SOCIETE REUNIONNAISE CONCASSAGE : revenue, balance sheet and financial ratios

SOCIETE REUNIONNAISE CONCASSAGE 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 SAINT-PIERRE (97410), this company of category ETI shows in 2025 a revenue of 10.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SOCIETE REUNIONNAISE CONCASSAGE (SIREN 310879887)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 10 796 455 € 5 807 125 € 12 875 969 € 11 184 332 € 11 289 303 € 10 415 838 € 9 845 170 € 8 174 205 € 6 458 731 €
Net income 1 893 918 € 1 252 083 € 4 274 909 € 2 963 243 € 2 846 482 € 2 128 831 € 1 941 266 € 1 412 829 € 1 310 591 €
EBITDA 2 840 864 € 1 884 236 € 5 076 575 € 4 316 206 € 4 302 213 € 3 538 455 € 2 793 923 € 1 957 515 € 2 290 783 €
Net margin 17.5% 21.6% 33.2% 26.5% 25.2% 20.4% 19.7% 17.3% 20.3%

Revenue and income statement

In 2025, SOCIETE REUNIONNAISE CONCASSAGE achieves revenue of 10.8 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +5.9%. Vs 2024, growth of +86% (5.8 M€ -> 10.8 M€). After deducting consumption (2.1 M€), gross margin stands at 8.7 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 2.8 M€, representing 26.3% of revenue. Warning negative scissor effect: despite revenue change (+86%), EBITDA varies by +51%, reducing margin by 6.1 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 1.9 M€, i.e. 17.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

10 796 455 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

8 712 963 €

EBITDA (2025) ?
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

2 840 864 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 080 828 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 893 918 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

26.3%

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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 84%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 24.0% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.006%

Financial autonomy (2025) ?
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

84.078%

Cash flow / Revenue (2025) ?
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

23.969%

Repayment capacity (2025) ?
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 (2025) ?
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

46.1%

Solvency indicators evolution
SOCIETE REUNIONNAISE CONCASSAGE

Sector positioning

Debt ratio
0.01 2025
2023
2024
2025
Q1: 10.9
Med: 40.92
Q3: 77.07
Excellent -20 pts over 3 years

In 2025, the debt ratio of SOCIETE REUNIONNAISE CONC... (0.01) 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
84.08% 2025
2023
2024
2025
Q1: 33.41%
Med: 52.63%
Q3: 66.01%
Excellent +16 pts over 3 years

In 2025, the financial autonomy of SOCIETE REUNIONNAISE CONC... (84.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2025
2023
2024
2025
Q1: 0.54 years
Med: 1.99 years
Q3: 3.33 years
Excellent -26 pts over 3 years

In 2025, the repayment capacity of SOCIETE REUNIONNAISE CONC... (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 365.08. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2025) ?
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

365.076

Interest coverage (2025) ?
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

0.229

Liquidity indicators evolution
SOCIETE REUNIONNAISE CONCASSAGE

Sector positioning

Liquidity ratio
365.08 2025
2023
2024
2025
Q1: 203.66
Med: 335.39
Q3: 505.61
Good +27 pts over 3 years

In 2025, the liquidity ratio of SOCIETE REUNIONNAISE CONC... (365.08) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.23x 2025
2023
2024
2025
Q1: 0.18x
Med: 5.57x
Q3: 9.84x
Average -12 pts over 3 years

In 2025, the interest coverage of SOCIETE REUNIONNAISE CONC... (0.2x) 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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 81 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Inventory turnover is 57 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 205 days of revenue, i.e. 6.2 M€ to permanently finance. Over 2016-2025, WCR increased by +168%, requiring additional financing.

Operating WCR (2025) ?
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

6 160 781 €

Customer credit (2025) ?
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

47 j

Supplier credit (2025) ?
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

81 j

Inventory turnover (2025) ?
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

57 j

WCR in days of revenue (2025) ?
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

205 j

WCR and payment terms evolution
SOCIETE REUNIONNAISE CONCASSAGE

Positioning of SOCIETE REUNIONNAISE CONCASSAGE 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 REUNIONNAISE CONCASSAGE is estimated at 3 012 509 € (range 897 013€ - 16 209 689€). With an EBITDA of 2 840 864€, 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 2025
95 tx
897k€ 3012k€ 16209k€
3 012 509 € Range: 897 013€ - 16 209 689€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 840 864 € × 1.4x
Estimation 4 021 869 €
918 646€ - 27 883 107€
Revenue Multiple 30%
10 796 455 € × 0.17x
Estimation 1 875 289 €
1 072 266€ - 4 160 800€
Net Income Multiple 20%
1 893 918 € × 1.2x
Estimation 2 194 945 €
580 054€ - 5 099 479€
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 REUNIONNAISE CONCASSAGE 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 REUNIONNAISE CONCASSAGE

What is the revenue of SOCIETE REUNIONNAISE CONCASSAGE ?

The revenue of SOCIETE REUNIONNAISE CONCASSAGE in 2025 is 10.8 M€.

Is SOCIETE REUNIONNAISE CONCASSAGE profitable?

Yes, SOCIETE REUNIONNAISE CONCASSAGE generated a net profit of 1.9 M€ in 2025.

Where is the headquarters of SOCIETE REUNIONNAISE CONCASSAGE ?

The headquarters of SOCIETE REUNIONNAISE CONCASSAGE is located in SAINT-PIERRE (97410), in the department La Reunion.

Where to find the tax return of SOCIETE REUNIONNAISE CONCASSAGE ?

The tax return of SOCIETE REUNIONNAISE CONCASSAGE 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 REUNIONNAISE CONCASSAGE operate?

SOCIETE REUNIONNAISE CONCASSAGE 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.