SABLES ET GRAVIERS MODOLO AGREGATS : revenue, balance sheet and financial ratios

SABLES ET GRAVIERS MODOLO AGREGATS is a French company founded 45 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in BRENS (81600), this company of category ETI shows in 2024 a revenue of 4.7 M€. 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 - SABLES ET GRAVIERS MODOLO AGREGATS (SIREN 320879133)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 661 798 € 4 615 005 € 4 544 732 € 4 380 013 € 4 025 859 € 4 226 528 € 4 481 298 € 3 990 034 € 3 838 813 €
Net income 176 890 € 157 310 € 201 148 € 195 434 € 195 640 € 209 156 € 161 965 € 172 146 € 142 622 €
EBITDA 684 784 € 718 252 € 601 655 € 668 091 € 531 971 € 654 563 € 627 070 € 670 495 € 558 707 €
Net margin 3.8% 3.4% 4.4% 4.5% 4.9% 4.9% 3.6% 4.3% 3.7%

Revenue and income statement

In 2024, SABLES ET GRAVIERS MODOLO AGREGATS achieves revenue of 4.7 M€. Revenue is growing positively over 9 years (CAGR: +2.5%). Vs 2023: +1%. After deducting consumption (1.3 M€), gross margin stands at 3.4 M€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 685 k€, representing 14.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 177 k€, i.e. 3.8% 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

4 661 798 €

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

3 391 062 €

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

684 784 €

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

188 678 €

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

176 890 €

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

14.7%

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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 7%. 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 46%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.0% 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

6.786%

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

46.097%

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

7.037%

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

0.427

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

14.6%

Solvency indicators evolution
SABLES ET GRAVIERS MODOLO AGREGATS

Sector positioning

Debt ratio
6.79 2024
2022
2023
2024
Q1: 0.0
Med: 15.2
Q3: 59.48
Good -17 pts over 3 years

In 2024, the debt ratio of SABLES ET GRAVIERS MODOLO... (6.79) 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
46.1% 2024
2022
2023
2024
Q1: 20.88%
Med: 43.36%
Q3: 63.48%
Good +5 pts over 3 years

In 2024, the financial autonomy of SABLES ET GRAVIERS MODOLO... (46.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.43 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.26 years
Q3: 2.04 years
Average -7 pts over 3 years

In 2024, the repayment capacity of SABLES ET GRAVIERS MODOLO... (0.43) 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 282.88. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

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

282.883

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

0.255

Liquidity indicators evolution
SABLES ET GRAVIERS MODOLO AGREGATS

Sector positioning

Liquidity ratio
282.88 2024
2022
2023
2024
Q1: 161.05
Med: 260.85
Q3: 420.01
Good +5 pts over 3 years

In 2024, the liquidity ratio of SABLES ET GRAVIERS MODOLO... (282.88) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.26x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.51x
Q3: 10.02x
Average -7 pts over 3 years

In 2024, the interest coverage of SABLES ET GRAVIERS MODOLO... (0.3x) 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: 78 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 92 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 65 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 143 days of revenue, i.e. 1.9 M€ to permanently finance. Over 2016-2024, WCR increased by +39%, 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

1 857 214 €

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

78 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

92 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

65 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

143 j

WCR and payment terms evolution
SABLES ET GRAVIERS MODOLO AGREGATS

Positioning of SABLES ET GRAVIERS MODOLO AGREGATS 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 SABLES ET GRAVIERS MODOLO AGREGATS is estimated at 768 651 € (range 260 452€ - 3 994 815€). With an EBITDA of 684 784€, 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 2024
95 tx
260k€ 768k€ 3994k€
768 651 € Range: 260 452€ - 3 994 815€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
684 784 € × 1.4x
Estimation 969 463 €
221 438€ - 6 721 161€
Revenue Multiple 30%
4 661 798 € × 0.17x
Estimation 809 730 €
462 993€ - 1 796 591€
Net Income Multiple 20%
176 890 € × 1.2x
Estimation 205 006 €
54 176€ - 476 286€
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 SABLES ET GRAVIERS MODOLO AGREGATS 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 SABLES ET GRAVIERS MODOLO AGREGATS

What is the revenue of SABLES ET GRAVIERS MODOLO AGREGATS ?

The revenue of SABLES ET GRAVIERS MODOLO AGREGATS in 2024 is 4.7 M€.

Is SABLES ET GRAVIERS MODOLO AGREGATS profitable?

Yes, SABLES ET GRAVIERS MODOLO AGREGATS generated a net profit of 177 k€ in 2024.

Where is the headquarters of SABLES ET GRAVIERS MODOLO AGREGATS ?

The headquarters of SABLES ET GRAVIERS MODOLO AGREGATS is located in BRENS (81600), in the department Tarn.

Where to find the tax return of SABLES ET GRAVIERS MODOLO AGREGATS ?

The tax return of SABLES ET GRAVIERS MODOLO AGREGATS 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 MODOLO AGREGATS operate?

SABLES ET GRAVIERS MODOLO AGREGATS 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.