OCTANT : revenue, balance sheet and financial ratios

OCTANT is a French company founded 14 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in MONTOIR-DE-BRETAGNE (44550), this company of category PME shows in 2024 a revenue of 36 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 - OCTANT (SIREN 538890310)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 36 445 € 20 000 € 6 000 € 6 000 € 6 000 € 12 000 € 20 000 € 15 301 € 15 000 €
Net income 0 € -10 766 € -1 € 0 € 0 € 0 € 0 € 2 € 0 €
EBITDA N/C -19 601 € -172 € -324 € -325 € -374 € -2 380 € N/C -414 €
Net margin 0.0% -53.8% -0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

Revenue and income statement

In 2024, OCTANT achieves revenue of 36 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.7%. Vs 2023, growth of +82% (20 k€ -> 36 k€). After deducting consumption (0 €), gross margin stands at 36 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. Net income is negative at 0 € (0.0% 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

36 445 €

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

36 445 €

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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 203%. 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 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

203.103%

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

15.558%

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

0.0%

Solvency indicators evolution
OCTANT

Sector positioning

Debt ratio
203.1 2024
2022
2023
2024
Q1: 0.0
Med: 15.2
Q3: 59.48
Average

In 2024, the debt ratio of OCTANT (203.10) 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
15.56% 2024
2022
2023
2024
Q1: 20.88%
Med: 43.36%
Q3: 63.48%
Average -31 pts over 3 years

In 2024, the financial autonomy of OCTANT (15.6%) 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
-2.38 years 2023
2022
2023
Q1: 0.0 years
Med: 0.29 years
Q3: 2.28 years
Excellent

In 2023, the repayment capacity of OCTANT (-2.38) 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 189.23. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

189.234

Liquidity indicators evolution
OCTANT

Sector positioning

Liquidity ratio
189.23 2024
2022
2023
2024
Q1: 161.05
Med: 260.85
Q3: 420.01
Average -60 pts over 3 years

In 2024, the liquidity ratio of OCTANT (189.23) 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
0.0x 2023
2022
2023
Q1: 0.0x
Med: 0.98x
Q3: 7.02x
Average

In 2023, the interest coverage of OCTANT (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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The company must finance 4 days of gap between collections and payments. Overall, WCR represents 3 days of revenue, i.e. 344 € to permanently finance. Notable WCR improvement over the period (-94%), 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

344 €

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

4 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

0 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

3 j

WCR and payment terms evolution
OCTANT

Positioning of OCTANT 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 OCTANT is estimated at 6 330 € (range 3 619€ - 14 045€). 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
3k€ 6k€ 14k€
6 330 € Range: 3 619€ - 14 045€
NAF 5 all-time

Valuation method used

Revenue Multiple
36 445 € × 0.17x = 6 330 €
Range: 3 620€ - 14 045€

Only this financial indicator is available for this company.

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 OCTANT 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 OCTANT

What is the revenue of OCTANT ?

The revenue of OCTANT in 2024 is 36 k€.

Is OCTANT profitable?

OCTANT recorded a net loss in 2023.

Where is the headquarters of OCTANT ?

The headquarters of OCTANT is located in MONTOIR-DE-BRETAGNE (44550), in the department Loire-Atlantique.

Where to find the tax return of OCTANT ?

The tax return of OCTANT 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 OCTANT operate?

OCTANT 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.