SOCIETE DES CARRIERES DE HAUTE MARNE : revenue, balance sheet and financial ratios

SOCIETE DES CARRIERES DE HAUTE MARNE is a French company founded 19 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in ROUVROY-SUR-MARNE (52300), this company of category ETI shows in 2024 a revenue of 1.2 M€. 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 HAUTE MARNE (SIREN 494357320)
Indicator 2024 2023 2017 2016
Revenue 1 172 054 € 825 031 € 401 817 € 310 085 €
Net income -934 671 € -573 052 € -417 906 € -479 441 €
EBITDA -231 270 € -91 997 € -241 121 € -257 107 €
Net margin -79.7% -69.5% -104.0% -154.6%

Revenue and income statement

In 2024, SOCIETE DES CARRIERES DE HAUTE MARNE achieves revenue of 1.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +18.1%. Vs 2023, growth of +42% (825 k€ -> 1.2 M€). After deducting consumption (118 k€), gross margin stands at 1.1 M€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -231 k€, representing -19.7% of revenue. Warning negative scissor effect: despite revenue change (+42%), EBITDA varies by -151%, reducing margin by 8.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -935 k€ (-79.7% 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

1 172 054 €

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

1 054 460 €

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

-231 270 €

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

-434 804 €

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

-934 671 €

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

-19.7%

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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 -158%. 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 -148%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-158.477%

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

-147.813%

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

-77.168%

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

-12.145

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

54.1%

Solvency indicators evolution
SOCIETE DES CARRIERES DE HAUTE MARNE

Sector positioning

Debt ratio
-158.48 2024
2017
2023
2024
Q1: 0.0
Med: 15.09
Q3: 59.35
Excellent

In 2024, the debt ratio of SOCIETE DES CARRIERES DE ... (-158.48) 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
-147.81% 2024
2017
2023
2024
Q1: 20.88%
Med: 43.34%
Q3: 63.58%
Watch

In 2024, the financial autonomy of SOCIETE DES CARRIERES DE ... (-147.8%) 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
-12.14 years 2024
2017
2023
2024
Q1: 0.0 years
Med: 0.26 years
Q3: 2.04 years
Excellent

In 2024, the repayment capacity of SOCIETE DES CARRIERES DE ... (-12.14) 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 414.10. 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

414.1

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

-268.142

Liquidity indicators evolution
SOCIETE DES CARRIERES DE HAUTE MARNE

Sector positioning

Liquidity ratio
414.1 2024
2017
2023
2024
Q1: 160.68
Med: 260.82
Q3: 420.56
Good +24 pts over 3 years

In 2024, the liquidity ratio of SOCIETE DES CARRIERES DE ... (414.10) 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
-268.14x 2024
2017
2023
2024
Q1: 0.0x
Med: 1.51x
Q3: 10.02x
Watch

In 2024, the interest coverage of SOCIETE DES CARRIERES DE ... (-268.1x) 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: 157 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 133 days. The company must finance 24 days of gap between collections and payments. Inventory turnover is 517 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 968 days of revenue, i.e. 3.1 M€ to permanently finance. Over 2016-2024, WCR increased by +197%, 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

3 149 919 €

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

157 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

133 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

517 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

968 j

WCR and payment terms evolution
SOCIETE DES CARRIERES DE HAUTE MARNE

Positioning of SOCIETE DES CARRIERES DE HAUTE MARNE 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 HAUTE MARNE is estimated at 203 579 € (range 116 404€ - 451 692€). 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
116k€ 203k€ 451k€
203 579 € Range: 116 404€ - 451 692€
NAF 5 all-time

Valuation method used

Revenue Multiple
1 172 054 € × 0.17x = 203 580 €
Range: 116 404€ - 451 693€

Only this financial indicator is available for this company.

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 HAUTE MARNE 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 HAUTE MARNE

What is the revenue of SOCIETE DES CARRIERES DE HAUTE MARNE ?

The revenue of SOCIETE DES CARRIERES DE HAUTE MARNE in 2024 is 1.2 M€.

Is SOCIETE DES CARRIERES DE HAUTE MARNE profitable?

SOCIETE DES CARRIERES DE HAUTE MARNE recorded a net loss in 2024.

Where is the headquarters of SOCIETE DES CARRIERES DE HAUTE MARNE ?

The headquarters of SOCIETE DES CARRIERES DE HAUTE MARNE is located in ROUVROY-SUR-MARNE (52300), in the department Haute-Marne.

Where to find the tax return of SOCIETE DES CARRIERES DE HAUTE MARNE ?

The tax return of SOCIETE DES CARRIERES DE HAUTE MARNE 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 HAUTE MARNE operate?

SOCIETE DES CARRIERES DE HAUTE MARNE 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.