SARL TRAVAUX AGRICOLES ET TERRASSEMENTS SPARDOCIENS : revenue, balance sheet and financial ratios

SARL TRAVAUX AGRICOLES ET TERRASSEMENTS SPARDOCIENS is a French company founded 7 years ago, specialized in the sector Activités de soutien aux cultures. Based in SAINT PARDOUX LA RIVIERE (24470), this company of category PME shows in 2024 a revenue of 505 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - SARL TRAVAUX AGRICOLES ET TERRASSEMENTS SPARDOCIENS (SIREN 844792267)
Indicator 2024 2023 2022
Revenue 504 888 € 574 442 € 508 454 €
Net income 5 553 € -30 457 € -38 662 €
EBITDA 49 201 € 49 846 € 24 511 €
Net margin 1.1% -5.3% -7.6%

Revenue and income statement

In 2024, SARL TRAVAUX AGRICOLES ET TERRASSEMENTS SPARDOCIENS achieves revenue of 505 k€. Activity remains stable over the period (CAGR: -0.4%). Significant drop of -12% vs 2023. After deducting consumption (118 k€), gross margin stands at 387 k€, i.e. a rate of 77%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 49 k€, representing 9.7% of revenue. 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. 1.1% 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

504 888 €

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

387 332 €

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

49 201 €

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

-3 620 €

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

5 553 €

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

9.7%

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 81%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 8.6% 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

80.923%

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

34.964%

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

8.626%

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

4.601

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

31.1%

Solvency indicators evolution
SARL TRAVAUX AGRICOLES ET TERRASSEMENTS SPARDOCIENS

Sector positioning

Debt ratio
80.92 2024
2022
2023
2024
Q1: 22.12
Med: 130.61
Q3: 377.99
Good

In 2024, the debt ratio of SARL TRAVAUX AGRICOLES ET... (80.92) 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
34.96% 2024
2022
2023
2024
Q1: 10.98%
Med: 27.37%
Q3: 48.44%
Good

In 2024, the financial autonomy of SARL TRAVAUX AGRICOLES ET... (35.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
4.6 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 2.02 years
Q3: 4.49 years
Average

In 2024, the repayment capacity of SARL TRAVAUX AGRICOLES ET... (4.60) 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 165.91. 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 11.5x. Operating income very largely covers interest expenses: high safety margin.

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

165.91

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

11.481

Liquidity indicators evolution
SARL TRAVAUX AGRICOLES ET TERRASSEMENTS SPARDOCIENS

Sector positioning

Liquidity ratio
165.91 2024
2022
2023
2024
Q1: 107.3
Med: 189.85
Q3: 351.98
Average -8 pts over 3 years

In 2024, the liquidity ratio of SARL TRAVAUX AGRICOLES ET... (165.91) 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
11.48x 2024
2022
2023
2024
Q1: 0.0x
Med: 3.46x
Q3: 9.34x
Excellent

In 2024, the interest coverage of SARL TRAVAUX AGRICOLES ET... (11.5x) 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: 253 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 125 days. The gap of 128 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 358 days of revenue, i.e. 502 k€ 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

501 626 €

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

253 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

125 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

20 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

358 j

WCR and payment terms evolution
SARL TRAVAUX AGRICOLES ET TERRASSEMENTS SPARDOCIENS

Positioning of SARL TRAVAUX AGRICOLES ET TERRASSEMENTS SPARDOCIENS in its sector

Comparison with sector Activités de soutien aux cultures

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of SARL TRAVAUX AGRICOLES ET TERRASSEMENTS SPARDOCIENS is estimated at 124 869 € (range 43 908€ - 213 842€). With an EBITDA of 49 201€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.37x (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
50 tx
43k€ 124k€ 213k€
124 869 € Range: 43 908€ - 213 842€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
49 201 € × 2.7x
Estimation 134 668 €
50 125€ - 210 801€
Revenue Multiple 30%
504 888 € × 0.37x
Estimation 185 248 €
59 832€ - 342 260€
Net Income Multiple 20%
5 553 € × 1.8x
Estimation 9 803 €
4 482€ - 28 822€
How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Activités de soutien aux cultures)

Compare SARL TRAVAUX AGRICOLES ET TERRASSEMENTS SPARDOCIENS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de soutien aux cultures

Frequently asked questions about SARL TRAVAUX AGRICOLES ET TERRASSEMENTS SPARDOCIENS

What is the revenue of SARL TRAVAUX AGRICOLES ET TERRASSEMENTS SPARDOCIENS ?

The revenue of SARL TRAVAUX AGRICOLES ET TERRASSEMENTS SPARDOCIENS in 2024 is 505 k€.

Is SARL TRAVAUX AGRICOLES ET TERRASSEMENTS SPARDOCIENS profitable?

Yes, SARL TRAVAUX AGRICOLES ET TERRASSEMENTS SPARDOCIENS generated a net profit of 6 k€ in 2024.

Where is the headquarters of SARL TRAVAUX AGRICOLES ET TERRASSEMENTS SPARDOCIENS ?

The headquarters of SARL TRAVAUX AGRICOLES ET TERRASSEMENTS SPARDOCIENS is located in SAINT PARDOUX LA RIVIERE (24470), in the department Dordogne.

Where to find the tax return of SARL TRAVAUX AGRICOLES ET TERRASSEMENTS SPARDOCIENS ?

The tax return of SARL TRAVAUX AGRICOLES ET TERRASSEMENTS SPARDOCIENS 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 SARL TRAVAUX AGRICOLES ET TERRASSEMENTS SPARDOCIENS operate?

SARL TRAVAUX AGRICOLES ET TERRASSEMENTS SPARDOCIENS operates in the sector Activités de soutien aux cultures (NAF code 01.61Z). See the 'Sector positioning' section above to compare the company with its competitors.