MGM SABLIERES REUNIES : revenue, balance sheet and financial ratios

MGM SABLIERES REUNIES is a French company founded 32 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in CASTELNAU-D'ESTRETEFONDS (31620), this company of category PME shows in 2023 a revenue of 12.2 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 - MGM SABLIERES REUNIES (SIREN 394117766)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 12 171 706 € 13 189 597 € 12 655 665 € 11 639 463 € 11 623 731 € 11 503 750 € 10 601 617 € 8 861 344 €
Net income 1 325 035 € 2 119 661 € 2 045 114 € 1 744 466 € 1 330 533 € 1 222 080 € 374 537 € 1 011 573 €
EBITDA 3 089 404 € 3 487 129 € 3 545 839 € 3 037 062 € 2 794 646 € 3 018 054 € 2 219 089 € 1 829 253 €
Net margin 10.9% 16.1% 16.2% 15.0% 11.4% 10.6% 3.5% 11.4%

Revenue and income statement

In 2023, MGM SABLIERES REUNIES achieves revenue of 12.2 M€. Revenue is growing positively over 8 years (CAGR: +4.6%). Slight decline of -8% vs 2022. After deducting consumption (3.2 M€), gross margin stands at 8.9 M€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.1 M€, representing 25.4% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.3 M€, i.e. 10.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

12 171 706 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

8 949 157 €

EBITDA (2023) ?
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

3 089 404 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 858 626 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 325 035 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

25.4%

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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 432%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 23.1% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

432.125%

Financial autonomy (2023) ?
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

16.097%

Cash flow / Revenue (2023) ?
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

23.051%

Repayment capacity (2023) ?
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

6.043

Solvency indicators evolution
MGM SABLIERES REUNIES

Sector positioning

Debt ratio
432.12 2023
2021
2022
2023
Q1: 0.01
Med: 15.77
Q3: 61.02
Watch

In 2023, the debt ratio of MGM SABLIERES REUNIES (432.12) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
16.1% 2023
2021
2022
2023
Q1: 19.62%
Med: 42.35%
Q3: 61.05%
Average

In 2023, the financial autonomy of MGM SABLIERES REUNIES (16.1%) 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
6.04 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.29 years
Q3: 2.28 years
Average

In 2023, the repayment capacity of MGM SABLIERES REUNIES (6.04) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 23.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

0.0

Interest coverage (2023) ?
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

23.009

Liquidity indicators evolution
MGM SABLIERES REUNIES

Sector positioning

Liquidity ratio
0.0 2023
2021
2022
2023
Q1: 163.67
Med: 249.36
Q3: 402.59
Watch

In 2023, the liquidity ratio of MGM SABLIERES REUNIES (0.00) 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
23.01x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.98x
Q3: 7.02x
Excellent

In 2023, the interest coverage of MGM SABLIERES REUNIES (23.0x) 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. WCR is negative (-153 days): operations structurally generate cash. Notable WCR improvement over the period (-172%), freeing up cash.

Operating WCR (2023) ?
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

-5 167 985 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

0 j

Inventory turnover (2023) ?
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 (2023) ?
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

-153 j

WCR and payment terms evolution
MGM SABLIERES REUNIES

Positioning of MGM SABLIERES REUNIES 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 MGM SABLIERES REUNIES is estimated at 3 128 242 € (range 943 327€ - 17 282 051€). With an EBITDA of 3 089 404€, 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 2023
95 tx
943k€ 3128k€ 17282k€
3 128 242 € Range: 943 327€ - 17 282 051€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 089 404 € × 1.4x
Estimation 4 373 732 €
999 016€ - 30 322 530€
Revenue Multiple 30%
12 171 706 € × 0.17x
Estimation 2 114 163 €
1 208 851€ - 4 690 803€
Net Income Multiple 20%
1 325 035 € × 1.2x
Estimation 1 535 641 €
405 821€ - 3 567 730€
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 MGM SABLIERES REUNIES 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 MGM SABLIERES REUNIES

What is the revenue of MGM SABLIERES REUNIES ?

The revenue of MGM SABLIERES REUNIES in 2023 is 12.2 M€.

Is MGM SABLIERES REUNIES profitable?

Yes, MGM SABLIERES REUNIES generated a net profit of 1.3 M€ in 2023.

Where is the headquarters of MGM SABLIERES REUNIES ?

The headquarters of MGM SABLIERES REUNIES is located in CASTELNAU-D'ESTRETEFONDS (31620), in the department Haute-Garonne.

Where to find the tax return of MGM SABLIERES REUNIES ?

The tax return of MGM SABLIERES REUNIES 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 MGM SABLIERES REUNIES operate?

MGM SABLIERES REUNIES 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.