SOCIETE DES CARRIERES DE DISSAY SOUS COURCILLON : revenue, balance sheet and financial ratios

SOCIETE DES CARRIERES DE DISSAY SOUS COURCILLON is a French company founded 32 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in DISSAY SOUS COURCILLON (72500), this company of category ETI shows in 2022 a revenue of 25 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - SOCIETE DES CARRIERES DE DISSAY SOUS COURCILLON (SIREN 391545845)
Indicator 2022 2021 2020 2019
Revenue 24 772 € 20 013 € 7 698 € 7 607 €
Net income -14 555 € -2 507 € -7 159 € -15 306 €
EBITDA 12 138 € 12 747 € -166 € -14 498 €
Net margin -58.8% -12.5% -93.0% -201.2%

Revenue and income statement

In 2022, SOCIETE DES CARRIERES DE DISSAY SOUS COURCILLON achieves revenue of 25 k€. Over the period 2019-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +48.2%. Vs 2021, growth of +24% (20 k€ -> 25 k€). After deducting consumption (6 k€), gross margin stands at 19 k€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 49.0% of revenue. Warning negative scissor effect: despite revenue change (+24%), EBITDA varies by -5%, reducing margin by 14.7 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -15 k€ (-58.8% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

24 772 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

18 782 €

EBITDA (2022) ?
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

12 138 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-25 864 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-14 555 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

49.0%

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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 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Cash flow represents 49.5% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2022) ?
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

39.31%

Cash flow / Revenue (2022) ?
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

49.508%

Repayment capacity (2022) ?
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

0.0

Asset age ratio (2022) ?
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

24.9%

Solvency indicators evolution
SOCIETE DES CARRIERES DE DISSAY SOUS COURCILLON

Sector positioning

Debt ratio
0.0 2022
2020
2021
2022
Q1: 0.01
Med: 14.91
Q3: 62.42
Excellent

In 2022, the debt ratio of SOCIETE DES CARRIERES DE ... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
39.31% 2022
2020
2021
2022
Q1: 21.35%
Med: 43.24%
Q3: 62.29%
Average

In 2022, the financial autonomy of SOCIETE DES CARRIERES DE ... (39.3%) 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
0.0 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.44 years
Q3: 2.42 years
Excellent

In 2022, the repayment capacity of SOCIETE DES CARRIERES DE ... (0.00) 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 277.73. 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 3.1x. Financial charges are adequately covered by operations.

Liquidity ratio (2022) ?
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

277.732

Interest coverage (2022) ?
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

3.073

Liquidity indicators evolution
SOCIETE DES CARRIERES DE DISSAY SOUS COURCILLON

Sector positioning

Liquidity ratio
277.73 2022
2020
2021
2022
Q1: 173.35
Med: 262.03
Q3: 420.78
Good

In 2022, the liquidity ratio of SOCIETE DES CARRIERES DE ... (277.73) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
3.07x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.5x
Q3: 3.52x
Good +48 pts over 3 years

In 2022, the interest coverage of SOCIETE DES CARRIERES DE ... (3.1x) 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: 346 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12994 days. Excellent situation: suppliers finance 12648 days of the operating cycle (retail model). Inventory turnover is 6991 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 12889 days of revenue, i.e. 887 k€ to permanently finance.

Operating WCR (2022) ?
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

886 887 €

Customer credit (2022) ?
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

346 j

Supplier credit (2022) ?
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

12994 j

Inventory turnover (2022) ?
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

6991 j

WCR in days of revenue (2022) ?
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

12889 j

WCR and payment terms evolution
SOCIETE DES CARRIERES DE DISSAY SOUS COURCILLON

Positioning of SOCIETE DES CARRIERES DE DISSAY SOUS COURCILLON 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 DE DISSAY SOUS COURCILLON is estimated at 12 353 € (range 3 375€ - 78 039€). With an EBITDA of 12 138€, 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 2022
95 tx
3k€ 12k€ 78k€
12 353 € Range: 3 375€ - 78 039€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
12 138 € × 1.4x
Estimation 17 184 €
3 925€ - 119 135€
Revenue Multiple 30%
24 772 € × 0.17x
Estimation 4 303 €
2 460€ - 9 547€
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 DE DISSAY SOUS COURCILLON 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 DE DISSAY SOUS COURCILLON

What is the revenue of SOCIETE DES CARRIERES DE DISSAY SOUS COURCILLON ?

The revenue of SOCIETE DES CARRIERES DE DISSAY SOUS COURCILLON in 2022 is 25 k€.

Is SOCIETE DES CARRIERES DE DISSAY SOUS COURCILLON profitable?

SOCIETE DES CARRIERES DE DISSAY SOUS COURCILLON recorded a net loss in 2022.

Where is the headquarters of SOCIETE DES CARRIERES DE DISSAY SOUS COURCILLON ?

The headquarters of SOCIETE DES CARRIERES DE DISSAY SOUS COURCILLON is located in DISSAY SOUS COURCILLON (72500), in the department Sarthe.

Where to find the tax return of SOCIETE DES CARRIERES DE DISSAY SOUS COURCILLON ?

The tax return of SOCIETE DES CARRIERES DE DISSAY SOUS COURCILLON 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 DE DISSAY SOUS COURCILLON operate?

SOCIETE DES CARRIERES DE DISSAY SOUS COURCILLON 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.