SOCIETE DES MATERIAUX DE BERCHERES LES PIERRES : revenue, balance sheet and financial ratios

SOCIETE DES MATERIAUX DE BERCHERES LES PIERRES is a French company founded 48 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in BERCHERES-LES-PIERRES (28630), this company of category PME shows in 2023 a revenue of 33.2 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 MATERIAUX DE BERCHERES LES PIERRES (SIREN 313282824)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 33 244 551 € 35 625 651 € 29 832 845 € 30 016 238 € 28 974 801 € 26 808 321 € 20 997 566 €
Net income 367 466 € 744 699 € 1 428 529 € 1 283 537 € 2 101 527 € 778 118 € 291 944 €
EBITDA 4 298 483 € 5 647 284 € 5 007 484 € 4 338 079 € 5 650 392 € 3 409 169 € 2 938 568 €
Net margin 1.1% 2.1% 4.8% 4.3% 7.3% 2.9% 1.4%

Revenue and income statement

In 2023, SOCIETE DES MATERIAUX DE BERCHERES LES PIERRES achieves revenue of 33.2 M€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +8.0%. Slight decline of -7% vs 2022. After deducting consumption (8.1 M€), gross margin stands at 25.1 M€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4.3 M€, representing 12.9% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -24%, reducing margin by 2.9 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 367 k€, i.e. 1.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

33 244 551 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

25 103 434 €

EBITDA (2023) ?
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

4 298 483 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

572 750 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

367 466 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.9%

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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 242%. 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 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 8.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

241.993%

Financial autonomy (2023) ?
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

21.285%

Cash flow / Revenue (2023) ?
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

8.269%

Repayment capacity (2023) ?
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

8.833

Asset age ratio (2023) ?
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

52.2%

Solvency indicators evolution
SOCIETE DES MATERIAUX DE BERCHERES LES PIERRES

Sector positioning

Debt ratio
241.99 2023
2021
2022
2023
Q1: 0.01
Med: 15.82
Q3: 61.18
Watch

In 2023, the debt ratio of SOCIETE DES MATERIAUX DE ... (241.99) 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
21.29% 2023
2021
2022
2023
Q1: 19.61%
Med: 42.35%
Q3: 61.0%
Average

In 2023, the financial autonomy of SOCIETE DES MATERIAUX DE ... (21.3%) 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
8.83 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.29 years
Q3: 2.28 years
Watch

In 2023, the repayment capacity of SOCIETE DES MATERIAUX DE ... (8.83) 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 159.70. 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 13.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

159.696

Interest coverage (2023) ?
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

13.463

Liquidity indicators evolution
SOCIETE DES MATERIAUX DE BERCHERES LES PIERRES

Sector positioning

Liquidity ratio
159.7 2023
2021
2022
2023
Q1: 164.0
Med: 249.36
Q3: 402.04
Watch

In 2023, the liquidity ratio of SOCIETE DES MATERIAUX DE ... (159.70) 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
13.46x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.98x
Q3: 7.03x
Excellent

In 2023, the interest coverage of SOCIETE DES MATERIAUX DE ... (13.5x) 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: 76 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 91 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 46 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 122 days of revenue, i.e. 11.3 M€ to permanently finance. Over 2017-2023, WCR increased by +78%, requiring additional financing.

Operating WCR (2023) ?
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

11 265 913 €

Customer credit (2023) ?
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

76 j

Supplier credit (2023) ?
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

91 j

Inventory turnover (2023) ?
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

46 j

WCR in days of revenue (2023) ?
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

122 j

WCR and payment terms evolution
SOCIETE DES MATERIAUX DE BERCHERES LES PIERRES

Positioning of SOCIETE DES MATERIAUX DE BERCHERES LES PIERRES 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 MATERIAUX DE BERCHERES LES PIERRES is estimated at 4 860 221 € (range 1 708 025€ - 25 136 303€). With an EBITDA of 4 298 483€, 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 2023
95 tx
1708k€ 4860k€ 25136k€
4 860 221 € Range: 1 708 025€ - 25 136 303€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 298 483 € × 1.4x
Estimation 6 085 449 €
1 389 994€ - 42 189 651€
Revenue Multiple 30%
33 244 551 € × 0.17x
Estimation 5 774 407 €
3 301 732€ - 12 811 977€
Net Income Multiple 20%
367 466 € × 1.2x
Estimation 425 873 €
112 545€ - 989 423€
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 MATERIAUX DE BERCHERES LES PIERRES 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 MATERIAUX DE BERCHERES LES PIERRES

What is the revenue of SOCIETE DES MATERIAUX DE BERCHERES LES PIERRES ?

The revenue of SOCIETE DES MATERIAUX DE BERCHERES LES PIERRES in 2023 is 33.2 M€.

Is SOCIETE DES MATERIAUX DE BERCHERES LES PIERRES profitable?

Yes, SOCIETE DES MATERIAUX DE BERCHERES LES PIERRES generated a net profit of 367 k€ in 2023.

Where is the headquarters of SOCIETE DES MATERIAUX DE BERCHERES LES PIERRES ?

The headquarters of SOCIETE DES MATERIAUX DE BERCHERES LES PIERRES is located in BERCHERES-LES-PIERRES (28630), in the department Eure-et-Loir.

Where to find the tax return of SOCIETE DES MATERIAUX DE BERCHERES LES PIERRES ?

The tax return of SOCIETE DES MATERIAUX DE BERCHERES LES PIERRES 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 MATERIAUX DE BERCHERES LES PIERRES operate?

SOCIETE DES MATERIAUX DE BERCHERES LES PIERRES 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.