SOC EXPLOIT ETS JEAN LAVIGNOTTE : revenue, balance sheet and financial ratios

SOC EXPLOIT ETS JEAN LAVIGNOTTE is a French company founded 37 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in LABENNE (40530), this company of category PME shows in 2024 a revenue of 2.1 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 - SOC EXPLOIT ETS JEAN LAVIGNOTTE (SIREN 349533398)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 075 998 € 1 590 435 € 1 910 214 € 2 301 188 € 3 755 375 € 3 807 272 € 3 075 258 € N/C 2 324 603 €
Net income 403 093 € -338 255 € 85 165 € 73 578 € 201 562 € 662 029 € 99 597 € 66 376 € 81 600 €
EBITDA -13 624 € -260 972 € -48 013 € 117 407 € 417 402 € 205 927 € 219 353 € N/C 125 087 €
Net margin 19.4% -21.3% 4.5% 3.2% 5.4% 17.4% 3.2% N/C 3.5%

Revenue and income statement

In 2024, SOC EXPLOIT ETS JEAN LAVIGNOTTE achieves revenue of 2.1 M€. Activity remains stable over the period (CAGR: -1.4%). Vs 2023, growth of +31% (1.6 M€ -> 2.1 M€). After deducting consumption (346 k€), gross margin stands at 1.7 M€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -14 k€, representing -0.7% of revenue. Positive scissor effect: EBITDA margin improves by +15.8 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 403 k€, i.e. 19.4% 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

2 075 998 €

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

1 730 212 €

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

-13 624 €

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

-631 351 €

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

403 093 €

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

-0.7%

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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 453%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 160.8% 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 (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

453.455%

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

7.446%

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

160.8%

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

0.647

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

17.9%

Solvency indicators evolution
SOC EXPLOIT ETS JEAN LAVIGNOTTE

Sector positioning

Debt ratio
453.45 2024
2022
2023
2024
Q1: 0.0
Med: 15.2
Q3: 59.48
Average

In 2024, the debt ratio of SOC EXPLOIT ETS JEAN LAVI... (453.45) 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
7.45% 2024
2022
2023
2024
Q1: 20.88%
Med: 43.36%
Q3: 63.48%
Watch -16 pts over 3 years

In 2024, the financial autonomy of SOC EXPLOIT ETS JEAN LAVI... (7.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.65 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.26 years
Q3: 2.04 years
Average -20 pts over 3 years

In 2024, the repayment capacity of SOC EXPLOIT ETS JEAN LAVI... (0.65) 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 695.54. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

695.538

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

-17638.865

Liquidity indicators evolution
SOC EXPLOIT ETS JEAN LAVIGNOTTE

Sector positioning

Liquidity ratio
695.54 2024
2022
2023
2024
Q1: 161.05
Med: 260.85
Q3: 420.01
Excellent

In 2024, the liquidity ratio of SOC EXPLOIT ETS JEAN LAVI... (695.54) 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
-17638.87x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.51x
Q3: 10.02x
Watch -23 pts over 3 years

In 2024, the interest coverage of SOC EXPLOIT ETS JEAN LAVI... (-17638.9x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 171 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 103 days. The gap of 68 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 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 623 days of revenue, i.e. 3.6 M€ to permanently finance. Over 2016-2024, WCR increased by +109%, 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

3 592 847 €

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

171 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

103 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

19 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

623 j

WCR and payment terms evolution
SOC EXPLOIT ETS JEAN LAVIGNOTTE

Positioning of SOC EXPLOIT ETS JEAN LAVIGNOTTE 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 SOC EXPLOIT ETS JEAN LAVIGNOTTE is estimated at 403 218 € (range 173 090€ - 914 176€). 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
173k€ 403k€ 914k€
403 218 € Range: 173 090€ - 914 176€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
2 075 998 € × 0.17x
Estimation 360 590 €
206 181€ - 800 060€
Net Income Multiple 20%
403 093 € × 1.2x
Estimation 467 162 €
123 456€ - 1 085 350€
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 SOC EXPLOIT ETS JEAN LAVIGNOTTE 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 SOC EXPLOIT ETS JEAN LAVIGNOTTE

What is the revenue of SOC EXPLOIT ETS JEAN LAVIGNOTTE ?

The revenue of SOC EXPLOIT ETS JEAN LAVIGNOTTE in 2024 is 2.1 M€.

Is SOC EXPLOIT ETS JEAN LAVIGNOTTE profitable?

Yes, SOC EXPLOIT ETS JEAN LAVIGNOTTE generated a net profit of 403 k€ in 2024.

Where is the headquarters of SOC EXPLOIT ETS JEAN LAVIGNOTTE ?

The headquarters of SOC EXPLOIT ETS JEAN LAVIGNOTTE is located in LABENNE (40530), in the department Landes.

Where to find the tax return of SOC EXPLOIT ETS JEAN LAVIGNOTTE ?

The tax return of SOC EXPLOIT ETS JEAN LAVIGNOTTE 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 SOC EXPLOIT ETS JEAN LAVIGNOTTE operate?

SOC EXPLOIT ETS JEAN LAVIGNOTTE 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.