LES CARRIERES D'AVRAINVILLE : revenue, balance sheet and financial ratios

LES CARRIERES D'AVRAINVILLE is a French company founded 17 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in CHARMES (88130), this company of category PME shows in 2024 a revenue of 2.8 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 CARRIERES D'AVRAINVILLE (SIREN 509981833)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 792 310 € 2 729 069 € 3 143 046 € 2 079 888 € 1 807 148 € 1 669 008 € 1 178 346 € 570 611 € 548 757 €
Net income 15 384 € 173 736 € 191 914 € 260 760 € 155 251 € 2 392 € -7 534 € 2 516 € 2 708 €
EBITDA 52 692 € 134 109 € 307 147 € 402 802 € 250 687 € 36 075 € 18 009 € 52 139 € -13 607 €
Net margin 0.6% 6.4% 6.1% 12.5% 8.6% 0.1% -0.6% 0.4% 0.5%

Revenue and income statement

In 2024, LES CARRIERES D'AVRAINVILLE achieves revenue of 2.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +22.6%. Vs 2023: +2%. After deducting consumption (324 k€), gross margin stands at 2.5 M€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 53 k€, representing 1.9% of revenue. Warning negative scissor effect: despite revenue change (+2%), EBITDA varies by -61%, reducing margin by 3.0 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 15 k€, i.e. 0.6% 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

2 792 310 €

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

2 467 841 €

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

52 692 €

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

20 512 €

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

15 384 €

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

1.9%

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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 0%. 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 49%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 1.2% 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

0.0%

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

49.067%

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

1.215%

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

0.0

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

0.5%

Solvency indicators evolution
LES CARRIERES D'AVRAINVILLE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 15.2
Q3: 59.48
Excellent -21 pts over 3 years

In 2024, the debt ratio of LES CARRIERES D'AVRAINVILLE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
49.07% 2024
2022
2023
2024
Q1: 20.88%
Med: 43.36%
Q3: 63.48%
Good +9 pts over 3 years

In 2024, the financial autonomy of LES CARRIERES D'AVRAINVILLE (49.1%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.26 years
Q3: 2.04 years
Excellent -22 pts over 3 years

In 2024, the repayment capacity of LES CARRIERES D'AVRAINVILLE (0.00) 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 215.02. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

215.016

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

0.0

Liquidity indicators evolution
LES CARRIERES D'AVRAINVILLE

Sector positioning

Liquidity ratio
215.02 2024
2022
2023
2024
Q1: 161.05
Med: 260.85
Q3: 420.01
Average -7 pts over 3 years

In 2024, the liquidity ratio of LES CARRIERES D'AVRAINVILLE (215.02) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.51x
Q3: 10.02x
Average -38 pts over 3 years

In 2024, the interest coverage of LES CARRIERES D'AVRAINVILLE (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 74 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 81 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Inventory turnover is 48 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 174 days of revenue, i.e. 1.4 M€ to permanently finance. Over 2016-2024, WCR increased by +63%, 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

1 351 115 €

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

74 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

81 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

48 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

174 j

WCR and payment terms evolution
LES CARRIERES D'AVRAINVILLE

Positioning of LES CARRIERES D'AVRAINVILLE 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 CARRIERES D'AVRAINVILLE is estimated at 186 367 € (range 92 658€ - 589 705€). With an EBITDA of 52 692€, 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
92k€ 186k€ 589k€
186 367 € Range: 92 658€ - 589 705€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
52 692 € × 1.4x
Estimation 74 597 €
17 039€ - 517 172€
Revenue Multiple 30%
2 792 310 € × 0.17x
Estimation 485 010 €
277 322€ - 1 076 117€
Net Income Multiple 20%
15 384 € × 1.2x
Estimation 17 829 €
4 712€ - 41 422€
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 CARRIERES D'AVRAINVILLE 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 CARRIERES D'AVRAINVILLE

What is the revenue of LES CARRIERES D'AVRAINVILLE ?

The revenue of LES CARRIERES D'AVRAINVILLE in 2024 is 2.8 M€.

Is LES CARRIERES D'AVRAINVILLE profitable?

Yes, LES CARRIERES D'AVRAINVILLE generated a net profit of 15 k€ in 2024.

Where is the headquarters of LES CARRIERES D'AVRAINVILLE ?

The headquarters of LES CARRIERES D'AVRAINVILLE is located in CHARMES (88130), in the department Vosges.

Where to find the tax return of LES CARRIERES D'AVRAINVILLE ?

The tax return of LES CARRIERES D'AVRAINVILLE 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 CARRIERES D'AVRAINVILLE operate?

LES CARRIERES D'AVRAINVILLE 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.