SOCIETE D'EXPLOITATION DE MATERIAUX DE CARRIERES, OU PAR ABREVIATION SEMC : revenue, balance sheet and financial ratios

SOCIETE D'EXPLOITATION DE MATERIAUX DE CARRIERES, OU PAR ABREVIATION SEMC is a French company founded 33 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in VOUTRE (53600), this company of category PME shows in 2024 a revenue of 1.3 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 D'EXPLOITATION DE MATERIAUX DE CARRIERES, OU PAR ABREVIATION SEMC (SIREN 389770660)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 270 089 € 63 756 € 209 906 € 393 009 € 366 489 € 550 584 € 515 930 € 525 145 € 279 822 €
Net income 14 819 € -172 648 € 127 659 € 276 726 € 251 728 € 387 097 € 365 783 € 349 481 € 182 981 €
EBITDA 404 125 € -42 447 € 167 611 € 367 737 € 345 520 € 529 741 € 494 827 € 503 617 € 258 048 €
Net margin 1.2% -270.8% 60.8% 70.4% 68.7% 70.3% 70.9% 66.5% 65.4%

Revenue and income statement

In 2024, SOCIETE D'EXPLOITATION DE MATERIAUX DE CARRIERES, OU PAR ABREVIATION SEMC achieves revenue of 1.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +20.8%. Vs 2023, growth of +1892% (64 k€ -> 1.3 M€). After deducting consumption (0 €), gross margin stands at 1.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 404 k€, representing 31.8% of revenue. Positive scissor effect: EBITDA margin improves by +98.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 15 k€, i.e. 1.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 270 089 €

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

1 270 089 €

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

404 125 €

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

54 862 €

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

14 819 €

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

31.8%

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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 980%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 24.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

979.725%

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

5.118%

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

24.934%

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

3.16

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

94.1%

Solvency indicators evolution
SOCIETE D'EXPLOITATION DE MATERIAUX DE CARRIERES, OU PAR ABREVIATION SEMC

Sector positioning

Debt ratio
979.73 2024
2022
2023
2024
Q1: 0.0
Med: 15.09
Q3: 59.35
Average

In 2024, the debt ratio of SOCIETE D'EXPLOITATION DE... (979.73) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
5.12% 2024
2022
2023
2024
Q1: 20.88%
Med: 43.34%
Q3: 63.58%
Watch -37 pts over 3 years

In 2024, the financial autonomy of SOCIETE D'EXPLOITATION DE... (5.1%) 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
3.16 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.26 years
Q3: 2.04 years
Watch +10 pts over 3 years

In 2024, the repayment capacity of SOCIETE D'EXPLOITATION DE... (3.16) 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 162.56. 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 10.6x. 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

162.556

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

10.569

Liquidity indicators evolution
SOCIETE D'EXPLOITATION DE MATERIAUX DE CARRIERES, OU PAR ABREVIATION SEMC

Sector positioning

Liquidity ratio
162.56 2024
2022
2023
2024
Q1: 160.68
Med: 260.82
Q3: 420.56
Average -50 pts over 3 years

In 2024, the liquidity ratio of SOCIETE D'EXPLOITATION DE... (162.56) 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
10.57x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.51x
Q3: 10.02x
Excellent +14 pts over 3 years

In 2024, the interest coverage of SOCIETE D'EXPLOITATION DE... (10.6x) 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: 91 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 120 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 62 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 187 days of revenue, i.e. 660 k€ to permanently finance. Over 2016-2024, WCR increased by +53%, 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

659 633 €

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

91 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

62 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

187 j

WCR and payment terms evolution
SOCIETE D'EXPLOITATION DE MATERIAUX DE CARRIERES, OU PAR ABREVIATION SEMC

Positioning of SOCIETE D'EXPLOITATION DE MATERIAUX DE CARRIERES, OU PAR ABREVIATION SEMC 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 D'EXPLOITATION DE MATERIAUX DE CARRIERES, OU PAR ABREVIATION SEMC is estimated at 355 681 € (range 104 090€ - 2 138 067€). With an EBITDA of 404 125€, 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 2024
95 tx
104k€ 355k€ 2138k€
355 681 € Range: 104 090€ - 2 138 067€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
404 125 € × 1.4x
Estimation 572 128 €
130 681€ - 3 966 491€
Revenue Multiple 30%
1 270 089 € × 0.17x
Estimation 220 608 €
126 141€ - 489 474€
Net Income Multiple 20%
14 819 € × 1.2x
Estimation 17 174 €
4 539€ - 39 901€
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 D'EXPLOITATION DE MATERIAUX DE CARRIERES, OU PAR ABREVIATION SEMC 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 D'EXPLOITATION DE MATERIAUX DE CARRIERES, OU PAR ABREVIATION SEMC

What is the revenue of SOCIETE D'EXPLOITATION DE MATERIAUX DE CARRIERES, OU PAR ABREVIATION SEMC ?

The revenue of SOCIETE D'EXPLOITATION DE MATERIAUX DE CARRIERES, OU PAR ABREVIATION SEMC in 2024 is 1.3 M€.

Is SOCIETE D'EXPLOITATION DE MATERIAUX DE CARRIERES, OU PAR ABREVIATION SEMC profitable?

Yes, SOCIETE D'EXPLOITATION DE MATERIAUX DE CARRIERES, OU PAR ABREVIATION SEMC generated a net profit of 15 k€ in 2024.

Where is the headquarters of SOCIETE D'EXPLOITATION DE MATERIAUX DE CARRIERES, OU PAR ABREVIATION SEMC ?

The headquarters of SOCIETE D'EXPLOITATION DE MATERIAUX DE CARRIERES, OU PAR ABREVIATION SEMC is located in VOUTRE (53600), in the department Mayenne.

Where to find the tax return of SOCIETE D'EXPLOITATION DE MATERIAUX DE CARRIERES, OU PAR ABREVIATION SEMC ?

The tax return of SOCIETE D'EXPLOITATION DE MATERIAUX DE CARRIERES, OU PAR ABREVIATION SEMC 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 D'EXPLOITATION DE MATERIAUX DE CARRIERES, OU PAR ABREVIATION SEMC operate?

SOCIETE D'EXPLOITATION DE MATERIAUX DE CARRIERES, OU PAR ABREVIATION SEMC 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.