SOCIETE TERRASSEMENT EXTRACTION : revenue, balance sheet and financial ratios

SOCIETE TERRASSEMENT EXTRACTION is a French company founded 35 years ago, specialized in the sector Travaux de terrassement spécialisés ou de grande masse. Based in LA BATIE-ROLLAND (26160), this company of category ETI shows in 2020 a revenue of 3.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - SOCIETE TERRASSEMENT EXTRACTION (SIREN 380110056)
Indicator 2020 2019 2018 2017 2016
Revenue 3 446 151 € 3 975 658 € N/C N/C 4 223 980 €
Net income 279 474 € 393 585 € 460 866 € 506 924 € 374 464 €
EBITDA 360 939 € 425 806 € N/C N/C 701 767 €
Net margin 8.1% 9.9% N/C N/C 8.9%

Revenue and income statement

In 2020, SOCIETE TERRASSEMENT EXTRACTION achieves revenue of 3.4 M€. Activity remains stable over the period (CAGR: -5.0%). Significant drop of -13% vs 2019. After deducting consumption (55 k€), gross margin stands at 3.4 M€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 361 k€, representing 10.5% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 279 k€, i.e. 8.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 446 151 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 391 587 €

EBITDA (2020) ?
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

360 939 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

352 835 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

279 474 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

10.5%

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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 5%. 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 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

5.006%

Financial autonomy (2020) ?
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

66.191%

Cash flow / Revenue (2020) ?
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

8.661%

Repayment capacity (2020) ?
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

0.202

Asset age ratio (2020) ?
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

4.9%

Solvency indicators evolution
SOCIETE TERRASSEMENT EXTRACTION

Sector positioning

Debt ratio
5.01 2020
2018
2019
2020
Q1: 8.75
Med: 47.26
Q3: 116.77
Excellent -9 pts over 3 years

In 2020, the debt ratio of SOCIETE TERRASSEMENT EXTR... (5.01) 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
66.19% 2020
2018
2019
2020
Q1: 16.5%
Med: 36.45%
Q3: 54.3%
Excellent +10 pts over 3 years

In 2020, the financial autonomy of SOCIETE TERRASSEMENT EXTR... (66.2%) 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
0.2 years 2020
2019
2020
Q1: 0.0 years
Med: 0.77 years
Q3: 3.48 years
Good -9 pts over 2 years

In 2020, the repayment capacity of SOCIETE TERRASSEMENT EXTR... (0.20) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 261.06. 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 7.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2020) ?
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

261.061

Interest coverage (2020) ?
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

7.23

Liquidity indicators evolution
SOCIETE TERRASSEMENT EXTRACTION

Sector positioning

Liquidity ratio
261.06 2020
2018
2019
2020
Q1: 142.96
Med: 208.79
Q3: 304.29
Good +9 pts over 3 years

In 2020, the liquidity ratio of SOCIETE TERRASSEMENT EXTR... (261.06) 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
7.23x 2020
2019
2020
Q1: 0.0x
Med: 0.49x
Q3: 2.85x
Excellent +10 pts over 2 years

In 2020, the interest coverage of SOCIETE TERRASSEMENT EXTR... (7.2x) 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: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. The company must finance 16 days of gap between collections and payments. Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 52 days of revenue, i.e. 502 k€ to permanently finance. Over 2016-2020, WCR increased by +35%, requiring additional financing.

Operating WCR (2020) ?
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

502 311 €

Customer credit (2020) ?
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

54 j

Supplier credit (2020) ?
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

38 j

Inventory turnover (2020) ?
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

12 j

WCR in days of revenue (2020) ?
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

52 j

WCR and payment terms evolution
SOCIETE TERRASSEMENT EXTRACTION

Positioning of SOCIETE TERRASSEMENT EXTRACTION in its sector

Comparison with sector Travaux de terrassement spécialisés ou de grande masse

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of SOCIETE TERRASSEMENT EXTRACTION is estimated at 676 464 € (range 238 352€ - 1 709 566€). With an EBITDA of 360 939€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.22x (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.

Estimated enterprise value 2020
120 transactions
238k€ 676k€ 1709k€
676 464 € Range: 238 352€ - 1 709 566€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
360 939 € × 1.4x
Estimation 495 638 €
117 333€ - 1 313 595€
Revenue Multiple 30%
3 446 151 € × 0.22x
Estimation 773 838 €
416 235€ - 1 675 732€
Net Income Multiple 20%
279 474 € × 3.5x
Estimation 982 472 €
274 074€ - 2 750 251€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Travaux de terrassement spécialisés ou de grande masse)

Compare SOCIETE TERRASSEMENT EXTRACTION with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement spécialisés ou de grande masse

Frequently asked questions about SOCIETE TERRASSEMENT EXTRACTION

What is the revenue of SOCIETE TERRASSEMENT EXTRACTION ?

The revenue of SOCIETE TERRASSEMENT EXTRACTION in 2020 is 3.4 M€.

Is SOCIETE TERRASSEMENT EXTRACTION profitable?

Yes, SOCIETE TERRASSEMENT EXTRACTION generated a net profit of 279 k€ in 2020.

Where is the headquarters of SOCIETE TERRASSEMENT EXTRACTION ?

The headquarters of SOCIETE TERRASSEMENT EXTRACTION is located in LA BATIE-ROLLAND (26160), in the department Drome.

Where to find the tax return of SOCIETE TERRASSEMENT EXTRACTION ?

The tax return of SOCIETE TERRASSEMENT EXTRACTION 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 TERRASSEMENT EXTRACTION operate?

SOCIETE TERRASSEMENT EXTRACTION operates in the sector Travaux de terrassement spécialisés ou de grande masse (NAF code 43.12B). See the 'Sector positioning' section above to compare the company with its competitors.