VAILLS CARRIERES : revenue, balance sheet and financial ratios

VAILLS CARRIERES is a French company founded 13 years ago, specialized in the sector Extraction de pierres ornementales et de construction, de calcaire industriel, de gypse, de craie et d'ardoise. Based in SAINT-JEAN-PLA-DE-CORTS (66490), this company of category PME shows in 2024 a revenue of 297 k€. 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 - VAILLS CARRIERES (SIREN 790155014)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue 296 823 € 262 806 € 485 867 € 316 755 € 291 712 € 324 790 € 111 588 € 108 911 €
Net income 32 256 € 7 782 € 108 319 € 34 752 € 24 129 € 31 658 € 14 273 € 7 865 €
EBITDA 38 764 € 31 267 € 179 811 € 87 882 € 52 008 € 27 409 € 14 030 € 8 461 €
Net margin 10.9% 3.0% 22.3% 11.0% 8.3% 9.7% 12.8% 7.2%

Revenue and income statement

In 2024, VAILLS CARRIERES achieves revenue of 297 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +13.4%. Vs 2022, growth of +13% (263 k€ -> 297 k€). After deducting consumption (19 k€), gross margin stands at 278 k€, i.e. a rate of 94%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 39 k€, representing 13.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 32 k€, i.e. 10.9% 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

296 823 €

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

278 175 €

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

38 764 €

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

59 631 €

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

32 256 €

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

13.1%

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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 227%. 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 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 44.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

227.039%

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

26.374%

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

3.835%

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

44.871

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

40.4%

Solvency indicators evolution
VAILLS CARRIERES

Sector positioning

Debt ratio
227.04 2024
2021
2022
2024
Q1: 0.0
Med: 19.08
Q3: 77.84
Average

In 2024, the debt ratio of VAILLS CARRIERES (227.04) 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
26.37% 2024
2021
2022
2024
Q1: 8.05%
Med: 36.36%
Q3: 63.31%
Average +6 pts over 3 years

In 2024, the financial autonomy of VAILLS CARRIERES (26.4%) 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
44.87 years 2024
2021
2022
2024
Q1: -0.02 years
Med: 0.0 years
Q3: 2.54 years
Watch +24 pts over 3 years

In 2024, the repayment capacity of VAILLS CARRIERES (44.87) 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 307.17. 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 70.5x. 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

307.165

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

70.483

Liquidity indicators evolution
VAILLS CARRIERES

Sector positioning

Liquidity ratio
307.17 2024
2021
2022
2024
Q1: 106.34
Med: 234.25
Q3: 484.99
Good +16 pts over 3 years

In 2024, the liquidity ratio of VAILLS CARRIERES (307.17) 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
70.48x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.04x
Q3: 10.47x
Excellent +21 pts over 3 years

In 2024, the interest coverage of VAILLS CARRIERES (70.5x) 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: 58 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 94 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). Inventory turnover is 90 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 424 days of revenue, i.e. 349 k€ to permanently finance. Over 2016-2024, WCR increased by +467%, 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

349 468 €

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

58 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

94 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

90 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

424 j

WCR and payment terms evolution
VAILLS CARRIERES

Positioning of VAILLS CARRIERES in its sector

Comparison with sector Extraction de pierres ornementales et de construction, de calcaire industriel, de gypse, de craie et d'ardoise

Valuation estimate

Based on 110 transactions of similar company sales (all years), the value of VAILLS CARRIERES is estimated at 53 570 € (range 17 880€ - 235 938€). With an EBITDA of 38 764€, the sector multiple of 1.5x 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.

Estimated enterprise value 2024
110 transactions
17k€ 53k€ 235k€
53 570 € Range: 17 880€ - 235 938€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
38 764 € × 1.5x
Estimation 58 636 €
13 058€ - 361 693€
Revenue Multiple 30%
296 823 € × 0.17x
Estimation 51 557 €
29 805€ - 125 739€
Net Income Multiple 20%
32 256 € × 1.4x
Estimation 43 925 €
12 051€ - 86 851€
How is this estimate calculated?

This estimate is based on the analysis of 110 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 (Extraction de pierres ornementales et de construction, de calcaire industriel, de gypse, de craie et d'ardoise)

Compare VAILLS CARRIERES with other companies in the same sector:

Voir toutes les statistiques du secteur Extraction de pierres ornementales et de construction, de calcaire industriel, de gypse, de craie et d'ardoise

Frequently asked questions about VAILLS CARRIERES

What is the revenue of VAILLS CARRIERES ?

The revenue of VAILLS CARRIERES in 2024 is 297 k€.

Is VAILLS CARRIERES profitable?

Yes, VAILLS CARRIERES generated a net profit of 32 k€ in 2024.

Where is the headquarters of VAILLS CARRIERES ?

The headquarters of VAILLS CARRIERES is located in SAINT-JEAN-PLA-DE-CORTS (66490), in the department Pyrenees-Orientales.

Where to find the tax return of VAILLS CARRIERES ?

The tax return of VAILLS CARRIERES 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 VAILLS CARRIERES operate?

VAILLS CARRIERES operates in the sector Extraction de pierres ornementales et de construction, de calcaire industriel, de gypse, de craie et d'ardoise (NAF code 08.11Z). See the 'Sector positioning' section above to compare the company with its competitors.