OMNIUM SABLES ET GRAVIERS : revenue, balance sheet and financial ratios

In 2024, OMNIUM SABLES ET GRAVIERS achieves revenue of 3.7 M€. Revenue is growing positively over 9 years (CAGR: +1.2%). Slight decline of -3% vs 2023. After deducting consumption (786 k€), gross margin stands at 2.9 M€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 587 k€, representing 16.0% of revenue. Positive scissor effect: EBITDA margin improves by +5.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 291 k€, i.e. 7.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 51%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 59%. 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 3.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 13.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 680.34. 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 4.4x. Financial charges are adequately covered by operations.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 58 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. The company must finance 28 days of gap between collections and payments. Inventory turnover is 78 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 137 days of revenue, i.e. 1.4 M€ to permanently finance. Notable WCR improvement over the period (-23%), freeing up cash.

Based on 95 transactions of similar company sales (all years), the value of OMNIUM SABLES ET GRAVIERS is estimated at 675 199 € (range 222 523€ - 3 465 234€). With an EBITDA of 587 386€, 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.