E G M 2C Z MAGISTER ET FILS : revenue, balance sheet and financial ratios

E G M 2C Z MAGISTER ET FILS is a French company founded 21 years ago, specialized in the sector Travaux de charpente. Based in ETAULIERS (33820), this company of category PME shows in 2020 a revenue of 386 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 - E G M 2C Z MAGISTER ET FILS (SIREN 480591882)
Indicator 2020 2019 2018 2017 2016
Revenue 386 477 € 399 000 € 924 361 € 996 952 € 864 949 €
Net income -87 555 € 4 807 € 26 400 € 20 153 € 23 926 €
EBITDA -61 247 € 17 824 € 69 229 € 51 677 € 56 957 €
Net margin -22.7% 1.2% 2.9% 2.0% 2.8%

Revenue and income statement

En 2020, E G M 2C Z MAGISTER ET FILS alcanza unos ingresos de 386 k€. Los ingresos disminuyen en el período 2016-2020 (TCAC: -18.2%). Ligera caída de -3% vs 2019. Tras deducir el consumo (150 k€), el margen bruto se sitúa en 237 k€, es decir, una tasa del 61%. El EBITDA alcanza -61 k€, representando el -15.8% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (-3%), el EBITDA varía en -444%, reduciendo el margen en 20.3 puntos. Un EBITDA negativo significa que las operaciones no cubren los gastos corrientes. El resultado neto es negativo en -88 k€ (-22.7% de los ingresos).

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

386 477 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

236 853 €

EBITDA (2020) ?
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

-61 247 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-83 985 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-87 555 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-15.8%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 149%. El nivel de deuda es alto: el margen de negociación con los bancos se reduce. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 20%. El equilibrio entre fondos propios y deuda es satisfactorio.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

149.417%

Financial autonomy (2020) ?
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

20.002%

Cash flow / Revenue (2020) ?
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

-18.53%

Repayment capacity (2020) ?
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

-1.306

Asset age ratio (2020) ?
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

8.2%

Solvency indicators evolution
E G M 2C Z MAGISTER ET FILS

Sector positioning

Ratio de endeudamiento
149.42 2020
2018
2019
2020
Q1: 8.67
Med: 36.21
Q3: 100.61
Average +16 pts over 3 years

En 2020, el ratio de endeudamiento de E G M 2C Z MAGISTER ET FILS (149.42) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
20.0% 2020
2018
2019
2020
Q1: 17.85%
Med: 37.23%
Q3: 55.59%
Average -23 pts over 3 years

En 2020, el autonomía financiera de E G M 2C Z MAGISTER ET FILS (20.0%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Capacidad de reembolso
-1.31 ans 2020
2018
2019
2020
Q1: 0.0 ans
Med: 0.56 ans
Q3: 2.44 ans
Excelente -37 pts over 3 years

En 2020, el capacidad de reembolso de E G M 2C Z MAGISTER ET FILS (-1.3 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 164.27. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

Liquidity ratio (2020) ?
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

164.272

Interest coverage (2020) ?
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

-5.6

Liquidity indicators evolution
E G M 2C Z MAGISTER ET FILS

Sector positioning

Ratio de liquidez
164.27 2020
2018
2019
2020
Q1: 152.83
Med: 213.81
Q3: 316.71
Average -12 pts over 3 years

En 2020, el ratio de liquidez de E G M 2C Z MAGISTER ET FILS (164.27) se sitúa por debajo de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Una mejora fortalecería la posición competitiva.

Cobertura de intereses
-5.6x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.5x
Q3: 2.9x
Vigilar -51 pts over 3 years

En 2020, el cobertura de intereses de E G M 2C Z MAGISTER ET FILS (-5.6x) se sitúa en el 25% más bajo del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Baja cobertura puede indicar fragilidad ante variaciones de tipos o ingresos.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 256 días. Plazo proveedores: 110 días. El desfase de 146 días pesa sobre la tesorería. La rotación de existencias es de 85 días. El FM representa 261 días de ingresos.

Operating WCR (2020) ?
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

279 999 €

Customer credit (2020) ?
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

256 j

Supplier credit (2020) ?
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 (2020) ?
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

85 j

WCR in days of revenue (2020) ?
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

261 j

WCR and payment terms evolution
E G M 2C Z MAGISTER ET FILS

Positioning of E G M 2C Z MAGISTER ET FILS in its sector

Comparison with sector Travaux de charpente

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of E G M 2C Z MAGISTER ET FILS is estimated at 59 939 € (range 38 972€ - 98 100€). The price/revenue ratio is 0.16x (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 2020
113 transactions
38k€ 59k€ 98k€
59 939 € Range: 38 972€ - 98 100€
NAF 5 all-time

Valuation method used

Revenue Multiple
386 477 € × 0.16x = 59 940 €
Range: 38 973€ - 98 101€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Travaux de charpente)

Compare E G M 2C Z MAGISTER ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de charpente

Frequently asked questions about E G M 2C Z MAGISTER ET FILS

What is the revenue of E G M 2C Z MAGISTER ET FILS ?

The revenue of E G M 2C Z MAGISTER ET FILS in 2020 is 386 k€.

Is E G M 2C Z MAGISTER ET FILS profitable?

E G M 2C Z MAGISTER ET FILS recorded a net loss in 2020.

Where is the headquarters of E G M 2C Z MAGISTER ET FILS ?

The headquarters of E G M 2C Z MAGISTER ET FILS is located in ETAULIERS (33820), in the department Gironde.

Where to find the tax return of E G M 2C Z MAGISTER ET FILS ?

The tax return of E G M 2C Z MAGISTER ET FILS 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 E G M 2C Z MAGISTER ET FILS operate?

E G M 2C Z MAGISTER ET FILS operates in the sector Travaux de charpente (NAF code 43.91A). See the 'Sector positioning' section above to compare the company with its competitors.