SABLIERES ET CARRIERES DE LA MADELEINE : revenue, balance sheet and financial ratios

SABLIERES ET CARRIERES DE LA MADELEINE is a French company founded 63 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in CUZAC (46270), this company of category GE shows in 2024 a revenue of 3.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - SABLIERES ET CARRIERES DE LA MADELEINE (SIREN 631650231)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 622 957 € 3 051 125 € 3 141 207 € 3 535 394 € 2 414 628 € 2 816 952 € 2 975 232 € 2 581 269 € 2 561 612 €
Net income 206 573 € 94 135 € 98 298 € 117 570 € 254 486 € 99 564 € 141 974 € 154 655 € 66 357 €
EBITDA 129 902 € 192 567 € 132 523 € 238 505 € 389 101 € -13 255 € 253 229 € 242 809 € 86 655 €
Net margin 5.7% 3.1% 3.1% 3.3% 10.5% 3.5% 4.8% 6.0% 2.6%

Revenue and income statement

In 2024, SABLIERES ET CARRIERES DE LA MADELEINE achieves revenue of 3.6 M€. Revenue is growing positively over 9 years (CAGR: +4.4%). Vs 2023, growth of +19% (3.1 M€ -> 3.6 M€). After deducting consumption (241 k€), gross margin stands at 3.4 M€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 130 k€, representing 3.6% of revenue. Warning negative scissor effect: despite revenue change (+19%), EBITDA varies by -33%, reducing margin by 2.7 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 207 k€, i.e. 5.7% 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

3 622 957 €

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

3 381 840 €

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

129 902 €

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

233 966 €

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

206 573 €

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

3.6%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

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 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.048%

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

23.504%

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

2.053%

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

0.004

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

9.2%

Solvency indicators evolution
SABLIERES ET CARRIERES DE LA MADELEINE

Sector positioning

Debt ratio
0.05 2024
2022
2023
2024
Q1: 0.0
Med: 15.2
Q3: 59.48
Good

In 2024, the debt ratio of SABLIERES ET CARRIERES DE... (0.05) 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
23.5% 2024
2022
2023
2024
Q1: 20.88%
Med: 43.36%
Q3: 63.48%
Average -7 pts over 3 years

In 2024, the financial autonomy of SABLIERES ET CARRIERES DE... (23.5%) 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 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.27 years
Q3: 2.05 years
Good

In 2024, the repayment capacity of SABLIERES ET CARRIERES DE... (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 165.99. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

165.986

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

1.179

Liquidity indicators evolution
SABLIERES ET CARRIERES DE LA MADELEINE

Sector positioning

Liquidity ratio
165.99 2024
2022
2023
2024
Q1: 161.05
Med: 260.85
Q3: 420.01
Average -6 pts over 3 years

In 2024, the liquidity ratio of SABLIERES ET CARRIERES DE... (165.99) 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
1.18x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.54x
Q3: 10.04x
Average +13 pts over 3 years

In 2024, the interest coverage of SABLIERES ET CARRIERES DE... (1.2x) 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: 56 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 124 days. Excellent situation: suppliers finance 68 days of the operating cycle (retail model). Inventory turnover is 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 99 days of revenue, i.e. 995 k€ to permanently finance. Over 2016-2024, WCR increased by +41%, 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

994 755 €

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

56 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

124 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

26 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

99 j

WCR and payment terms evolution
SABLIERES ET CARRIERES DE LA MADELEINE

Positioning of SABLIERES ET CARRIERES DE LA MADELEINE 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 ET CARRIERES DE LA MADELEINE is estimated at 328 620 € (range 141 602€ - 1 167 607€). With an EBITDA of 129 902€, 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
141k€ 328k€ 1167k€
328 620 € Range: 141 602€ - 1 167 607€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
129 902 € × 1.4x
Estimation 183 905 €
42 006€ - 1 274 989€
Revenue Multiple 30%
3 622 957 € × 0.17x
Estimation 629 289 €
359 819€ - 1 396 236€
Net Income Multiple 20%
206 573 € × 1.2x
Estimation 239 407 €
63 268€ - 556 209€
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 ET CARRIERES DE LA MADELEINE 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 ET CARRIERES DE LA MADELEINE

What is the revenue of SABLIERES ET CARRIERES DE LA MADELEINE ?

The revenue of SABLIERES ET CARRIERES DE LA MADELEINE in 2024 is 3.6 M€.

Is SABLIERES ET CARRIERES DE LA MADELEINE profitable?

Yes, SABLIERES ET CARRIERES DE LA MADELEINE generated a net profit of 207 k€ in 2024.

Where is the headquarters of SABLIERES ET CARRIERES DE LA MADELEINE ?

The headquarters of SABLIERES ET CARRIERES DE LA MADELEINE is located in CUZAC (46270), in the department Lot.

Where to find the tax return of SABLIERES ET CARRIERES DE LA MADELEINE ?

The tax return of SABLIERES ET CARRIERES DE LA MADELEINE 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 ET CARRIERES DE LA MADELEINE operate?

SABLIERES ET CARRIERES DE LA MADELEINE 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.