LES SABLIERES DE L ATLANTIQUE : revenue, balance sheet and financial ratios

LES SABLIERES DE L ATLANTIQUE is a French company founded 54 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in MONTOIR-DE-BRETAGNE (44550), this company of category ETI 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 2026-05-09

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

Financial history - LES SABLIERES DE L ATLANTIQUE (SIREN 788183382)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 262 089 € 1 265 251 € 1 074 942 € 1 343 721 € 1 193 966 € 1 261 642 € 1 029 282 € 727 524 € 913 091 €
Net income -94 538 € -103 946 € -160 381 € 59 507 € 2 092 494 € 164 551 € -179 743 € -520 368 € -321 390 €
EBITDA -94 631 € -362 839 € -398 022 € 80 621 € -125 040 € -66 798 € -257 935 € -203 781 € 62 062 €
Net margin -7.5% -8.2% -14.9% 4.4% 175.3% 13.0% -17.5% -71.5% -35.2%

Revenue and income statement

In 2024, LES SABLIERES DE L ATLANTIQUE achieves revenue of 1.3 M€. Revenue is growing positively over 9 years (CAGR: +4.1%). Slight decline of -0% vs 2023. After deducting consumption (60 k€), gross margin stands at 1.2 M€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -95 k€, representing -7.5% of revenue. Positive scissor effect: EBITDA margin improves by +21.2 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -95 k€ (-7.5% 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

1 262 089 €

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

1 202 399 €

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

-94 631 €

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

-150 036 €

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

-94 538 €

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

-7.5%

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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 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 82%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

81.79%

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

-5.705%

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

39.0%

Solvency indicators evolution
LES SABLIERES DE L ATLANTIQUE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 15.2
Q3: 59.48
Excellent

In 2024, the debt ratio of LES SABLIERES DE L ATLANT... (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
81.79% 2024
2022
2023
2024
Q1: 20.88%
Med: 43.36%
Q3: 63.48%
Excellent

In 2024, the financial autonomy of LES SABLIERES DE L ATLANT... (81.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.27 years
Q3: 2.05 years
Excellent

In 2024, the repayment capacity of LES SABLIERES DE L ATLANT... (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 372.39. 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

372.389

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

-11.213

Liquidity indicators evolution
LES SABLIERES DE L ATLANTIQUE

Sector positioning

Liquidity ratio
372.39 2024
2022
2023
2024
Q1: 161.05
Med: 260.85
Q3: 420.01
Good +13 pts over 3 years

In 2024, the liquidity ratio of LES SABLIERES DE L ATLANT... (372.39) 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
-11.21x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.54x
Q3: 10.04x
Average

In 2024, the interest coverage of LES SABLIERES DE L ATLANT... (-11.2x) 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: 114 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. The gap of 76 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-17 days): operations structurally generate cash. Notable WCR improvement over the period (-102%), 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

-58 624 €

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

114 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

38 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

4 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

-17 j

WCR and payment terms evolution
LES SABLIERES DE L ATLANTIQUE

Positioning of LES SABLIERES DE L ATLANTIQUE 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 SABLIERES DE L ATLANTIQUE is estimated at 219 218 € (range 125 346€ - 486 391€). 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
125k€ 219k€ 486k€
219 218 € Range: 125 346€ - 486 391€
NAF 5 all-time

Valuation method used

Revenue Multiple
1 262 089 € × 0.17x = 219 218 €
Range: 125 346€ - 486 391€

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 SABLIERES DE L ATLANTIQUE 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 SABLIERES DE L ATLANTIQUE

What is the revenue of LES SABLIERES DE L ATLANTIQUE ?

The revenue of LES SABLIERES DE L ATLANTIQUE in 2024 is 1.3 M€.

Is LES SABLIERES DE L ATLANTIQUE profitable?

LES SABLIERES DE L ATLANTIQUE recorded a net loss in 2024.

Where is the headquarters of LES SABLIERES DE L ATLANTIQUE ?

The headquarters of LES SABLIERES DE L ATLANTIQUE is located in MONTOIR-DE-BRETAGNE (44550), in the department Loire-Atlantique.

Where to find the tax return of LES SABLIERES DE L ATLANTIQUE ?

The tax return of LES SABLIERES DE L ATLANTIQUE 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 SABLIERES DE L ATLANTIQUE operate?

LES SABLIERES DE L ATLANTIQUE 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.