STB MATERIAUX : revenue, balance sheet and financial ratios

STB MATERIAUX is a French company founded 71 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in TEMPLEMARS (59175), this company of category PME shows in 2025 a revenue of 27.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - STB MATERIAUX (SIREN 455501379)
Indicator 2025 2023 2021 2020 2019 2017 2016 2015 2014
Revenue 27 170 591 € 12 711 974 € 21 897 934 € 21 991 795 € 23 850 943 € 20 027 170 € 18 114 182 € 16 068 083 € 18 772 879 €
Net income -576 440 € 246 472 € 239 452 € 238 913 € 441 714 € 320 211 € 219 625 € 362 150 € 406 109 €
EBITDA 548 359 € 282 789 € 385 495 € 390 122 € 1 280 324 € 709 019 € 540 815 € 242 161 € 640 410 €
Net margin -2.1% 1.9% 1.1% 1.1% 1.9% 1.6% 1.2% 2.3% 2.2%

Revenue and income statement

In 2025, STB MATERIAUX achieves revenue of 27.2 M€. Revenue is growing positively over 9 years (CAGR: +3.4%). Vs 2023, growth of +114% (12.7 M€ -> 27.2 M€). After deducting consumption (7.7 M€), gross margin stands at 19.5 M€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 548 k€, representing 2.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -576 k€ (-2.1% of revenue), which will impact equity.

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

27 170 591 €

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

19 508 523 €

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

548 359 €

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

371 232 €

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

-576 440 €

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

2.0%

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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 89%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

88.613%

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

28.791%

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

1.203%

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

7.065

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

41.9%

Solvency indicators evolution
STB MATERIAUX

Sector positioning

Debt ratio
88.61 2025
2021
2023
2025
Q1: 12.28
Med: 41.19
Q3: 73.7
Watch +21 pts over 3 years

In 2025, the debt ratio of STB MATERIAUX (88.61) 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
28.79% 2025
2021
2023
2025
Q1: 34.3%
Med: 52.62%
Q3: 66.43%
Watch -16 pts over 3 years

In 2025, the financial autonomy of STB MATERIAUX (28.8%) 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
7.07 years 2025
2021
2023
2025
Q1: 0.79 years
Med: 2.1 years
Q3: 3.63 years
Watch

In 2025, the repayment capacity of STB MATERIAUX (7.07) 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 121.68. 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 46.6x. Operating income very largely covers interest expenses: high safety margin.

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

121.676

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

46.6

Liquidity indicators evolution
STB MATERIAUX

Sector positioning

Liquidity ratio
121.68 2025
2021
2023
2025
Q1: 208.63
Med: 343.95
Q3: 523.36
Watch

In 2025, the liquidity ratio of STB MATERIAUX (121.68) 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
46.6x 2025
2021
2023
2025
Q1: 0.85x
Med: 5.67x
Q3: 10.11x
Excellent +23 pts over 3 years

In 2025, the interest coverage of STB MATERIAUX (46.6x) 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: 92 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 110 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Inventory turnover is 56 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 180 days of revenue, i.e. 13.6 M€ to permanently finance. Over 2014-2025, WCR increased by +105%, 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

13 566 004 €

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

92 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

110 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

56 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

180 j

WCR and payment terms evolution
STB MATERIAUX

Positioning of STB MATERIAUX 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 STB MATERIAUX is estimated at 2 254 973 € (range 1 122 759€ - 7 290 527€). With an EBITDA of 548 359€, 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
1122k€ 2254k€ 7290k€
2 254 973 € Range: 1 122 759€ - 7 290 527€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
548 359 € × 1.4x
Estimation 776 323 €
177 322€ - 5 382 149€
Revenue Multiple 30%
27 170 591 € × 0.17x
Estimation 4 719 392 €
2 698 488€ - 10 471 160€
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 STB MATERIAUX 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 STB MATERIAUX

What is the revenue of STB MATERIAUX ?

The revenue of STB MATERIAUX in 2025 is 27.2 M€.

Is STB MATERIAUX profitable?

STB MATERIAUX recorded a net loss in 2025.

Where is the headquarters of STB MATERIAUX ?

The headquarters of STB MATERIAUX is located in TEMPLEMARS (59175), in the department Nord.

Where to find the tax return of STB MATERIAUX ?

The tax return of STB MATERIAUX 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 STB MATERIAUX operate?

STB MATERIAUX 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.