SOCIETE DES CARRIERES DE LUGET-VILHONNEUR : revenue, balance sheet and financial ratios

SOCIETE DES CARRIERES DE LUGET-VILHONNEUR is a French company founded 35 years ago, specialized in the sector Extraction de pierres ornementales et de construction, de calcaire industriel, de gypse, de craie et d'ardoise. Based in PRANZAC (16110), this company of category PME shows in 2024 a revenue of 7.4 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 DE LUGET-VILHONNEUR (SIREN 380979310)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 7 351 416 € 7 267 658 € 5 711 935 € 5 391 358 € 4 688 999 € 4 779 451 € 4 171 631 € 3 913 675 € 3 163 123 €
Net income 0 € 0 € 96 528 € 98 821 € 52 768 € 47 974 € 960 € 9 826 € 11 846 €
EBITDA 574 896 € 650 757 € 44 842 € 426 112 € 203 865 € 318 568 € -201 689 € -15 829 € -561 526 €
Net margin 0.0% 0.0% 1.7% 1.8% 1.1% 1.0% 0.0% 0.3% 0.4%

Revenue and income statement

In 2024, SOCIETE DES CARRIERES DE LUGET-VILHONNEUR achieves revenue of 7.4 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.1%. Vs 2023: +1%. After deducting consumption (1.4 M€), gross margin stands at 5.9 M€, i.e. a rate of 81%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 575 k€, representing 7.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at 0 € (0.0% 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

7 351 416 €

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

5 919 625 €

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

574 896 €

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

49 445 €

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

7.8%

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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 760%. 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 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 7.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

760.118%

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

7.155%

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

7.035%

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

7.348

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

43.9%

Solvency indicators evolution
SOCIETE DES CARRIERES DE LUGET-VILHONNEUR

Sector positioning

Debt ratio
760.12 2024
2022
2023
2024
Q1: 0.0
Med: 19.08
Q3: 77.84
Watch

In 2024, the debt ratio of SOCIETE DES CARRIERES DE ... (760.12) 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
7.16% 2024
2022
2023
2024
Q1: 8.05%
Med: 36.36%
Q3: 63.31%
Watch

In 2024, the financial autonomy of SOCIETE DES CARRIERES DE ... (7.2%) 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
7.35 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.0 years
Q3: 2.54 years
Watch +56 pts over 3 years

In 2024, the repayment capacity of SOCIETE DES CARRIERES DE ... (7.35) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 137.18. 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 11.8x. Operating income very largely covers interest expenses: high safety margin.

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

137.182

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

11.752

Liquidity indicators evolution
SOCIETE DES CARRIERES DE LUGET-VILHONNEUR

Sector positioning

Liquidity ratio
137.18 2024
2022
2023
2024
Q1: 106.34
Med: 234.25
Q3: 484.99
Average

In 2024, the liquidity ratio of SOCIETE DES CARRIERES DE ... (137.18) 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
11.75x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.04x
Q3: 10.47x
Excellent

In 2024, the interest coverage of SOCIETE DES CARRIERES DE ... (11.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 38 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 120 days. Excellent situation: suppliers finance 82 days of the operating cycle (retail model). Inventory turnover is 109 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 136 days of revenue, i.e. 2.8 M€ to permanently finance. Over 2016-2024, WCR increased by +165%, 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

2 780 011 €

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

38 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

120 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

109 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

136 j

WCR and payment terms evolution
SOCIETE DES CARRIERES DE LUGET-VILHONNEUR

Positioning of SOCIETE DES CARRIERES DE LUGET-VILHONNEUR in its sector

Comparison with sector Extraction de pierres ornementales et de construction, de calcaire industriel, de gypse, de craie et d'ardoise

Valuation estimate

Based on 110 transactions of similar company sales (all years), the value of SOCIETE DES CARRIERES DE LUGET-VILHONNEUR is estimated at 1 022 348 € (range 397 849€ - 4 520 409€). With an EBITDA of 574 896€, the sector multiple of 1.5x 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.

Estimated enterprise value 2024
110 transactions
397k€ 1022k€ 4520k€
1 022 348 € Range: 397 849€ - 4 520 409€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
574 896 € × 1.5x
Estimation 869 615 €
193 657€ - 5 364 154€
Revenue Multiple 30%
7 351 416 € × 0.17x
Estimation 1 276 903 €
738 171€ - 3 114 168€
How is this estimate calculated?

This estimate is based on the analysis of 110 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 (Extraction de pierres ornementales et de construction, de calcaire industriel, de gypse, de craie et d'ardoise)

Compare SOCIETE DES CARRIERES DE LUGET-VILHONNEUR with other companies in the same sector:

Voir toutes les statistiques du secteur Extraction de pierres ornementales et de construction, de calcaire industriel, de gypse, de craie et d'ardoise

Frequently asked questions about SOCIETE DES CARRIERES DE LUGET-VILHONNEUR

What is the revenue of SOCIETE DES CARRIERES DE LUGET-VILHONNEUR ?

The revenue of SOCIETE DES CARRIERES DE LUGET-VILHONNEUR in 2024 is 7.4 M€.

Is SOCIETE DES CARRIERES DE LUGET-VILHONNEUR profitable?

Yes, SOCIETE DES CARRIERES DE LUGET-VILHONNEUR generated a net profit of 97 k€ in 2022.

Where is the headquarters of SOCIETE DES CARRIERES DE LUGET-VILHONNEUR ?

The headquarters of SOCIETE DES CARRIERES DE LUGET-VILHONNEUR is located in PRANZAC (16110), in the department Charente.

Where to find the tax return of SOCIETE DES CARRIERES DE LUGET-VILHONNEUR ?

The tax return of SOCIETE DES CARRIERES DE LUGET-VILHONNEUR 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 LUGET-VILHONNEUR operate?

SOCIETE DES CARRIERES DE LUGET-VILHONNEUR operates in the sector Extraction de pierres ornementales et de construction, de calcaire industriel, de gypse, de craie et d'ardoise (NAF code 08.11Z). See the 'Sector positioning' section above to compare the company with its competitors.