LES SABLES DE BAUGY : revenue, balance sheet and financial ratios

LES SABLES DE BAUGY is a French company founded 14 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in GUEUGNON (71130), this company of category PME shows in 2019 a revenue of 228 k€. 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 SABLES DE BAUGY (SIREN 751204041)
Indicator 2019 2018 2017 2016
Revenue 227 929 € 172 176 € N/C N/C
Net income -71 086 € -94 814 € -8 702 € -22 232 €
EBITDA -6 655 € -55 904 € -8 681 € -21 436 €
Net margin -31.2% -55.1% N/C N/C

Revenue and income statement

In 2019, LES SABLES DE BAUGY achieves revenue of 228 k€. Over the period 2018-2019, the company shows strong growth with a CAGR (compound annual growth rate) of +32.4%. Vs 2018, growth of +32% (172 k€ -> 228 k€). After deducting consumption (53 k€), gross margin stands at 175 k€, i.e. a rate of 77%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -7 k€, representing -2.9% of revenue. Positive scissor effect: EBITDA margin improves by +29.5 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -71 k€ (-31.2% of revenue), which will impact equity.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

227 929 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

174 976 €

EBITDA (2019) ?
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

-6 655 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-63 918 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-71 086 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.9%

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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 -201%. 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 -18%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-200.665%

Financial autonomy (2019) ?
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

-17.678%

Cash flow / Revenue (2019) ?
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

-7.295%

Repayment capacity (2019) ?
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

-18.209

Asset age ratio (2019) ?
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

86.0%

Solvency indicators evolution
LES SABLES DE BAUGY

Sector positioning

Debt ratio
-200.66 2019
2017
2018
2019
Q1: 0.05
Med: 15.78
Q3: 67.2
Excellent

In 2019, the debt ratio of LES SABLES DE BAUGY (-200.66) 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
-17.68% 2019
2017
2018
2019
Q1: 21.83%
Med: 43.23%
Q3: 65.38%
Watch

In 2019, the financial autonomy of LES SABLES DE BAUGY (-17.7%) 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
-18.21 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.33 years
Q3: 2.36 years
Excellent

In 2019, the repayment capacity of LES SABLES DE BAUGY (-18.21) 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 39.67. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

39.67

Interest coverage (2019) ?
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

-107.708

Liquidity indicators evolution
LES SABLES DE BAUGY

Sector positioning

Liquidity ratio
39.67 2019
2017
2018
2019
Q1: 163.59
Med: 259.46
Q3: 435.17
Watch

In 2019, the liquidity ratio of LES SABLES DE BAUGY (39.67) 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
-107.71x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.68x
Q3: 3.94x
Watch

In 2019, the interest coverage of LES SABLES DE BAUGY (-107.7x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 49 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 664 days. Excellent situation: suppliers finance 615 days of the operating cycle (retail model). Inventory turnover is 173 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 301 days of revenue, i.e. 191 k€ to permanently finance.

Operating WCR (2019) ?
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

190 617 €

Customer credit (2019) ?
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

49 j

Supplier credit (2019) ?
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

664 j

Inventory turnover (2019) ?
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

173 j

WCR in days of revenue (2019) ?
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

301 j

WCR and payment terms evolution
LES SABLES DE BAUGY

Positioning of LES SABLES DE BAUGY 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 SABLES DE BAUGY is estimated at 39 590 € (range 22 637€ - 87 840€). 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 2019
95 tx
22k€ 39k€ 87k€
39 590 € Range: 22 637€ - 87 840€
NAF 5 all-time

Valuation method used

Revenue Multiple
227 929 € × 0.17x = 39 590 €
Range: 22 637€ - 87 841€

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 SABLES DE BAUGY 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 SABLES DE BAUGY

What is the revenue of LES SABLES DE BAUGY ?

The revenue of LES SABLES DE BAUGY in 2019 is 228 k€.

Is LES SABLES DE BAUGY profitable?

LES SABLES DE BAUGY recorded a net loss in 2019.

Where is the headquarters of LES SABLES DE BAUGY ?

The headquarters of LES SABLES DE BAUGY is located in GUEUGNON (71130), in the department Saone-et-Loire.

Where to find the tax return of LES SABLES DE BAUGY ?

The tax return of LES SABLES DE BAUGY 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 SABLES DE BAUGY operate?

LES SABLES DE BAUGY 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.