LES AGREGATS BRIANCONNAIS : revenue, balance sheet and financial ratios

LES AGREGATS BRIANCONNAIS is a French company founded 64 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in VILLAR-SAINT-PANCRACE (05100), this company of category ETI shows in 2024 a revenue of 3.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - LES AGREGATS BRIANCONNAIS (SIREN 386250138)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 3 506 798 € 2 968 820 € 2 569 816 € 2 243 440 € 2 114 800 € 2 513 643 € 1 992 224 € 1 114 599 € 1 418 700 €
Net income 59 518 € 205 327 € 152 351 € 78 095 € -26 944 € -110 191 € -175 363 € 47 913 € 15 542 € 83 352 €
EBITDA N/C 283 391 € 228 363 € 116 204 € 66 780 € -14 429 € -50 034 € 142 561 € 93 987 € 197 241 €
Net margin N/C 5.9% 5.1% 3.0% -1.2% -5.2% -7.0% 2.4% 1.4% 5.9%

Revenue and income statement

In 2025, LES AGREGATS BRIANCONNAIS generates positive net income of 60 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 83 k€ -> 60 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

59 518 €

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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 225%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

224.863%

Financial autonomy (2025) ?
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

19.231%

Asset age ratio (2025) ?
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

29.5%

Solvency indicators evolution
LES AGREGATS BRIANCONNAIS

Sector positioning

Debt ratio
224.86 2025
2023
2024
2025
Q1: 10.9
Med: 40.92
Q3: 77.07
Watch

In 2025, the debt ratio of LES AGREGATS BRIANCONNAIS (224.86) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
19.23% 2025
2023
2024
2025
Q1: 33.41%
Med: 52.63%
Q3: 66.01%
Watch

In 2025, the financial autonomy of LES AGREGATS BRIANCONNAIS (19.2%) 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
2.08 years 2024
2023
2024
Q1: 0.0 years
Med: 0.26 years
Q3: 2.04 years
Average

In 2024, the repayment capacity of LES AGREGATS BRIANCONNAIS (2.08) 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 217.30. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

217.3

Liquidity indicators evolution
LES AGREGATS BRIANCONNAIS

Sector positioning

Liquidity ratio
217.3 2025
2023
2024
2025
Q1: 203.66
Med: 335.39
Q3: 505.61
Average -15 pts over 3 years

In 2025, the liquidity ratio of LES AGREGATS BRIANCONNAIS (217.30) 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
7.79x 2024
2023
2024
Q1: 0.0x
Med: 1.51x
Q3: 10.02x
Good +16 pts over 2 years

In 2024, the interest coverage of LES AGREGATS BRIANCONNAIS (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.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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

0 j

Supplier credit (2025) ?
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

0 j

Inventory turnover (2025) ?
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

0 j

WCR and payment terms evolution
LES AGREGATS BRIANCONNAIS

Positioning of LES AGREGATS BRIANCONNAIS 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 LES AGREGATS BRIANCONNAIS is estimated at 68 978 € (range 18 228€ - 160 255€). 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 2025
95 tx
18k€ 68k€ 160k€
68 978 € Range: 18 228€ - 160 255€
NAF 5 all-time

Valuation method used

Net Income Multiple
59 518 € × 1.2x = 68 978 €
Range: 18 229€ - 160 256€

Only this financial indicator is available for this company.

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 LES AGREGATS BRIANCONNAIS 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 LES AGREGATS BRIANCONNAIS

What is the revenue of LES AGREGATS BRIANCONNAIS ?

The revenue of LES AGREGATS BRIANCONNAIS in 2024 is 3.5 M€.

Is LES AGREGATS BRIANCONNAIS profitable?

Yes, LES AGREGATS BRIANCONNAIS generated a net profit of 60 k€ in 2025.

Where is the headquarters of LES AGREGATS BRIANCONNAIS ?

The headquarters of LES AGREGATS BRIANCONNAIS is located in VILLAR-SAINT-PANCRACE (05100), in the department Hautes-Alpes.

Where to find the tax return of LES AGREGATS BRIANCONNAIS ?

The tax return of LES AGREGATS BRIANCONNAIS 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 LES AGREGATS BRIANCONNAIS operate?

LES AGREGATS BRIANCONNAIS 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.