LES SABLIERES DE LA MEURTHE : revenue, balance sheet and financial ratios

LES SABLIERES DE LA MEURTHE is a French company founded 58 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in ROSIERES-AUX-SALINES (54110), this company of category GE shows in 2024 a revenue of 10.4 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 SABLIERES DE LA MEURTHE (SIREN 768801276)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 10 448 498 € 9 144 918 € 9 934 715 € 9 289 621 € 8 139 388 € 7 841 358 € 8 165 904 € 6 496 066 € 6 843 539 €
Net income 347 661 € 157 284 € 180 047 € 335 150 € 200 269 € 285 999 € 185 674 € 394 844 € 420 616 €
EBITDA 960 332 € 872 049 € 1 519 032 € 1 166 139 € 865 243 € 914 490 € 434 353 € 1 100 346 € 811 352 €
Net margin 3.3% 1.7% 1.8% 3.6% 2.5% 3.6% 2.3% 6.1% 6.1%

Revenue and income statement

In 2024, LES SABLIERES DE LA MEURTHE achieves revenue of 10.4 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.4%. Vs 2023, growth of +14% (9.1 M€ -> 10.4 M€). After deducting consumption (1.9 M€), gross margin stands at 8.6 M€, i.e. a rate of 82%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 960 k€, representing 9.2% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 348 k€, i.e. 3.3% 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

10 448 498 €

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

8 591 069 €

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

960 332 €

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

362 765 €

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

347 661 €

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

9.2%

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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 52%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

52.34%

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

36.172%

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

7.095%

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

2.134

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

41.5%

Solvency indicators evolution
LES SABLIERES DE LA MEURTHE

Sector positioning

Debt ratio
52.34 2024
2022
2023
2024
Q1: 0.0
Med: 15.09
Q3: 59.35
Average

In 2024, the debt ratio of LES SABLIERES DE LA MEURTHE (52.34) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
36.17% 2024
2022
2023
2024
Q1: 20.88%
Med: 43.34%
Q3: 63.58%
Average +8 pts over 3 years

In 2024, the financial autonomy of LES SABLIERES DE LA MEURTHE (36.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
2.13 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.26 years
Q3: 2.04 years
Average +15 pts over 3 years

In 2024, the repayment capacity of LES SABLIERES DE LA MEURTHE (2.13) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 189.11. 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 7.5x. 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

189.111

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

7.477

Liquidity indicators evolution
LES SABLIERES DE LA MEURTHE

Sector positioning

Liquidity ratio
189.11 2024
2022
2023
2024
Q1: 160.68
Med: 260.82
Q3: 420.56
Average +6 pts over 3 years

In 2024, the liquidity ratio of LES SABLIERES DE LA MEURTHE (189.11) 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
7.48x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.51x
Q3: 10.02x
Good +14 pts over 3 years

In 2024, the interest coverage of LES SABLIERES DE LA MEURTHE (7.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 60 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. The company must finance 3 days of gap between collections and payments. Inventory turnover is 58 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 64 days of revenue, i.e. 1.9 M€ to permanently finance.

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

1 854 086 €

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

60 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

57 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

58 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

64 j

WCR and payment terms evolution
LES SABLIERES DE LA MEURTHE

Positioning of LES SABLIERES DE LA MEURTHE 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 LA MEURTHE is estimated at 1 304 819 € (range 487 878€ - 6 108 063€). With an EBITDA of 960 332€, 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
487k€ 1304k€ 6108k€
1 304 819 € Range: 487 878€ - 6 108 063€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
960 332 € × 1.4x
Estimation 1 359 561 €
310 541€ - 9 425 668€
Revenue Multiple 30%
10 448 498 € × 0.17x
Estimation 1 814 850 €
1 037 708€ - 4 026 703€
Net Income Multiple 20%
347 661 € × 1.2x
Estimation 402 920 €
106 479€ - 936 097€
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 LA MEURTHE 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 LA MEURTHE

What is the revenue of LES SABLIERES DE LA MEURTHE ?

The revenue of LES SABLIERES DE LA MEURTHE in 2024 is 10.4 M€.

Is LES SABLIERES DE LA MEURTHE profitable?

Yes, LES SABLIERES DE LA MEURTHE generated a net profit of 348 k€ in 2024.

Where is the headquarters of LES SABLIERES DE LA MEURTHE ?

The headquarters of LES SABLIERES DE LA MEURTHE is located in ROSIERES-AUX-SALINES (54110), in the department Meurthe-et-Moselle.

Where to find the tax return of LES SABLIERES DE LA MEURTHE ?

The tax return of LES SABLIERES DE LA MEURTHE 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 LA MEURTHE operate?

LES SABLIERES DE LA MEURTHE 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.