ASSAINISSEMENT ESTEVE PATRICK S.A.S. : revenue, balance sheet and financial ratios

ASSAINISSEMENT ESTEVE PATRICK S.A.S. is a French company founded 23 years ago, specialized in the sector Collecte et traitement des eaux usées. Based in SAINT-FLORENT-SUR-CHER (18400), this company of category PME shows in 2023 a revenue of 1.6 M€. 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 - ASSAINISSEMENT ESTEVE PATRICK S.A.S. (SIREN 444628267)
Indicator 2023 2022 2021 2019
Revenue 1 637 070 € 1 685 632 € 1 564 326 € 2 211 743 €
Net income 65 159 € 124 269 € 127 595 € 267 166 €
EBITDA 267 106 € 392 677 € 294 252 € 597 167 €
Net margin 4.0% 7.4% 8.2% 12.1%

Revenue and income statement

In 2023, ASSAINISSEMENT ESTEVE PATRICK S.A.S. achieves revenue of 1.6 M€. Revenue is declining over the period 2019-2023 (CAGR: -7.2%). Slight decline of -3% vs 2022. After deducting consumption (0 €), gross margin stands at 1.6 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 267 k€, representing 16.3% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -32%, reducing margin by 7.0 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 65 k€, i.e. 4.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 637 070 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 637 070 €

EBITDA (2023) ?
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

267 106 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

82 478 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

65 159 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

16.3%

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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 38%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 58%. 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 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.3% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

37.777%

Financial autonomy (2023) ?
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

57.982%

Cash flow / Revenue (2023) ?
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

15.254%

Repayment capacity (2023) ?
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

1.319

Asset age ratio (2023) ?
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

14.0%

Solvency indicators evolution
ASSAINISSEMENT ESTEVE PATRICK S.A.S.

Sector positioning

Debt ratio
37.78 2023
2021
2022
2023
Q1: 0.91
Med: 21.68
Q3: 71.45
Average -14 pts over 3 years

In 2023, the debt ratio of ASSAINISSEMENT ESTEVE PAT... (37.78) 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
57.98% 2023
2021
2022
2023
Q1: 14.74%
Med: 38.39%
Q3: 57.65%
Excellent +12 pts over 3 years

In 2023, the financial autonomy of ASSAINISSEMENT ESTEVE PAT... (58.0%) 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
1.32 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.18 years
Q3: 1.32 years
Average

In 2023, the repayment capacity of ASSAINISSEMENT ESTEVE PAT... (1.32) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 263.22. 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 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2023) ?
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

263.217

Interest coverage (2023) ?
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

1.882

Liquidity indicators evolution
ASSAINISSEMENT ESTEVE PATRICK S.A.S.

Sector positioning

Liquidity ratio
263.22 2023
2021
2022
2023
Q1: 121.74
Med: 182.54
Q3: 283.37
Good

In 2023, the liquidity ratio of ASSAINISSEMENT ESTEVE PAT... (263.22) 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
1.88x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.5x
Q3: 3.34x
Good -12 pts over 3 years

In 2023, the interest coverage of ASSAINISSEMENT ESTEVE PAT... (1.9x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 51 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Overall, WCR represents 48 days of revenue, i.e. 217 k€ to permanently finance. Notable WCR improvement over the period (-56%), freeing up cash.

Operating WCR (2023) ?
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

216 961 €

Customer credit (2023) ?
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

51 j

Supplier credit (2023) ?
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

57 j

Inventory turnover (2023) ?
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

0 j

WCR in days of revenue (2023) ?
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

48 j

WCR and payment terms evolution
ASSAINISSEMENT ESTEVE PATRICK S.A.S.

Positioning of ASSAINISSEMENT ESTEVE PATRICK S.A.S. in its sector

Comparison with sector Collecte et traitement des eaux usées

Valuation estimate

Based on 84 transactions of similar company sales (all years), the value of ASSAINISSEMENT ESTEVE PATRICK S.A.S. is estimated at 457 972 € (range 123 445€ - 1 484 206€). With an EBITDA of 267 106€, the sector multiple of 2.9x is applied. The price/revenue ratio is 0.11x (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 2023
84 tx
123k€ 457k€ 1484k€
457 972 € Range: 123 445€ - 1 484 206€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
267 106 € × 2.9x
Estimation 761 421 €
156 797€ - 2 387 094€
Revenue Multiple 30%
1 637 070 € × 0.11x
Estimation 173 978 €
123 984€ - 520 248€
Net Income Multiple 20%
65 159 € × 1.9x
Estimation 125 344 €
39 258€ - 672 923€
How is this estimate calculated?

This estimate is based on the analysis of 84 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 (Collecte et traitement des eaux usées)

Compare ASSAINISSEMENT ESTEVE PATRICK S.A.S. with other companies in the same sector:

Voir toutes les statistiques du secteur Collecte et traitement des eaux usées

Frequently asked questions about ASSAINISSEMENT ESTEVE PATRICK S.A.S.

What is the revenue of ASSAINISSEMENT ESTEVE PATRICK S.A.S. ?

The revenue of ASSAINISSEMENT ESTEVE PATRICK S.A.S. in 2023 is 1.6 M€.

Is ASSAINISSEMENT ESTEVE PATRICK S.A.S. profitable?

Yes, ASSAINISSEMENT ESTEVE PATRICK S.A.S. generated a net profit of 65 k€ in 2023.

Where is the headquarters of ASSAINISSEMENT ESTEVE PATRICK S.A.S. ?

The headquarters of ASSAINISSEMENT ESTEVE PATRICK S.A.S. is located in SAINT-FLORENT-SUR-CHER (18400), in the department Cher.

Where to find the tax return of ASSAINISSEMENT ESTEVE PATRICK S.A.S. ?

The tax return of ASSAINISSEMENT ESTEVE PATRICK S.A.S. 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 ASSAINISSEMENT ESTEVE PATRICK S.A.S. operate?

ASSAINISSEMENT ESTEVE PATRICK S.A.S. operates in the sector Collecte et traitement des eaux usées (NAF code 37.00Z). See the 'Sector positioning' section above to compare the company with its competitors.