SOCIETE DES GRANULATS DE L'ESTUAIRE : revenue, balance sheet and financial ratios

SOCIETE DES GRANULATS DE L'ESTUAIRE is a French company founded 58 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in MARTOT (27340), this company of category PME shows in 2024 a revenue of 3.9 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 GRANULATS DE L'ESTUAIRE (SIREN 368500773)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 911 902 € 7 742 933 € 6 588 461 € 4 707 176 € 4 585 698 € 3 578 353 € 3 005 575 € 2 711 774 € 3 153 417 €
Net income -1 909 145 € -1 408 016 € -1 810 306 € -969 564 € -388 298 € -335 031 € -758 886 € -182 388 € -250 117 €
EBITDA -3 034 837 € -229 927 € -157 924 € -1 139 084 € 285 187 € -126 866 € -664 076 € -63 555 € 132 213 €
Net margin -48.8% -18.2% -27.5% -20.6% -8.5% -9.4% -25.2% -6.7% -7.9%

Revenue and income statement

In 2024, SOCIETE DES GRANULATS DE L'ESTUAIRE achieves revenue of 3.9 M€. Revenue is growing positively over 9 years (CAGR: +2.7%). Significant drop of -49% vs 2023. After deducting consumption (102 k€), gross margin stands at 3.8 M€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -3.0 M€, representing -77.6% of revenue. Warning negative scissor effect: despite revenue change (-49%), EBITDA varies by -1220%, reducing margin by 74.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.9 M€ (-48.8% 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

3 911 902 €

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

3 809 618 €

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

-3 034 837 €

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

-2 102 912 €

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

-1 909 145 €

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

-77.5%

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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 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 -96%. 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

0.0%

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

-96.093%

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

-79.657%

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

0.0

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

37.6%

Solvency indicators evolution
SOCIETE DES GRANULATS DE L'ESTUAIRE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 15.09
Q3: 59.35
Excellent

In 2024, the debt ratio of SOCIETE DES GRANULATS 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
-96.09% 2024
2022
2023
2024
Q1: 20.88%
Med: 43.34%
Q3: 63.58%
Watch

In 2024, the financial autonomy of SOCIETE DES GRANULATS DE ... (-96.1%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.26 years
Q3: 2.04 years
Excellent

In 2024, the repayment capacity of SOCIETE DES GRANULATS 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 48.83. 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

48.829

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

-2.078

Liquidity indicators evolution
SOCIETE DES GRANULATS DE L'ESTUAIRE

Sector positioning

Liquidity ratio
48.83 2024
2022
2023
2024
Q1: 160.68
Med: 260.82
Q3: 420.56
Watch

In 2024, the liquidity ratio of SOCIETE DES GRANULATS DE ... (48.83) 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
-2.08x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.51x
Q3: 10.02x
Average

In 2024, the interest coverage of SOCIETE DES GRANULATS DE ... (-2.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 189 days. Excellent situation: suppliers finance 132 days of the operating cycle (retail model). Inventory turnover is 92 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-37 days): operations structurally generate cash. Notable WCR improvement over the period (-137%), 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

-405 782 €

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

57 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

189 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

92 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

-37 j

WCR and payment terms evolution
SOCIETE DES GRANULATS DE L'ESTUAIRE

Positioning of SOCIETE DES GRANULATS DE L'ESTUAIRE 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 GRANULATS DE L'ESTUAIRE is estimated at 679 477 € (range 388 516€ - 1 507 591€). 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
388k€ 679k€ 1507k€
679 477 € Range: 388 516€ - 1 507 591€
NAF 5 all-time

Valuation method used

Revenue Multiple
3 911 902 € × 0.17x = 679 477 €
Range: 388 516€ - 1 507 591€

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 GRANULATS DE L'ESTUAIRE 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 GRANULATS DE L'ESTUAIRE

What is the revenue of SOCIETE DES GRANULATS DE L'ESTUAIRE ?

The revenue of SOCIETE DES GRANULATS DE L'ESTUAIRE in 2024 is 3.9 M€.

Is SOCIETE DES GRANULATS DE L'ESTUAIRE profitable?

SOCIETE DES GRANULATS DE L'ESTUAIRE recorded a net loss in 2024.

Where is the headquarters of SOCIETE DES GRANULATS DE L'ESTUAIRE ?

The headquarters of SOCIETE DES GRANULATS DE L'ESTUAIRE is located in MARTOT (27340), in the department Eure.

Where to find the tax return of SOCIETE DES GRANULATS DE L'ESTUAIRE ?

The tax return of SOCIETE DES GRANULATS DE L'ESTUAIRE 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 GRANULATS DE L'ESTUAIRE operate?

SOCIETE DES GRANULATS DE L'ESTUAIRE 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.