SOCIETE DES CARRIERES BRETONNES : revenue, balance sheet and financial ratios

SOCIETE DES CARRIERES BRETONNES is a French company founded 56 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in INZINZAC LOCHRIST (56650), this company of category GE shows in 2024 a revenue of 24.1 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 DES CARRIERES BRETONNES (SIREN 377080320)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 24 112 196 € 22 100 753 € 20 133 664 € 19 214 672 € 17 167 887 € 17 722 081 € 16 210 661 € 14 415 954 € 14 934 546 €
Net income 2 478 927 € 2 347 349 € 2 686 828 € 2 399 687 € 1 942 454 € 1 591 737 € 1 348 487 € 1 074 924 € 1 015 413 €
EBITDA 6 365 286 € 5 522 422 € 6 190 480 € 6 146 901 € 4 785 702 € 4 837 812 € 3 893 415 € 3 481 866 € 3 061 448 €
Net margin 10.3% 10.6% 13.3% 12.5% 11.3% 9.0% 8.3% 7.5% 6.8%

Revenue and income statement

In 2024, SOCIETE DES CARRIERES BRETONNES achieves revenue of 24.1 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.2%. Vs 2023: +9%. After deducting consumption (2.9 M€), gross margin stands at 21.2 M€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6.4 M€, representing 26.4% of 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 2.5 M€, i.e. 10.3% 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

24 112 196 €

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

21 245 404 €

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

6 365 286 €

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

3 388 905 €

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

2 478 927 €

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

26.4%

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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 43%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 20.6% 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

42.58%

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

37.578%

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

20.587%

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

0.948

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

34.4%

Solvency indicators evolution
SOCIETE DES CARRIERES BRETONNES

Sector positioning

Debt ratio
42.58 2024
2022
2023
2024
Q1: 0.0
Med: 15.2
Q3: 59.48
Average +39 pts over 3 years

In 2024, the debt ratio of SOCIETE DES CARRIERES BRE... (42.58) 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
37.58% 2024
2022
2023
2024
Q1: 20.88%
Med: 43.36%
Q3: 63.48%
Average -25 pts over 3 years

In 2024, the financial autonomy of SOCIETE DES CARRIERES BRE... (37.6%) 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
0.95 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.27 years
Q3: 2.05 years
Average +33 pts over 3 years

In 2024, the repayment capacity of SOCIETE DES CARRIERES BRE... (0.95) 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 85.65. 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 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

85.65

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

1.867

Liquidity indicators evolution
SOCIETE DES CARRIERES BRETONNES

Sector positioning

Liquidity ratio
85.65 2024
2022
2023
2024
Q1: 161.05
Med: 260.85
Q3: 420.01
Watch -16 pts over 3 years

In 2024, the liquidity ratio of SOCIETE DES CARRIERES BRE... (85.65) 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
1.87x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.54x
Q3: 10.04x
Good +25 pts over 3 years

In 2024, the interest coverage of SOCIETE DES CARRIERES BRE... (1.9x) 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: 55 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 87 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). Inventory turnover is 70 days (= Average inventory / Cost of goods x 360). WCR is negative (-15 days): operations structurally generate cash. Notable WCR improvement over the period (-144%), freeing up cash.

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

-1 015 847 €

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

55 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

87 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

70 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

-15 j

WCR and payment terms evolution
SOCIETE DES CARRIERES BRETONNES

Positioning of SOCIETE DES CARRIERES BRETONNES 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 SOCIETE DES CARRIERES BRETONNES is estimated at 6 336 768 € (range 1 899 433€ - 35 360 350€). With an EBITDA of 6 365 286€, 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 2024
95 tx
1899k€ 6336k€ 35360k€
6 336 768 € Range: 1 899 433€ - 35 360 350€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
6 365 286 € × 1.4x
Estimation 9 011 464 €
2 058 333€ - 62 475 342€
Revenue Multiple 30%
24 112 196 € × 0.17x
Estimation 4 188 164 €
2 394 739€ - 9 292 498€
Net Income Multiple 20%
2 478 927 € × 1.2x
Estimation 2 872 938 €
759 226€ - 6 674 649€
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 SOCIETE DES CARRIERES BRETONNES 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 SOCIETE DES CARRIERES BRETONNES

What is the revenue of SOCIETE DES CARRIERES BRETONNES ?

The revenue of SOCIETE DES CARRIERES BRETONNES in 2024 is 24.1 M€.

Is SOCIETE DES CARRIERES BRETONNES profitable?

Yes, SOCIETE DES CARRIERES BRETONNES generated a net profit of 2.5 M€ in 2024.

Where is the headquarters of SOCIETE DES CARRIERES BRETONNES ?

The headquarters of SOCIETE DES CARRIERES BRETONNES is located in INZINZAC LOCHRIST (56650), in the department Morbihan.

Where to find the tax return of SOCIETE DES CARRIERES BRETONNES ?

The tax return of SOCIETE DES CARRIERES BRETONNES 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 DES CARRIERES BRETONNES operate?

SOCIETE DES CARRIERES BRETONNES 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.