SABLIERES DUMAS : revenue, balance sheet and financial ratios

SABLIERES DUMAS is a French company founded 37 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in SAINT-GERMAIN-DES-FOSSES (03260), this company of category PME shows in 2020 a revenue of 82 k€. 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 DUMAS (SIREN 348519091)
Indicator 2020 2019 2018 2017
Revenue 82 029 € 93 803 € 79 964 € 74 609 €
Net income 6 092 € 3 365 € 1 055 € -5 763 €
EBITDA 11 351 € 10 275 € 908 € -1 880 €
Net margin 7.4% 3.6% 1.3% -7.7%

Revenue and income statement

In 2020, SABLIERES DUMAS achieves revenue of 82 k€. Revenue is growing positively over 4 years (CAGR: +3.2%). Significant drop of -13% vs 2019. After deducting consumption (27 k€), gross margin stands at 55 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11 k€, representing 13.8% of revenue. Positive scissor effect: EBITDA margin improves by +2.9 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 7.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

82 029 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

55 248 €

EBITDA (2020) ?
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

11 351 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

6 055 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

6 092 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.8%

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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 -234%. 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 164%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 14.6% 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 (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-233.881%

Financial autonomy (2020) ?
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

164.224%

Cash flow / Revenue (2020) ?
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

14.568%

Repayment capacity (2020) ?
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 (2020) ?
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

25.9%

Solvency indicators evolution
SABLIERES DUMAS

Sector positioning

Debt ratio
-233.88 2020
2018
2019
2020
Q1: 9.53
Med: 45.67
Q3: 120.27
Excellent

In 2020, the debt ratio of SABLIERES DUMAS (-233.88) 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
164.22% 2020
2018
2019
2020
Q1: 18.49%
Med: 36.23%
Q3: 53.77%
Excellent

In 2020, the financial autonomy of SABLIERES DUMAS (164.2%) 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 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.76 years
Q3: 2.77 years
Excellent

In 2020, the repayment capacity of SABLIERES DUMAS (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 35.58. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

35.578

Interest coverage (2020) ?
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 DUMAS

Sector positioning

Liquidity ratio
35.58 2020
2018
2019
2020
Q1: 144.81
Med: 205.65
Q3: 310.25
Watch

In 2020, the liquidity ratio of SABLIERES DUMAS (35.58) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.54x
Q3: 2.89x
Average

In 2020, the interest coverage of SABLIERES DUMAS (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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 8 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-409 days): operations structurally generate cash.

Operating WCR (2020) ?
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

-93 274 €

Customer credit (2020) ?
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

6 j

Supplier credit (2020) ?
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

8 j

Inventory turnover (2020) ?
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

18 j

WCR in days of revenue (2020) ?
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

-409 j

WCR and payment terms evolution
SABLIERES DUMAS

Positioning of SABLIERES DUMAS in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of SABLIERES DUMAS is estimated at 17 602 € (range 6 012€ - 44 611€). With an EBITDA of 11 351€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.22x (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.

Estimated enterprise value 2020
120 transactions
6k€ 17k€ 44k€
17 602 € Range: 6 012€ - 44 611€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
11 351 € × 1.4x
Estimation 15 587 €
3 690€ - 41 311€
Revenue Multiple 30%
82 029 € × 0.22x
Estimation 18 420 €
9 908€ - 39 888€
Net Income Multiple 20%
6 092 € × 3.5x
Estimation 21 416 €
5 974€ - 59 950€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 SABLIERES DUMAS with other companies in the same sector:

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

Frequently asked questions about SABLIERES DUMAS

What is the revenue of SABLIERES DUMAS ?

The revenue of SABLIERES DUMAS in 2020 is 82 k€.

Is SABLIERES DUMAS profitable?

Yes, SABLIERES DUMAS generated a net profit of 6 k€ in 2020.

Where is the headquarters of SABLIERES DUMAS ?

The headquarters of SABLIERES DUMAS is located in SAINT-GERMAIN-DES-FOSSES (03260), in the department Allier.

Where to find the tax return of SABLIERES DUMAS ?

The tax return of SABLIERES DUMAS 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 DUMAS operate?

SABLIERES DUMAS 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.