LES TERRASSEMENTS DES DENTELLES : revenue, balance sheet and financial ratios

LES TERRASSEMENTS DES DENTELLES is a French company founded 9 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in SARRIANS (84260), this company of category PME shows in 2024 a revenue of 405 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 TERRASSEMENTS DES DENTELLES (SIREN 822637161)
Indicator 2024 2023 2022 2021
Revenue 404 920 € 524 885 € 475 595 € 445 132 €
Net income -1 512 € 28 144 € 39 244 € 31 856 €
EBITDA 13 230 € 57 743 € 58 978 € 42 479 €
Net margin -0.4% 5.4% 8.3% 7.2%

Revenue and income statement

In 2024, LES TERRASSEMENTS DES DENTELLES achieves revenue of 405 k€. Activity remains stable over the period (CAGR: -3.1%). Significant drop of -23% vs 2023. After deducting consumption (71 k€), gross margin stands at 334 k€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 3.3% of revenue. Warning negative scissor effect: despite revenue change (-23%), EBITDA varies by -77%, reducing margin by 7.7 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -2 k€ (-0.4% 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

404 920 €

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

334 206 €

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

13 230 €

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

-455 €

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

-1 512 €

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

3.2%

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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 18%. 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 64%. 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 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.1% 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

17.672%

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

64.357%

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

3.092%

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

1.975

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

17.4%

Solvency indicators evolution
LES TERRASSEMENTS DES DENTELLES

Sector positioning

Debt ratio
17.67 2024
2022
2023
2024
Q1: 7.65
Med: 32.36
Q3: 83.34
Good

In 2024, the debt ratio of LES TERRASSEMENTS DES DEN... (17.67) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
64.36% 2024
2022
2023
2024
Q1: 20.63%
Med: 39.04%
Q3: 56.1%
Excellent

In 2024, the financial autonomy of LES TERRASSEMENTS DES DEN... (64.4%) 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
1.98 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.6 years
Q3: 2.11 years
Average +25 pts over 3 years

In 2024, the repayment capacity of LES TERRASSEMENTS DES DEN... (1.98) 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 342.53. 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 4.8x. Financial charges are adequately covered by operations.

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

342.529

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

4.822

Liquidity indicators evolution
LES TERRASSEMENTS DES DENTELLES

Sector positioning

Liquidity ratio
342.53 2024
2022
2023
2024
Q1: 141.64
Med: 199.63
Q3: 301.04
Excellent

In 2024, the liquidity ratio of LES TERRASSEMENTS DES DEN... (342.53) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
4.82x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.91x
Q3: 4.8x
Excellent +26 pts over 3 years

In 2024, the interest coverage of LES TERRASSEMENTS DES DEN... (4.8x) 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: 95 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. The gap of 56 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 82 days of revenue, i.e. 92 k€ 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

91 698 €

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

95 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

39 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

0 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

82 j

WCR and payment terms evolution
LES TERRASSEMENTS DES DENTELLES

Positioning of LES TERRASSEMENTS DES DENTELLES in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Similar companies (Travaux de terrassement courants et travaux préparatoires)

Compare LES TERRASSEMENTS DES DENTELLES with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about LES TERRASSEMENTS DES DENTELLES

What is the revenue of LES TERRASSEMENTS DES DENTELLES ?

The revenue of LES TERRASSEMENTS DES DENTELLES in 2024 is 405 k€.

Is LES TERRASSEMENTS DES DENTELLES profitable?

LES TERRASSEMENTS DES DENTELLES recorded a net loss in 2024.

Where is the headquarters of LES TERRASSEMENTS DES DENTELLES ?

The headquarters of LES TERRASSEMENTS DES DENTELLES is located in SARRIANS (84260), in the department Vaucluse.

Where to find the tax return of LES TERRASSEMENTS DES DENTELLES ?

The tax return of LES TERRASSEMENTS DES DENTELLES 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 TERRASSEMENTS DES DENTELLES operate?

LES TERRASSEMENTS DES DENTELLES operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.