SABLIERE DE LA SALANQUE : revenue, balance sheet and financial ratios

SABLIERE DE LA SALANQUE is a French company founded 64 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in SALSES-LE-CHATEAU (66600), this company of category PME shows in 2024 a revenue of 4.1 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 - SABLIERE DE LA SALANQUE (SIREN 624200804)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 119 465 € 3 302 115 € 3 632 614 € 4 375 692 € 4 061 525 € 3 857 907 € 3 004 586 € 2 933 969 € 2 374 018 €
Net income 176 673 € 104 120 € 127 509 € 373 716 € 243 859 € 252 289 € 197 605 € 109 609 € 7 881 €
EBITDA 435 156 € 343 610 € 318 915 € 915 675 € 667 638 € 629 991 € 405 403 € 229 935 € 254 236 €
Net margin 4.3% 3.2% 3.5% 8.5% 6.0% 6.5% 6.6% 3.7% 0.3%

Revenue and income statement

In 2024, SABLIERE DE LA SALANQUE achieves revenue of 4.1 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.1%. Vs 2023, growth of +25% (3.3 M€ -> 4.1 M€). After deducting consumption (12 k€), gross margin stands at 4.1 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 435 k€, representing 10.6% 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. 4.3% 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

4 119 465 €

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

4 106 975 €

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

435 156 €

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

56 589 €

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

176 673 €

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

10.6%

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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 70%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.3% 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

69.68%

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

19.061%

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

6.328%

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

1.709

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

21.8%

Solvency indicators evolution
SABLIERE DE LA SALANQUE

Sector positioning

Debt ratio
69.68 2024
2022
2023
2024
Q1: 0.0
Med: 15.2
Q3: 59.48
Average

In 2024, the debt ratio of SABLIERE DE LA SALANQUE (69.68) 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
19.06% 2024
2022
2023
2024
Q1: 20.88%
Med: 43.36%
Q3: 63.48%
Average

In 2024, the financial autonomy of SABLIERE DE LA SALANQUE (19.1%) 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
1.71 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.26 years
Q3: 2.04 years
Average

In 2024, the repayment capacity of SABLIERE DE LA SALANQUE (1.71) 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 274.64. 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 2.3x. 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

274.642

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

2.255

Liquidity indicators evolution
SABLIERE DE LA SALANQUE

Sector positioning

Liquidity ratio
274.64 2024
2022
2023
2024
Q1: 161.05
Med: 260.85
Q3: 420.01
Good +21 pts over 3 years

In 2024, the liquidity ratio of SABLIERE DE LA SALANQUE (274.64) 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
2.25x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.51x
Q3: 10.02x
Good

In 2024, the interest coverage of SABLIERE DE LA SALANQUE (2.2x) 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: 53 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 69 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Inventory turnover is 41 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 106 days of revenue, i.e. 1.2 M€ to permanently finance.

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

1 207 415 €

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

53 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

69 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

41 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

106 j

WCR and payment terms evolution
SABLIERE DE LA SALANQUE

Positioning of SABLIERE DE LA SALANQUE 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 SABLIERE DE LA SALANQUE is estimated at 563 639 € (range 203 919€ - 2 706 945€). With an EBITDA of 435 156€, 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
203k€ 563k€ 2706k€
563 639 € Range: 203 919€ - 2 706 945€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
435 156 € × 1.4x
Estimation 616 059 €
140 716€ - 4 271 060€
Revenue Multiple 30%
4 119 465 € × 0.17x
Estimation 715 530 €
409 131€ - 1 587 583€
Net Income Multiple 20%
176 673 € × 1.2x
Estimation 204 754 €
54 110€ - 475 702€
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 SABLIERE DE LA SALANQUE 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 SABLIERE DE LA SALANQUE

What is the revenue of SABLIERE DE LA SALANQUE ?

The revenue of SABLIERE DE LA SALANQUE in 2024 is 4.1 M€.

Is SABLIERE DE LA SALANQUE profitable?

Yes, SABLIERE DE LA SALANQUE generated a net profit of 177 k€ in 2024.

Where is the headquarters of SABLIERE DE LA SALANQUE ?

The headquarters of SABLIERE DE LA SALANQUE is located in SALSES-LE-CHATEAU (66600), in the department Pyrenees-Orientales.

Where to find the tax return of SABLIERE DE LA SALANQUE ?

The tax return of SABLIERE DE LA SALANQUE 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 SABLIERE DE LA SALANQUE operate?

SABLIERE DE LA SALANQUE 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.