CENTRE D'ETUDES, ENGINERRING, REALISATION ET AUTOMATISMES : revenue, balance sheet and financial ratios

CENTRE D'ETUDES, ENGINERRING, REALISATION ET AUTOMATISMES is a French company founded 26 years ago, specialized in the sector Ingénierie, études techniques. Based in BELFORT (90000), this company of category PME shows in 2025 a revenue of 307 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 - CENTRE D'ETUDES, ENGINERRING, REALISATION ET AUTOMATISMES (SIREN 423894781)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 307 140 € 812 630 € 788 490 € 747 456 € 759 600 € 676 900 € 872 300 € 776 010 € 778 050 € 665 980 €
Net income -315 658 € 41 609 € 42 202 € 44 080 € 32 437 € 43 900 € 38 559 € 36 048 € 62 718 € 75 066 €
EBITDA -330 534 € 13 654 € 20 515 € 24 479 € 45 758 € 19 943 € 29 408 € 31 388 € 60 154 € 91 085 €
Net margin -102.8% 5.1% 5.4% 5.9% 4.3% 6.5% 4.4% 4.6% 8.1% 11.3%

Revenue and income statement

In 2025, CENTRE D'ETUDES, ENGINERRING, REALISATION ET AUTOMATISMES achieves revenue of 307 k€. Revenue is declining over the period 2016-2025 (CAGR: -8.2%). Significant drop of -62% vs 2024. After deducting consumption (0 €), gross margin stands at 307 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -331 k€, representing -107.6% of revenue. Warning negative scissor effect: despite revenue change (-62%), EBITDA varies by -2521%, reducing margin by 109.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -316 k€ (-102.8% 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

307 140 €

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

307 140 €

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

-330 534 €

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

-332 523 €

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

-315 658 €

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

-107.6%

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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 71%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory.

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

70.613%

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

24.919%

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

-102.116%

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

-0.159

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

4.5%

Solvency indicators evolution
CENTRE D'ETUDES, ENGINERRING, REALISATION ET AUTOMATISMES

Sector positioning

Debt ratio
70.61 2025
2023
2024
2025
Q1: 0.13
Med: 10.92
Q3: 42.13
Watch +17 pts over 3 years

In 2025, the debt ratio of CENTRE D'ETUDES, ENGINERR... (70.61) 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
24.92% 2025
2023
2024
2025
Q1: 18.6%
Med: 42.54%
Q3: 63.62%
Average -43 pts over 3 years

In 2025, the financial autonomy of CENTRE D'ETUDES, ENGINERR... (24.9%) 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
-0.16 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.03 years
Q3: 1.08 years
Excellent -50 pts over 3 years

In 2025, the repayment capacity of CENTRE D'ETUDES, ENGINERR... (-0.16) 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 166.23. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

166.234

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

-0.346

Liquidity indicators evolution
CENTRE D'ETUDES, ENGINERRING, REALISATION ET AUTOMATISMES

Sector positioning

Liquidity ratio
166.23 2025
2023
2024
2025
Q1: 163.68
Med: 247.89
Q3: 406.57
Average -49 pts over 3 years

In 2025, the liquidity ratio of CENTRE D'ETUDES, ENGINERR... (166.23) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-0.35x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 2.63x
Average -50 pts over 3 years

In 2025, the interest coverage of CENTRE D'ETUDES, ENGINERR... (-0.3x) 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: 167 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. The gap of 125 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 61 days of revenue, i.e. 52 k€ to permanently finance. Notable WCR improvement over the period (-82%), freeing up cash.

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

52 456 €

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

167 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

42 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

0 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

61 j

WCR and payment terms evolution
CENTRE D'ETUDES, ENGINERRING, REALISATION ET AUTOMATISMES

Positioning of CENTRE D'ETUDES, ENGINERRING, REALISATION ET AUTOMATISMES in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (34 transactions). This range of 23 068€ to 157 975€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
23k€ 31k€ 157k€
31 696 € Range: 23 068€ - 157 975€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 34 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 (Ingénierie, études techniques)

Compare CENTRE D'ETUDES, ENGINERRING, REALISATION ET AUTOMATISMES with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about CENTRE D'ETUDES, ENGINERRING, REALISATION ET AUTOMATISMES

What is the revenue of CENTRE D'ETUDES, ENGINERRING, REALISATION ET AUTOMATISMES ?

The revenue of CENTRE D'ETUDES, ENGINERRING, REALISATION ET AUTOMATISMES in 2025 is 307 k€.

Is CENTRE D'ETUDES, ENGINERRING, REALISATION ET AUTOMATISMES profitable?

CENTRE D'ETUDES, ENGINERRING, REALISATION ET AUTOMATISMES recorded a net loss in 2025.

Where is the headquarters of CENTRE D'ETUDES, ENGINERRING, REALISATION ET AUTOMATISMES ?

The headquarters of CENTRE D'ETUDES, ENGINERRING, REALISATION ET AUTOMATISMES is located in BELFORT (90000), in the department Territoire de Belfort.

Where to find the tax return of CENTRE D'ETUDES, ENGINERRING, REALISATION ET AUTOMATISMES ?

The tax return of CENTRE D'ETUDES, ENGINERRING, REALISATION ET AUTOMATISMES 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 CENTRE D'ETUDES, ENGINERRING, REALISATION ET AUTOMATISMES operate?

CENTRE D'ETUDES, ENGINERRING, REALISATION ET AUTOMATISMES operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.