

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

69 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

89 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

32 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

83 j

WCR and payment terms evolution
LA COMPOSTIERE DE L AUBE

Positioning of LA COMPOSTIERE DE L AUBE in its sector

Comparison with sector Traitement et élimination des déchets non dangereux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 101 077€ to 733 627€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
101k€ 164k€ 733k€
164 488 € Range: 101 077€ - 733 627€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 44 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 (Traitement et élimination des déchets non dangereux)

Compare LA COMPOSTIERE DE L AUBE with other companies in the same sector:

Voir toutes les statistiques du secteur Traitement et élimination des déchets non dangereux

Frequently asked questions about LA COMPOSTIERE DE L AUBE

What is the revenue of LA COMPOSTIERE DE L AUBE ?

The revenue of LA COMPOSTIERE DE L AUBE in 2024 is 1.2 M€.

Is LA COMPOSTIERE DE L AUBE profitable?

Yes, LA COMPOSTIERE DE L AUBE generated a net profit of 65 k€ in 2024.

Where is the headquarters of LA COMPOSTIERE DE L AUBE ?

The headquarters of LA COMPOSTIERE DE L AUBE is located in BOUILLY (10320), in the department Aube.

Where to find the tax return of LA COMPOSTIERE DE L AUBE ?

The tax return of LA COMPOSTIERE DE L AUBE 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 LA COMPOSTIERE DE L AUBE operate?

LA COMPOSTIERE DE L AUBE operates in the sector Traitement et élimination des déchets non dangereux (NAF code 38.21Z). See the 'Sector positioning' section above to compare the company with its competitors.