SABLIERES DE GUYENNE : revenue, balance sheet and financial ratios

SABLIERES DE GUYENNE is a French company founded 15 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in TOULOUSE (31100), this company of category ETI shows in 2023 a revenue of 2.7 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 - SABLIERES DE GUYENNE (SIREN 523874295)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 659 249 € 2 694 421 € 2 686 983 € 2 067 297 € 1 808 732 € 2 437 207 € 2 642 701 € 3 209 548 €
Net income 339 106 € 345 493 € 224 410 € -91 769 € -283 417 € -154 267 € -312 313 € -108 068 €
EBITDA 1 133 377 € 1 038 426 € 863 508 € 561 460 € 357 389 € 427 959 € 615 486 € 614 602 €
Net margin 12.8% 12.8% 8.4% -4.4% -15.7% -6.3% -11.8% -3.4%

Revenue and income statement

In 2023, SABLIERES DE GUYENNE achieves revenue of 2.7 M€. Activity remains stable over the period (CAGR: -2.7%). Slight decline of -1% vs 2022. After deducting consumption (101 k€), gross margin stands at 2.6 M€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 42.6% of revenue. Positive scissor effect: EBITDA margin improves by +4.1 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 339 k€, i.e. 12.8% of revenue. This profit can be retained or distributed to shareholders.

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

2 659 249 €

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

2 558 469 €

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

1 133 377 €

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

331 188 €

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

339 106 €

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

42.6%

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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 0%. 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. Cash flow represents 28.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.0%

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

79.773%

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

28.462%

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

26.2%

Solvency indicators evolution
SABLIERES DE GUYENNE

Sector positioning

Debt ratio
0.0 2023
2021
2022
2023
Q1: 0.01
Med: 15.77
Q3: 61.02
Excellent

In 2023, the debt ratio of SABLIERES DE GUYENNE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
79.77% 2023
2021
2022
2023
Q1: 19.62%
Med: 42.35%
Q3: 61.05%
Excellent +6 pts over 3 years

In 2023, the financial autonomy of SABLIERES DE GUYENNE (79.8%) 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
0.0 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.29 years
Q3: 2.28 years
Excellent

In 2023, the repayment capacity of SABLIERES DE GUYENNE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 473.19. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

473.185

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

0.0

Liquidity indicators evolution
SABLIERES DE GUYENNE

Sector positioning

Liquidity ratio
473.19 2023
2021
2022
2023
Q1: 163.67
Med: 249.36
Q3: 402.59
Excellent +18 pts over 3 years

In 2023, the liquidity ratio of SABLIERES DE GUYENNE (473.19) 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
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.98x
Q3: 7.02x
Average

In 2023, the interest coverage of SABLIERES DE GUYENNE (0.0x) 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: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 90 days. Excellent situation: suppliers finance 46 days of the operating cycle (retail model). Inventory turnover is 177 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 368 days of revenue, i.e. 2.7 M€ to permanently finance. Over 2016-2023, WCR increased by +180%, 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

2 717 593 €

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

44 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

90 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

177 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

368 j

WCR and payment terms evolution
SABLIERES DE GUYENNE

Positioning of SABLIERES DE GUYENNE 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 SABLIERES DE GUYENNE is estimated at 1 019 442 € (range 283 253€ - 6 052 116€). With an EBITDA of 1 133 377€, 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 2023
95 tx
283k€ 1019k€ 6052k€
1 019 442 € Range: 283 253€ - 6 052 116€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 133 377 € × 1.4x
Estimation 1 604 545 €
366 498€ - 11 124 106€
Revenue Multiple 30%
2 659 249 € × 0.17x
Estimation 461 898 €
264 107€ - 1 024 837€
Net Income Multiple 20%
339 106 € × 1.2x
Estimation 393 005 €
103 859€ - 913 062€
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 SABLIERES DE GUYENNE 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 SABLIERES DE GUYENNE

What is the revenue of SABLIERES DE GUYENNE ?

The revenue of SABLIERES DE GUYENNE in 2023 is 2.7 M€.

Is SABLIERES DE GUYENNE profitable?

Yes, SABLIERES DE GUYENNE generated a net profit of 339 k€ in 2023.

Where is the headquarters of SABLIERES DE GUYENNE ?

The headquarters of SABLIERES DE GUYENNE is located in TOULOUSE (31100), in the department Haute-Garonne.

Where to find the tax return of SABLIERES DE GUYENNE ?

The tax return of SABLIERES DE GUYENNE 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 SABLIERES DE GUYENNE operate?

SABLIERES DE GUYENNE 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.