LES CARRIERES DU VUACHE : revenue, balance sheet and financial ratios

LES CARRIERES DU VUACHE is a French company founded 62 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in ETREMBIERES (74100), this company of category PME shows in 2024 a revenue of 1.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - LES CARRIERES DU VUACHE (SIREN 326891272)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 258 070 € 1 042 600 € 765 534 € 1 085 778 € 1 455 517 € 1 654 494 € 1 081 375 € 978 684 € 1 281 652 €
Net income -173 567 € -63 661 € -292 396 € 99 198 € 83 834 € 84 319 € 133 062 € 125 890 € 114 928 €
EBITDA 56 513 € -16 440 € -248 652 € 199 928 € 143 673 € 250 517 € 221 157 € 122 842 € 215 647 €
Net margin -13.8% -6.1% -38.2% 9.1% 5.8% 5.1% 12.3% 12.9% 9.0%

Revenue and income statement

In 2024, LES CARRIERES DU VUACHE achieves revenue of 1.3 M€. Activity remains stable over the period (CAGR: -0.2%). Vs 2023, growth of +21% (1.0 M€ -> 1.3 M€). After deducting consumption (178 k€), gross margin stands at 1.1 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 57 k€, representing 4.5% of revenue. Positive scissor effect: EBITDA margin improves by +6.1 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -174 k€ (-13.8% 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

1 258 070 €

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

1 079 842 €

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

56 513 €

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

-153 449 €

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

-173 567 €

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

4.5%

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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 -109%. 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 -40%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.0% 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

-108.602%

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

-40.04%

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

3.03%

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

11.41

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

61.8%

Solvency indicators evolution
LES CARRIERES DU VUACHE

Sector positioning

Debt ratio
-108.6 2024
2022
2023
2024
Q1: 0.0
Med: 15.09
Q3: 59.35
Excellent

In 2024, the debt ratio of LES CARRIERES DU VUACHE (-108.60) 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
-40.04% 2024
2022
2023
2024
Q1: 20.88%
Med: 43.34%
Q3: 63.58%
Watch

In 2024, the financial autonomy of LES CARRIERES DU VUACHE (-40.0%) 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
11.41 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.26 years
Q3: 2.04 years
Watch +50 pts over 3 years

In 2024, the repayment capacity of LES CARRIERES DU VUACHE (11.41) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 130.76. 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 36.1x. 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

130.765

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

36.084

Liquidity indicators evolution
LES CARRIERES DU VUACHE

Sector positioning

Liquidity ratio
130.76 2024
2022
2023
2024
Q1: 160.68
Med: 260.82
Q3: 420.56
Watch -17 pts over 3 years

In 2024, the liquidity ratio of LES CARRIERES DU VUACHE (130.76) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
36.08x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.51x
Q3: 10.02x
Excellent +50 pts over 3 years

In 2024, the interest coverage of LES CARRIERES DU VUACHE (36.1x) 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: 85 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 98 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 123 days of revenue, i.e. 431 k€ to permanently finance. Notable WCR improvement over the period (-28%), freeing up cash.

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

431 191 €

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

85 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

98 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

7 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

123 j

WCR and payment terms evolution
LES CARRIERES DU VUACHE

Positioning of LES CARRIERES DU VUACHE 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 DU VUACHE is estimated at 131 949 € (range 58 276€ - 528 488€). With an EBITDA of 56 513€, 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
58k€ 131k€ 528k€
131 949 € Range: 58 276€ - 528 488€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
56 513 € × 1.4x
Estimation 80 007 €
18 275€ - 554 676€
Revenue Multiple 30%
1 258 070 € × 0.17x
Estimation 218 520 €
124 947€ - 484 842€
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 DU VUACHE 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 DU VUACHE

What is the revenue of LES CARRIERES DU VUACHE ?

The revenue of LES CARRIERES DU VUACHE in 2024 is 1.3 M€.

Is LES CARRIERES DU VUACHE profitable?

LES CARRIERES DU VUACHE recorded a net loss in 2024.

Where is the headquarters of LES CARRIERES DU VUACHE ?

The headquarters of LES CARRIERES DU VUACHE is located in ETREMBIERES (74100), in the department Haute-Savoie.

Where to find the tax return of LES CARRIERES DU VUACHE ?

The tax return of LES CARRIERES DU VUACHE 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 DU VUACHE operate?

LES CARRIERES DU VUACHE 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.