SOCIETE DES GRAVIERES DE LAUTERBOURG : revenue, balance sheet and financial ratios

In 2024, SOCIETE DES GRAVIERES DE LAUTERBOURG achieves revenue of 4.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.8%. Vs 2023, growth of +83% (2.4 M€ -> 4.3 M€). After deducting consumption (1.6 M€), gross margin stands at 2.8 M€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 653 k€, representing 15.0% of revenue. Warning negative scissor effect: despite revenue change (+83%), EBITDA varies by +21%, reducing margin by 7.7 pts. This reflects costs rising faster than 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 257 k€, i.e. 5.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 27%. 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 33%. 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 8.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 274.55. 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 13.0x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 39 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Inventory turnover is 77 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 107 days of revenue, i.e. 1.3 M€ to permanently finance. Over 2016-2024, WCR increased by +101%, requiring additional financing.

Based on 95 transactions of similar company sales (all years), the value of SOCIETE DES GRAVIERES DE LAUTERBOURG is estimated at 748 020 € (range 250 696€ - 3 844 541€). With an EBITDA of 652 886€, 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.