LES CARRIERES DE TESSY : revenue, balance sheet and financial ratios

LES CARRIERES DE TESSY is a French company founded 41 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in TESSY-BOCAGE (50420), this company of category PME shows in 2025 a revenue of 1.6 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 - LES CARRIERES DE TESSY (SIREN 331467811)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 625 781 € 1 819 841 € 1 644 912 € 1 627 667 € 1 654 559 € 1 476 620 € 1 202 604 € 1 311 783 € 1 320 015 € 1 379 217 €
Net income 446 472 € 489 970 € 384 672 € 401 031 € 341 593 € 348 573 € 239 444 € 302 043 € 206 700 € 164 219 €
EBITDA 618 736 € 680 930 € 541 008 € 556 513 € 469 272 € 481 986 € 315 624 € 422 581 € 84 435 € 246 862 €
Net margin 27.5% 26.9% 23.4% 24.6% 20.6% 23.6% 19.9% 23.0% 15.7% 11.9%

Revenue and income statement

In 2025, LES CARRIERES DE TESSY achieves revenue of 1.6 M€. Revenue is growing positively over 10 years (CAGR: +1.8%). Significant drop of -11% vs 2024. After deducting consumption (221 k€), gross margin stands at 1.4 M€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 619 k€, representing 38.1% 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 446 k€, i.e. 27.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 625 781 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 404 393 €

EBITDA (2025) ?
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

618 736 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

580 481 €

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

446 472 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

38.1%

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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 65%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 29.3% 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 (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

0.008%

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

65.456%

Cash flow / Revenue (2025) ?
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

29.312%

Repayment capacity (2025) ?
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 (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

16.1%

Solvency indicators evolution
LES CARRIERES DE TESSY

Sector positioning

Debt ratio
0.01 2025
2023
2024
2025
Q1: 10.9
Med: 40.92
Q3: 77.07
Excellent -11 pts over 3 years

In 2025, the debt ratio of LES CARRIERES DE TESSY (0.01) 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
65.46% 2025
2023
2024
2025
Q1: 33.41%
Med: 52.63%
Q3: 66.01%
Good +12 pts over 3 years

In 2025, the financial autonomy of LES CARRIERES DE TESSY (65.5%) 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 2025
2023
2024
2025
Q1: 0.54 years
Med: 1.99 years
Q3: 3.33 years
Excellent -9 pts over 3 years

In 2025, the repayment capacity of LES CARRIERES DE TESSY (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 407.10. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

407.099

Interest coverage (2025) ?
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

0.003

Liquidity indicators evolution
LES CARRIERES DE TESSY

Sector positioning

Liquidity ratio
407.1 2025
2023
2024
2025
Q1: 203.66
Med: 335.39
Q3: 505.61
Good +6 pts over 3 years

In 2025, the liquidity ratio of LES CARRIERES DE TESSY (407.10) 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
0.0x 2025
2023
2024
2025
Q1: 0.18x
Med: 5.57x
Q3: 9.84x
Average -7 pts over 3 years

In 2025, the interest coverage of LES CARRIERES DE TESSY (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: 68 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. The company must finance 11 days of gap between collections and payments. Inventory turnover is 24 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 100 days of revenue, i.e. 449 k€ to permanently finance. Over 2016-2025, WCR increased by +92%, requiring additional financing.

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

449 382 €

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

68 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

57 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

24 j

WCR in days of revenue (2025) ?
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

100 j

WCR and payment terms evolution
LES CARRIERES DE TESSY

Positioning of LES CARRIERES DE TESSY 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 DE TESSY is estimated at 626 182 € (range 175 828€ - 3 464 845€). With an EBITDA of 618 736€, 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 2025
95 tx
175k€ 626k€ 3464k€
626 182 € Range: 175 828€ - 3 464 845€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
618 736 € × 1.4x
Estimation 875 957 €
200 080€ - 6 072 900€
Revenue Multiple 30%
1 625 781 € × 0.17x
Estimation 282 390 €
161 467€ - 626 553€
Net Income Multiple 20%
446 472 € × 1.2x
Estimation 517 436 €
136 742€ - 1 202 151€
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 DE TESSY 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 DE TESSY

What is the revenue of LES CARRIERES DE TESSY ?

The revenue of LES CARRIERES DE TESSY in 2025 is 1.6 M€.

Is LES CARRIERES DE TESSY profitable?

Yes, LES CARRIERES DE TESSY generated a net profit of 446 k€ in 2025.

Where is the headquarters of LES CARRIERES DE TESSY ?

The headquarters of LES CARRIERES DE TESSY is located in TESSY-BOCAGE (50420), in the department Manche.

Where to find the tax return of LES CARRIERES DE TESSY ?

The tax return of LES CARRIERES DE TESSY 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 DE TESSY operate?

LES CARRIERES DE TESSY 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.