SOCIETE DE GRANULES D'ARLANC : revenue, balance sheet and financial ratios

SOCIETE DE GRANULES D'ARLANC is a French company founded 18 years ago, specialized in the sector Commerces de détail de charbons et combustibles. Based in ARLANC (63220), this company of category PME shows in 2024 a revenue of 7.3 M€. 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 - SOCIETE DE GRANULES D'ARLANC (SIREN 500245923)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 7 293 767 € 9 433 966 € 8 319 416 € 6 692 642 € 4 716 919 € 5 712 099 € 5 191 140 € 4 487 914 € 3 119 560 €
Net income -535 497 € 89 073 € 387 219 € -184 796 € 147 491 € 324 872 € 123 050 € -64 748 € -173 733 €
EBITDA -128 829 € 498 486 € 726 276 € 116 918 € 435 163 € 624 778 € 158 026 € 138 632 € 62 030 €
Net margin -7.3% 0.9% 4.7% -2.8% 3.1% 5.7% 2.4% -1.4% -5.6%

Revenue and income statement

In 2024, SOCIETE DE GRANULES D'ARLANC achieves revenue of 7.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.2%. Significant drop of -23% vs 2023. After deducting consumption (3.5 M€), gross margin stands at 3.8 M€, i.e. a rate of 52%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -129 k€, representing -1.8% of revenue. Warning negative scissor effect: despite revenue change (-23%), EBITDA varies by -126%, reducing margin by 7.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -535 k€ (-7.3% 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

7 293 767 €

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

3 762 820 €

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

-128 829 €

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

-456 700 €

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

-535 497 €

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

-1.8%

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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 198%. 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 24%. 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

197.659%

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

24.298%

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

-3.043%

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

-7.208

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

25.9%

Solvency indicators evolution
SOCIETE DE GRANULES D'ARLANC

Sector positioning

Debt ratio
197.66 2024
2022
2023
2024
Q1: 6.16
Med: 21.72
Q3: 62.74
Watch

In 2024, the debt ratio of SOCIETE DE GRANULES D'ARLANC (197.66) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
24.3% 2024
2022
2023
2024
Q1: 28.41%
Med: 45.6%
Q3: 59.58%
Watch

In 2024, the financial autonomy of SOCIETE DE GRANULES D'ARLANC (24.3%) 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
-7.21 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.55 years
Q3: 2.01 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of SOCIETE DE GRANULES D'ARLANC (-7.21) 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 147.96. 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

147.96

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

-59.015

Liquidity indicators evolution
SOCIETE DE GRANULES D'ARLANC

Sector positioning

Liquidity ratio
147.96 2024
2022
2023
2024
Q1: 148.68
Med: 206.0
Q3: 307.91
Watch -15 pts over 3 years

In 2024, the liquidity ratio of SOCIETE DE GRANULES D'ARLANC (147.96) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-59.02x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.6x
Q3: 8.57x
Watch -51 pts over 3 years

In 2024, the interest coverage of SOCIETE DE GRANULES D'ARLANC (-59.0x) 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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. Excellent situation: suppliers finance 62 days of the operating cycle (retail model). Inventory turnover is 85 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 116 days of revenue, i.e. 2.3 M€ to permanently finance. Over 2016-2024, WCR increased by +61%, 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

2 344 946 €

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

6 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

68 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

85 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

116 j

WCR and payment terms evolution
SOCIETE DE GRANULES D'ARLANC

Positioning of SOCIETE DE GRANULES D'ARLANC in its sector

Comparison with sector Commerces de détail de charbons et combustibles

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of SOCIETE DE GRANULES D'ARLANC is estimated at 3 861 655 € (range 2 190 567€ - 5 742 155€). The price/revenue ratio is 0.53x (in line with sector norms). 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.

Estimated enterprise value 2024
117 transactions
2190k€ 3861k€ 5742k€
3 861 655 € Range: 2 190 567€ - 5 742 155€
NAF 5 année 2024

Valuation method used

Revenue Multiple
7 293 767 € × 0.53x = 3 861 656 €
Range: 2 190 568€ - 5 742 156€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Commerces de détail de charbons et combustibles)

Compare SOCIETE DE GRANULES D'ARLANC with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail de charbons et combustibles

Frequently asked questions about SOCIETE DE GRANULES D'ARLANC

What is the revenue of SOCIETE DE GRANULES D'ARLANC ?

The revenue of SOCIETE DE GRANULES D'ARLANC in 2024 is 7.3 M€.

Is SOCIETE DE GRANULES D'ARLANC profitable?

SOCIETE DE GRANULES D'ARLANC recorded a net loss in 2024.

Where is the headquarters of SOCIETE DE GRANULES D'ARLANC ?

The headquarters of SOCIETE DE GRANULES D'ARLANC is located in ARLANC (63220), in the department Puy-de-Dome.

Where to find the tax return of SOCIETE DE GRANULES D'ARLANC ?

The tax return of SOCIETE DE GRANULES D'ARLANC 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 DE GRANULES D'ARLANC operate?

SOCIETE DE GRANULES D'ARLANC operates in the sector Commerces de détail de charbons et combustibles (NAF code 47.78B). See the 'Sector positioning' section above to compare the company with its competitors.