LES SABLIERES DES HAUTS DE FRANCE : revenue, balance sheet and financial ratios

LES SABLIERES DES HAUTS DE FRANCE is a French company founded 33 years ago, specialized in the sector Travaux de terrassement spécialisés ou de grande masse. Based in FLINES-LEZ-RACHES (59148), this company of category PME shows in 2017 a revenue of 295 k€. 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 DES HAUTS DE FRANCE (SIREN 389706896)
Indicator 2017 2016 2015 2014
Revenue 295 140 € 282 863 € 301 344 € 346 162 €
Net income 172 891 € 4 824 € 60 296 € 122 789 €
EBITDA -127 780 € -132 892 € -120 302 € -70 359 €
Net margin 58.6% 1.7% 20.0% 35.5%

Revenue and income statement

In 2017, LES SABLIERES DES HAUTS DE FRANCE achieves revenue of 295 k€. Revenue is declining over the period 2014-2017 (CAGR: -5.2%). Vs 2016: +4%. After deducting consumption (0 €), gross margin stands at 295 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -128 k€, representing -43.3% of revenue. Positive scissor effect: EBITDA margin improves by +3.7 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 173 k€, i.e. 58.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

295 140 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

295 140 €

EBITDA (2017) ?
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

-127 780 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-129 417 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

172 891 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-43.3%

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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 98%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 45%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 57.6% 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 (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

97.545%

Financial autonomy (2017) ?
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

44.919%

Cash flow / Revenue (2017) ?
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

57.625%

Repayment capacity (2017) ?
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

6.656

Asset age ratio (2017) ?
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

1.6%

Solvency indicators evolution
LES SABLIERES DES HAUTS DE FRANCE

Sector positioning

Debt ratio
97.55 2017
2015
2016
2017
Q1: 4.56
Med: 26.41
Q3: 83.46
Average +17 pts over 3 years

In 2017, the debt ratio of LES SABLIERES DES HAUTS D... (97.55) 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
44.92% 2017
2015
2016
2017
Q1: 15.8%
Med: 35.16%
Q3: 54.01%
Good -12 pts over 3 years

In 2017, the financial autonomy of LES SABLIERES DES HAUTS D... (44.9%) 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
6.66 years 2017
2015
2016
2017
Q1: 0.0 years
Med: 0.58 years
Q3: 1.96 years
Watch

In 2017, the repayment capacity of LES SABLIERES DES HAUTS D... (6.66) 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 218.13. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

218.128

Interest coverage (2017) ?
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

-0.012

Liquidity indicators evolution
LES SABLIERES DES HAUTS DE FRANCE

Sector positioning

Liquidity ratio
218.13 2017
2015
2016
2017
Q1: 128.62
Med: 186.11
Q3: 287.16
Good -6 pts over 3 years

In 2017, the liquidity ratio of LES SABLIERES DES HAUTS D... (218.13) 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
-0.01x 2017
2015
2016
2017
Q1: 0.0x
Med: 0.88x
Q3: 4.0x
Average

In 2017, the interest coverage of LES SABLIERES DES HAUTS D... (-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: 105 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. The gap of 62 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 454 days of revenue, i.e. 372 k€ to permanently finance. Over 2014-2017, WCR increased by +99%, requiring additional financing.

Operating WCR (2017) ?
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

372 183 €

Customer credit (2017) ?
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

105 j

Supplier credit (2017) ?
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

43 j

Inventory turnover (2017) ?
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

0 j

WCR in days of revenue (2017) ?
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

454 j

WCR and payment terms evolution
LES SABLIERES DES HAUTS DE FRANCE

Positioning of LES SABLIERES DES HAUTS DE FRANCE in its sector

Comparison with sector Travaux de terrassement spécialisés ou de grande masse

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of LES SABLIERES DES HAUTS DE FRANCE is estimated at 282 879 € (range 89 208€ - 766 664€). The price/revenue ratio is 0.22x (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.

Estimated enterprise value 2017
120 transactions
89k€ 282k€ 766k€
282 879 € Range: 89 208€ - 766 664€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
295 140 € × 0.22x
Estimation 66 274 €
35 648€ - 143 515€
Net Income Multiple 20%
172 891 € × 3.5x
Estimation 607 787 €
169 551€ - 1 701 388€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Travaux de terrassement spécialisés ou de grande masse)

Compare LES SABLIERES DES HAUTS DE FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement spécialisés ou de grande masse

Frequently asked questions about LES SABLIERES DES HAUTS DE FRANCE

What is the revenue of LES SABLIERES DES HAUTS DE FRANCE ?

The revenue of LES SABLIERES DES HAUTS DE FRANCE in 2017 is 295 k€.

Is LES SABLIERES DES HAUTS DE FRANCE profitable?

Yes, LES SABLIERES DES HAUTS DE FRANCE generated a net profit of 173 k€ in 2017.

Where is the headquarters of LES SABLIERES DES HAUTS DE FRANCE ?

The headquarters of LES SABLIERES DES HAUTS DE FRANCE is located in FLINES-LEZ-RACHES (59148), in the department Nord.

Where to find the tax return of LES SABLIERES DES HAUTS DE FRANCE ?

The tax return of LES SABLIERES DES HAUTS DE FRANCE 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 DES HAUTS DE FRANCE operate?

LES SABLIERES DES HAUTS DE FRANCE operates in the sector Travaux de terrassement spécialisés ou de grande masse (NAF code 43.12B). See the 'Sector positioning' section above to compare the company with its competitors.