SAS CARRIERES DE POMBOURG : revenue, balance sheet and financial ratios

SAS CARRIERES DE POMBOURG is a French company founded 36 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in LA FORCLAZ (74200), this company of category PME shows in 2019 a revenue of 1.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - SAS CARRIERES DE POMBOURG (SIREN 351235718)
Indicator 2019 2018 2017 2016
Revenue 1 813 357 € 1 845 565 € 1 688 474 € N/C
Net income 102 850 € 193 306 € 242 301 € 512 269 €
EBITDA 520 792 € 606 052 € 818 355 € N/C
Net margin 5.7% 10.5% 14.4% N/C

Revenue and income statement

In 2019, SAS CARRIERES DE POMBOURG achieves revenue of 1.8 M€. Revenue is growing positively over 4 years (CAGR: +3.6%). Slight decline of -2% vs 2018. After deducting consumption (137 k€), gross margin stands at 1.7 M€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 521 k€, representing 28.7% of revenue. Warning negative scissor effect: despite revenue change (-2%), EBITDA varies by -14%, reducing margin by 4.1 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 103 k€, i.e. 5.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 813 357 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 676 356 €

EBITDA (2019) ?
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

520 792 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

125 942 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

102 850 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

28.7%

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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 33%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 57%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 21.1% 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 (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

33.106%

Financial autonomy (2019) ?
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

56.807%

Cash flow / Revenue (2019) ?
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

21.117%

Repayment capacity (2019) ?
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

1.194

Asset age ratio (2019) ?
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

13.8%

Solvency indicators evolution
SAS CARRIERES DE POMBOURG

Sector positioning

Debt ratio
33.11 2019
2017
2018
2019
Q1: 0.05
Med: 15.78
Q3: 67.2
Average -16 pts over 3 years

In 2019, the debt ratio of SAS CARRIERES DE POMBOURG (33.11) 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
56.81% 2019
2017
2018
2019
Q1: 21.83%
Med: 43.23%
Q3: 65.38%
Good +10 pts over 3 years

In 2019, the financial autonomy of SAS CARRIERES DE POMBOURG (56.8%) 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
1.19 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.33 years
Q3: 2.36 years
Average

In 2019, the repayment capacity of SAS CARRIERES DE POMBOURG (1.19) 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 564.56. 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 1.0x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2019) ?
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

564.556

Interest coverage (2019) ?
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

1.036

Liquidity indicators evolution
SAS CARRIERES DE POMBOURG

Sector positioning

Liquidity ratio
564.56 2019
2017
2018
2019
Q1: 163.59
Med: 259.46
Q3: 435.17
Excellent

In 2019, the liquidity ratio of SAS CARRIERES DE POMBOURG (564.56) 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
1.04x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.68x
Q3: 3.94x
Good

In 2019, the interest coverage of SAS CARRIERES DE POMBOURG (1.0x) 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: 107 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 92 days. The company must finance 15 days of gap between collections and payments. Inventory turnover is 77 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 208 days of revenue, i.e. 1.0 M€ to permanently finance.

Operating WCR (2019) ?
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

1 046 253 €

Customer credit (2019) ?
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

107 j

Supplier credit (2019) ?
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

92 j

Inventory turnover (2019) ?
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

77 j

WCR in days of revenue (2019) ?
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

208 j

WCR and payment terms evolution
SAS CARRIERES DE POMBOURG

Positioning of SAS CARRIERES DE POMBOURG 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 SAS CARRIERES DE POMBOURG is estimated at 486 978 € (range 144 532€ - 2 820 827€). With an EBITDA of 520 792€, 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 2019
95 tx
144k€ 486k€ 2820k€
486 978 € Range: 144 532€ - 2 820 827€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
520 792 € × 1.4x
Estimation 737 296 €
168 408€ - 5 111 578€
Revenue Multiple 30%
1 813 357 € × 0.17x
Estimation 314 971 €
180 096€ - 698 842€
Net Income Multiple 20%
102 850 € × 1.2x
Estimation 119 197 €
31 500€ - 276 929€
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 SAS CARRIERES DE POMBOURG 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 SAS CARRIERES DE POMBOURG

What is the revenue of SAS CARRIERES DE POMBOURG ?

The revenue of SAS CARRIERES DE POMBOURG in 2019 is 1.8 M€.

Is SAS CARRIERES DE POMBOURG profitable?

Yes, SAS CARRIERES DE POMBOURG generated a net profit of 103 k€ in 2019.

Where is the headquarters of SAS CARRIERES DE POMBOURG ?

The headquarters of SAS CARRIERES DE POMBOURG is located in LA FORCLAZ (74200), in the department Haute-Savoie.

Where to find the tax return of SAS CARRIERES DE POMBOURG ?

The tax return of SAS CARRIERES DE POMBOURG 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 SAS CARRIERES DE POMBOURG operate?

SAS CARRIERES DE POMBOURG 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.