LE CIMENT ROUTE : revenue, balance sheet and financial ratios

LE CIMENT ROUTE is a French company founded 67 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in VILLEMANDEUR (45700), this company of category PME shows in 2024 a revenue of 5.4 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 - LE CIMENT ROUTE (SIREN 835950031)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 5 360 309 € 5 200 640 € 5 393 890 € 4 186 173 € 3 438 534 € 2 474 843 € 2 601 398 € 1 500 686 € 1 129 283 €
Net income -924 314 € -1 000 841 € -559 394 € -1 380 910 € -67 707 € -288 887 € -335 890 € -314 022 € -213 931 €
EBITDA 57 467 € -88 891 € -172 960 € -1 344 998 € -549 004 € -240 874 € -309 716 € -311 260 € -255 178 €
Net margin -17.2% -19.2% -10.4% -33.0% -2.0% -11.7% -12.9% -20.9% -18.9%

Revenue and income statement

In 2024, LE CIMENT ROUTE achieves revenue of 5.4 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +21.5%. Vs 2023: +3%. After deducting consumption (496 k€), gross margin stands at 4.9 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 57 k€, representing 1.1% of revenue. Positive scissor effect: EBITDA margin improves by +2.8 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -924 k€ (-17.2% 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

5 360 309 €

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

4 864 592 €

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

57 467 €

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

-691 739 €

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

-924 314 €

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

1.1%

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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 704%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

703.965%

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

10.058%

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

-4.276%

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

-25.747

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

61.4%

Solvency indicators evolution
LE CIMENT ROUTE

Sector positioning

Debt ratio
703.97 2024
2022
2023
2024
Q1: 0.0
Med: 15.2
Q3: 59.48
Average

In 2024, the debt ratio of LE CIMENT ROUTE (703.97) 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
10.06% 2024
2022
2023
2024
Q1: 20.88%
Med: 43.36%
Q3: 63.48%
Watch

In 2024, the financial autonomy of LE CIMENT ROUTE (10.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-25.75 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.27 years
Q3: 2.05 years
Excellent

In 2024, the repayment capacity of LE CIMENT ROUTE (-25.75) 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 174.91. 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 666.2x. 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

174.905

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

666.156

Liquidity indicators evolution
LE CIMENT ROUTE

Sector positioning

Liquidity ratio
174.91 2024
2022
2023
2024
Q1: 161.05
Med: 260.85
Q3: 420.01
Average

In 2024, the liquidity ratio of LE CIMENT ROUTE (174.91) 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
666.16x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.54x
Q3: 10.04x
Excellent +56 pts over 3 years

In 2024, the interest coverage of LE CIMENT ROUTE (666.2x) 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: 64 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 109 days of revenue, i.e. 1.6 M€ to permanently finance. Over 2016-2024, WCR increased by +32%, 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

1 627 872 €

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

64 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

68 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

13 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
LE CIMENT ROUTE

Positioning of LE CIMENT ROUTE 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 LE CIMENT ROUTE is estimated at 399 995 € (range 211 252€ - 1 127 194€). With an EBITDA of 57 467€, 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
211k€ 399k€ 1127k€
399 995 € Range: 211 252€ - 1 127 194€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
57 467 € × 1.4x
Estimation 81 357 €
18 583€ - 564 039€
Revenue Multiple 30%
5 360 309 € × 0.17x
Estimation 931 058 €
532 367€ - 2 065 787€
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 LE CIMENT ROUTE 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 LE CIMENT ROUTE

What is the revenue of LE CIMENT ROUTE ?

The revenue of LE CIMENT ROUTE in 2024 is 5.4 M€.

Is LE CIMENT ROUTE profitable?

LE CIMENT ROUTE recorded a net loss in 2024.

Where is the headquarters of LE CIMENT ROUTE ?

The headquarters of LE CIMENT ROUTE is located in VILLEMANDEUR (45700), in the department Loiret.

Where to find the tax return of LE CIMENT ROUTE ?

The tax return of LE CIMENT ROUTE 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 LE CIMENT ROUTE operate?

LE CIMENT ROUTE 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.