MATERIAUX ENROBES AISNE : revenue, balance sheet and financial ratios

MATERIAUX ENROBES AISNE is a French company founded 23 years ago, specialized in the sector Fabrication d'autres produits minéraux non métalliques n.c.a.. Based in CIRY-SALSOGNE (02220), this company of category GE shows in 2024 a revenue of 8.2 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 - MATERIAUX ENROBES AISNE (SIREN 444440374)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 8 249 765 € 9 264 258 € 11 053 599 € 9 817 741 € 9 752 802 € 9 235 756 € 8 910 939 €
Net income 33 724 € 162 977 € 168 047 € 154 735 € 347 573 € 169 808 € 261 594 €
EBITDA 370 873 € 536 320 € 478 538 € 478 654 € 863 703 € 537 545 € 658 254 €
Net margin 0.4% 1.8% 1.5% 1.6% 3.6% 1.8% 2.9%

Revenue and income statement

In 2024, MATERIAUX ENROBES AISNE achieves revenue of 8.2 M€. Activity remains stable over the period (CAGR: -1.3%). Significant drop of -11% vs 2023. After deducting consumption (5.7 M€), gross margin stands at 2.5 M€, i.e. a rate of 31%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 371 k€, representing 4.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 34 k€, i.e. 0.4% 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

8 249 765 €

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

2 538 752 €

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

370 873 €

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

230 057 €

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

33 724 €

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

4.5%

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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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 3.0% 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

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

12.123%

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

3.031%

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

28.3%

Solvency indicators evolution
MATERIAUX ENROBES AISNE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 11.35
Q3: 71.05
Excellent

In 2024, the debt ratio of MATERIAUX ENROBES AISNE (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
12.12% 2024
2022
2023
2024
Q1: 9.68%
Med: 23.36%
Q3: 45.54%
Average

In 2024, the financial autonomy of MATERIAUX ENROBES AISNE (12.1%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.65 years
Excellent

In 2024, the repayment capacity of MATERIAUX ENROBES AISNE (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 84.35. 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 52.9x. 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

84.351

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

52.938

Liquidity indicators evolution
MATERIAUX ENROBES AISNE

Sector positioning

Liquidity ratio
84.35 2024
2022
2023
2024
Q1: 94.61
Med: 137.76
Q3: 236.84
Watch

In 2024, the liquidity ratio of MATERIAUX ENROBES AISNE (84.35) 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
52.94x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.99x
Q3: 6.91x
Excellent

In 2024, the interest coverage of MATERIAUX ENROBES AISNE (52.9x) 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: 89 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. The company must finance 28 days of gap between collections and payments. Inventory turnover is 104 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 13 days of revenue, i.e. 305 k€ to permanently finance. Notable WCR improvement over the period (-75%), 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

305 076 €

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

89 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

61 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

104 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

13 j

WCR and payment terms evolution
MATERIAUX ENROBES AISNE

Positioning of MATERIAUX ENROBES AISNE in its sector

Comparison with sector Fabrication d'autres produits minéraux non métalliques n.c.a.

Valuation estimate

Based on 228 transactions of similar company sales (all years), the value of MATERIAUX ENROBES AISNE is estimated at 615 007 € (range 311 075€ - 1 711 592€). With an EBITDA of 370 873€, the sector multiple of 1.5x is applied. The price/revenue ratio is 0.13x (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 2024
228 transactions
311k€ 615k€ 1711k€
615 007 € Range: 311 075€ - 1 711 592€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
370 873 € × 1.5x
Estimation 571 593 €
178 257€ - 1 479 940€
Revenue Multiple 30%
8 249 765 € × 0.13x
Estimation 1 056 732 €
728 982€ - 3 142 308€
Net Income Multiple 20%
33 724 € × 1.8x
Estimation 60 958 €
16 259€ - 144 648€
How is this estimate calculated?

This estimate is based on the analysis of 228 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 (Fabrication d'autres produits minéraux non métalliques n.c.a.)

Compare MATERIAUX ENROBES AISNE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'autres produits minéraux non métalliques n.c.a.

Frequently asked questions about MATERIAUX ENROBES AISNE

What is the revenue of MATERIAUX ENROBES AISNE ?

The revenue of MATERIAUX ENROBES AISNE in 2024 is 8.2 M€.

Is MATERIAUX ENROBES AISNE profitable?

Yes, MATERIAUX ENROBES AISNE generated a net profit of 34 k€ in 2024.

Where is the headquarters of MATERIAUX ENROBES AISNE ?

The headquarters of MATERIAUX ENROBES AISNE is located in CIRY-SALSOGNE (02220), in the department Aisne.

Where to find the tax return of MATERIAUX ENROBES AISNE ?

The tax return of MATERIAUX ENROBES AISNE 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 MATERIAUX ENROBES AISNE operate?

MATERIAUX ENROBES AISNE operates in the sector Fabrication d'autres produits minéraux non métalliques n.c.a. (NAF code 23.99Z). See the 'Sector positioning' section above to compare the company with its competitors.