SABLES ET MATERIAUX : revenue, balance sheet and financial ratios

SABLES ET MATERIAUX is a French company founded 19 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in DUNKERQUE (59240), this company of category PME shows in 2023 a revenue of 4.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SABLES ET MATERIAUX (SIREN 494589575)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 379 399 € 4 136 392 € 3 237 957 € 2 773 081 € 2 721 151 € 2 608 215 € 2 601 548 € 2 612 469 €
Net income -819 983 € -4 007 € -81 737 € 9 659 € -133 766 € 3 514 € 7 950 € -13 927 €
EBITDA 88 083 € 83 992 € 24 875 € 107 759 € 154 878 € 212 648 € 290 389 € 222 368 €
Net margin -18.7% -0.1% -2.5% 0.3% -4.9% 0.1% 0.3% -0.5%

Revenue and income statement

In 2023, SABLES ET MATERIAUX achieves revenue of 4.4 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +7.7%. Vs 2022: +6%. After deducting consumption (857 k€), gross margin stands at 3.5 M€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 88 k€, representing 2.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -820 k€ (-18.7% of revenue), which will impact equity.

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

4 379 399 €

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

3 522 728 €

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

88 083 €

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

-4 593 €

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

-819 983 €

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

2.0%

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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 10%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 2.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

9.582%

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

14.1%

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

2.916%

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

0.0

Asset age ratio (2023) ?
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

44.8%

Solvency indicators evolution
SABLES ET MATERIAUX

Sector positioning

Debt ratio
9.58 2023
2021
2022
2023
Q1: -25.49
Med: 7.72
Q3: 166.29
Average -20 pts over 3 years

In 2023, the debt ratio of SABLES ET MATERIAUX (9.58) 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
14.1% 2023
2021
2022
2023
Q1: 0.44%
Med: 30.88%
Q3: 76.22%
Average -6 pts over 3 years

In 2023, the financial autonomy of SABLES ET MATERIAUX (14.1%) 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
0.0 years 2023
2021
2022
2023
Q1: -0.3 years
Med: 0.44 years
Q3: 10.35 years
Good +10 pts over 3 years

In 2023, the repayment capacity of SABLES ET MATERIAUX (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 94.45. 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 19.1x. 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

94.453

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

19.11

Liquidity indicators evolution
SABLES ET MATERIAUX

Sector positioning

Liquidity ratio
94.45 2023
2021
2022
2023
Q1: 95.05
Med: 298.22
Q3: 1222.5
Average -15 pts over 3 years

In 2023, the liquidity ratio of SABLES ET MATERIAUX (94.45) 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
19.11x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 16.99x
Excellent

In 2023, the interest coverage of SABLES ET MATERIAUX (19.1x) 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. Average customer payment term: 125 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 208 days. Excellent situation: suppliers finance 83 days of the operating cycle (retail model). Inventory turnover is 58 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 192 days of revenue, i.e. 2.3 M€ to permanently finance. Over 2016-2023, WCR increased by +27%, requiring additional financing.

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

2 341 314 €

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

125 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

208 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

58 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

192 j

WCR and payment terms evolution
SABLES ET MATERIAUX

Positioning of SABLES ET MATERIAUX in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 215 transactions of similar company sales in 2023, the value of SABLES ET MATERIAUX is estimated at 1 122 285 € (range 453 820€ - 2 374 289€). With an EBITDA of 88 083€, the sector multiple of 5.2x is applied. The price/revenue ratio is 0.51x (in line with sector norms). 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.

Estimated enterprise value 2023
215 transactions
453k€ 1122k€ 2374k€
1 122 285 € Range: 453 820€ - 2 374 289€
NAF 5 année 2023

Valuation detail by method

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EBITDA Multiple 50%
88 083 € × 5.2x
Estimation 453 940 €
115 170€ - 729 405€
Revenue Multiple 30%
4 379 399 € × 0.51x
Estimation 2 236 196 €
1 018 239€ - 5 115 765€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 (Location de terrains et d'autres biens immobiliers)

Compare SABLES ET MATERIAUX with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about SABLES ET MATERIAUX

What is the revenue of SABLES ET MATERIAUX ?

The revenue of SABLES ET MATERIAUX in 2023 is 4.4 M€.

Is SABLES ET MATERIAUX profitable?

SABLES ET MATERIAUX recorded a net loss in 2023.

Where is the headquarters of SABLES ET MATERIAUX ?

The headquarters of SABLES ET MATERIAUX is located in DUNKERQUE (59240), in the department Nord.

Where to find the tax return of SABLES ET MATERIAUX ?

The tax return of SABLES ET MATERIAUX 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 MATERIAUX operate?

SABLES ET MATERIAUX operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.