SABLES ET GRAVIERS DE LA HAUTE ARIEGE - BAYLAC : revenue, balance sheet and financial ratios

SABLES ET GRAVIERS DE LA HAUTE ARIEGE - BAYLAC is a French company founded 54 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in SAVIGNAC-LES-ORMEAUX (09110), this company of category PME shows in 2024 a revenue of 542 k€. 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 - SABLES ET GRAVIERS DE LA HAUTE ARIEGE - BAYLAC (SIREN 937280048)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 541 612 € 481 906 € 468 648 € 459 960 € 438 663 € 456 160 € 462 907 € 571 723 €
Net income 5 476 € 2 555 € 17 968 € 32 894 € 23 115 € 22 229 € 32 229 € 44 524 €
EBITDA 26 400 € 23 060 € 53 657 € 28 170 € 44 910 € 41 256 € 44 328 € 55 555 €
Net margin 1.0% 0.5% 3.8% 7.2% 5.3% 4.9% 7.0% 7.8%

Revenue and income statement

In 2024, SABLES ET GRAVIERS DE LA HAUTE ARIEGE - BAYLAC achieves revenue of 542 k€. Activity remains stable over the period (CAGR: -0.8%). Vs 2023, growth of +12% (482 k€ -> 542 k€). After deducting consumption (29 k€), gross margin stands at 513 k€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 26 k€, representing 4.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5 k€, i.e. 1.0% 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

541 612 €

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

512 673 €

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

26 400 €

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

-21 598 €

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

5 476 €

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

4.9%

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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 17%. 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 80%. 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 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

16.898%

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

79.611%

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

6.425%

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

2.701

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

28.5%

Solvency indicators evolution
SABLES ET GRAVIERS DE LA HAUTE ARIEGE - BAYLAC

Sector positioning

Debt ratio
16.9 2024
2022
2023
2024
Q1: 7.62
Med: 32.33
Q3: 83.27
Good -11 pts over 3 years

In 2024, the debt ratio of SABLES ET GRAVIERS DE LA ... (16.90) 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
79.61% 2024
2022
2023
2024
Q1: 20.8%
Med: 39.12%
Q3: 56.1%
Excellent

In 2024, the financial autonomy of SABLES ET GRAVIERS DE LA ... (79.6%) 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
2.7 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.6 years
Q3: 2.11 years
Average

In 2024, the repayment capacity of SABLES ET GRAVIERS DE LA ... (2.70) 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 1111.36. 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 2.7x. 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

1111.363

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

2.701

Liquidity indicators evolution
SABLES ET GRAVIERS DE LA HAUTE ARIEGE - BAYLAC

Sector positioning

Liquidity ratio
1111.36 2024
2022
2023
2024
Q1: 142.05
Med: 199.71
Q3: 301.05
Excellent

In 2024, the liquidity ratio of SABLES ET GRAVIERS DE LA ... (1111.36) 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
2.7x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.89x
Q3: 4.74x
Good -8 pts over 3 years

In 2024, the interest coverage of SABLES ET GRAVIERS DE LA ... (2.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 14 days. The gap of 33 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 32 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 193 days of revenue, i.e. 290 k€ to permanently finance. Over 2017-2024, WCR increased by +1944%, requiring additional financing.

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

289 660 €

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

47 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

14 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

32 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

193 j

WCR and payment terms evolution
SABLES ET GRAVIERS DE LA HAUTE ARIEGE - BAYLAC

Positioning of SABLES ET GRAVIERS DE LA HAUTE ARIEGE - BAYLAC in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 3 849€ to 74 997€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
3k€ 12k€ 74k€
12 139 € Range: 3 849€ - 74 997€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 (Travaux de terrassement courants et travaux préparatoires)

Compare SABLES ET GRAVIERS DE LA HAUTE ARIEGE - BAYLAC with other companies in the same sector:

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

Frequently asked questions about SABLES ET GRAVIERS DE LA HAUTE ARIEGE - BAYLAC

What is the revenue of SABLES ET GRAVIERS DE LA HAUTE ARIEGE - BAYLAC ?

The revenue of SABLES ET GRAVIERS DE LA HAUTE ARIEGE - BAYLAC in 2024 is 542 k€.

Is SABLES ET GRAVIERS DE LA HAUTE ARIEGE - BAYLAC profitable?

Yes, SABLES ET GRAVIERS DE LA HAUTE ARIEGE - BAYLAC generated a net profit of 5 k€ in 2024.

Where is the headquarters of SABLES ET GRAVIERS DE LA HAUTE ARIEGE - BAYLAC ?

The headquarters of SABLES ET GRAVIERS DE LA HAUTE ARIEGE - BAYLAC is located in SAVIGNAC-LES-ORMEAUX (09110), in the department Ariege.

Where to find the tax return of SABLES ET GRAVIERS DE LA HAUTE ARIEGE - BAYLAC ?

The tax return of SABLES ET GRAVIERS DE LA HAUTE ARIEGE - BAYLAC 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 SABLES ET GRAVIERS DE LA HAUTE ARIEGE - BAYLAC operate?

SABLES ET GRAVIERS DE LA HAUTE ARIEGE - BAYLAC 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.