CET ILE DE FRANCE - HAUTS DE FRANCE : revenue, balance sheet and financial ratios

CET ILE DE FRANCE - HAUTS DE FRANCE is a French company founded 43 years ago, specialized in the sector Évaluation des risques et dommages. Based in SAINT-ETIENNE (42000), this company of category ETI shows in 2025 a revenue of 6.3 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 - CET ILE DE FRANCE - HAUTS DE FRANCE (SIREN 325569366)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 6 262 283 € 5 395 249 € 4 055 364 € 3 787 059 € 2 758 425 € 2 216 170 € 2 832 332 € 2 420 078 € 3 455 442 €
Net income 648 759 € 706 377 € 367 319 € 357 076 € 262 255 € 9 024 € 11 784 € 125 813 € 383 714 €
EBITDA 467 515 € 387 339 € 135 490 € 278 327 € 123 144 € -174 891 € -77 432 € 140 739 € 550 787 €
Net margin 10.4% 13.1% 9.1% 9.4% 9.5% 0.4% 0.4% 5.2% 11.1%

Revenue and income statement

In 2025, CET ILE DE FRANCE - HAUTS DE FRANCE achieves revenue of 6.3 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.7%. Vs 2024, growth of +16% (5.4 M€ -> 6.3 M€). After deducting consumption (-8 €), gross margin stands at 6.3 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 468 k€, representing 7.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 649 k€, i.e. 10.4% of revenue. This profit can be retained or distributed to shareholders.

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

6 262 283 €

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

6 262 291 €

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

467 515 €

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

872 258 €

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

648 759 €

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

7.5%

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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 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.2% 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

42.279%

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

35.505%

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

4.22%

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

1.797

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

18.9%

Solvency indicators evolution
CET ILE DE FRANCE - HAUTS DE FRANCE

Sector positioning

Debt ratio
42.28 2025
2023
2024
2025
Q1: 0.0
Med: 10.39
Q3: 26.28
Watch +52 pts over 3 years

In 2025, the debt ratio of CET ILE DE FRANCE - HAUTS... (42.28) 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
35.51% 2025
2023
2024
2025
Q1: 31.52%
Med: 48.1%
Q3: 69.09%
Average -24 pts over 3 years

In 2025, the financial autonomy of CET ILE DE FRANCE - HAUTS... (35.5%) 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
1.8 years 2025
2023
2024
2025
Q1: -0.13 years
Med: 0.0 years
Q3: 0.35 years
Watch +31 pts over 3 years

In 2025, the repayment capacity of CET ILE DE FRANCE - HAUTS... (1.80) 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 152.09. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

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

152.091

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

0.422

Liquidity indicators evolution
CET ILE DE FRANCE - HAUTS DE FRANCE

Sector positioning

Liquidity ratio
152.09 2025
2023
2024
2025
Q1: 134.69
Med: 154.06
Q3: 312.65
Average

In 2025, the liquidity ratio of CET ILE DE FRANCE - HAUTS... (152.09) 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
0.42x 2025
2023
2024
2025
Q1: -0.17x
Med: 0.0x
Q3: 1.62x
Good

In 2025, the interest coverage of CET ILE DE FRANCE - HAUTS... (0.4x) 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: 71 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 67 days. The company must finance 4 days of gap between collections and payments. Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 73 days of revenue, i.e. 1.3 M€ to permanently finance. Over 2017-2025, WCR increased by +860%, 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

1 267 674 €

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

71 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

67 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

22 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

73 j

WCR and payment terms evolution
CET ILE DE FRANCE - HAUTS DE FRANCE

Positioning of CET ILE DE FRANCE - HAUTS DE FRANCE in its sector

Comparison with sector Évaluation des risques et dommages

Valuation estimate

Based on 209 transactions of similar company sales (all years), the value of CET ILE DE FRANCE - HAUTS DE FRANCE is estimated at 2 147 246 € (range 686 712€ - 5 884 781€). With an EBITDA of 467 515€, the sector multiple of 1.1x is applied. The price/revenue ratio is 0.87x (in line with sector norms). 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 2025
209 transactions
686k€ 2147k€ 5884k€
2 147 246 € Range: 686 712€ - 5 884 781€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
467 515 € × 1.1x
Estimation 526 359 €
144 151€ - 2 786 908€
Revenue Multiple 30%
6 262 283 € × 0.87x
Estimation 5 425 589 €
1 675 649€ - 11 144 242€
Net Income Multiple 20%
648 759 € × 2.0x
Estimation 1 281 952 €
559 711€ - 5 740 273€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 209 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 (Évaluation des risques et dommages)

Compare CET ILE DE FRANCE - HAUTS DE FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Évaluation des risques et dommages

Frequently asked questions about CET ILE DE FRANCE - HAUTS DE FRANCE

What is the revenue of CET ILE DE FRANCE - HAUTS DE FRANCE ?

The revenue of CET ILE DE FRANCE - HAUTS DE FRANCE in 2025 is 6.3 M€.

Is CET ILE DE FRANCE - HAUTS DE FRANCE profitable?

Yes, CET ILE DE FRANCE - HAUTS DE FRANCE generated a net profit of 649 k€ in 2025.

Where is the headquarters of CET ILE DE FRANCE - HAUTS DE FRANCE ?

The headquarters of CET ILE DE FRANCE - HAUTS DE FRANCE is located in SAINT-ETIENNE (42000), in the department Loire.

Where to find the tax return of CET ILE DE FRANCE - HAUTS DE FRANCE ?

The tax return of CET ILE DE FRANCE - HAUTS DE FRANCE 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 CET ILE DE FRANCE - HAUTS DE FRANCE operate?

CET ILE DE FRANCE - HAUTS DE FRANCE operates in the sector Évaluation des risques et dommages (NAF code 66.21Z). See the 'Sector positioning' section above to compare the company with its competitors.