SOCIETE BASQUE DE MATERIELS ET TRAVAUX : revenue, balance sheet and financial ratios

SOCIETE BASQUE DE MATERIELS ET TRAVAUX is a French company founded 55 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in CAMBO-LES-BAINS (64250), this company of category ETI shows in 2024 a revenue of 20.2 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 - SOCIETE BASQUE DE MATERIELS ET TRAVAUX (SIREN 712720416)
Indicator 2024 2023 2022 2021 2017 2016
Revenue 20 202 360 € 22 499 404 € 19 016 499 € 23 031 376 € 20 530 402 € 21 815 495 €
Net income -827 213 € -439 199 € -276 543 € -141 516 € -891 983 € 21 515 €
EBITDA -531 482 € -336 371 € -9 701 € 206 777 € -762 092 € -85 719 €
Net margin -4.1% -2.0% -1.5% -0.6% -4.3% 0.1%

Revenue and income statement

In 2024, SOCIETE BASQUE DE MATERIELS ET TRAVAUX achieves revenue of 20.2 M€. Activity remains stable over the period (CAGR: -1.0%). Significant drop of -10% vs 2023. After deducting consumption (5.7 M€), gross margin stands at 14.5 M€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -531 k€, representing -2.6% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -827 k€ (-4.1% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

20 202 360 €

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

14 511 760 €

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

-531 482 €

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

-990 578 €

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

-827 213 €

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

-2.6%

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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 37%. The balance between equity and debt is satisfactory.

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

32.659%

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

36.915%

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

-2.99%

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

-2.779

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

24.1%

Solvency indicators evolution
SOCIETE BASQUE DE MATERIELS ET TRAVAUX

Sector positioning

Debt ratio
32.66 2024
2022
2023
2024
Q1: 7.62
Med: 32.33
Q3: 83.27
Average +8 pts over 3 years

In 2024, the debt ratio of SOCIETE BASQUE DE MATERIE... (32.66) 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
36.91% 2024
2022
2023
2024
Q1: 20.8%
Med: 39.12%
Q3: 56.1%
Average -9 pts over 3 years

In 2024, the financial autonomy of SOCIETE BASQUE DE MATERIE... (36.9%) 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
-2.78 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.6 years
Q3: 2.11 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of SOCIETE BASQUE DE MATERIE... (-2.78) 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 166.61. 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

166.611

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

-5.584

Liquidity indicators evolution
SOCIETE BASQUE DE MATERIELS ET TRAVAUX

Sector positioning

Liquidity ratio
166.61 2024
2022
2023
2024
Q1: 142.05
Med: 199.71
Q3: 301.05
Average -16 pts over 3 years

In 2024, the liquidity ratio of SOCIETE BASQUE DE MATERIE... (166.61) 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
-5.58x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.89x
Q3: 4.74x
Watch +21 pts over 3 years

In 2024, the interest coverage of SOCIETE BASQUE DE MATERIE... (-5.6x) 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: 80 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 90 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 114 days of revenue, i.e. 6.4 M€ 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

6 412 431 €

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

80 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

90 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

5 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

114 j

WCR and payment terms evolution
SOCIETE BASQUE DE MATERIELS ET TRAVAUX

Positioning of SOCIETE BASQUE DE MATERIELS ET TRAVAUX in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Similar companies (Travaux de terrassement courants et travaux préparatoires)

Compare SOCIETE BASQUE DE MATERIELS ET TRAVAUX with other companies in the same sector:

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

Frequently asked questions about SOCIETE BASQUE DE MATERIELS ET TRAVAUX

What is the revenue of SOCIETE BASQUE DE MATERIELS ET TRAVAUX ?

The revenue of SOCIETE BASQUE DE MATERIELS ET TRAVAUX in 2024 is 20.2 M€.

Is SOCIETE BASQUE DE MATERIELS ET TRAVAUX profitable?

SOCIETE BASQUE DE MATERIELS ET TRAVAUX recorded a net loss in 2024.

Where is the headquarters of SOCIETE BASQUE DE MATERIELS ET TRAVAUX ?

The headquarters of SOCIETE BASQUE DE MATERIELS ET TRAVAUX is located in CAMBO-LES-BAINS (64250), in the department Pyrenees-Atlantiques.

Where to find the tax return of SOCIETE BASQUE DE MATERIELS ET TRAVAUX ?

The tax return of SOCIETE BASQUE DE MATERIELS ET TRAVAUX 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 SOCIETE BASQUE DE MATERIELS ET TRAVAUX operate?

SOCIETE BASQUE DE MATERIELS ET TRAVAUX 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.