E.C.M.B. ETUDE CONSTRUC METRES BATIMENTS : revenue, balance sheet and financial ratios

E.C.M.B. ETUDE CONSTRUC METRES BATIMENTS is a French company founded 23 years ago, specialized in the sector Ingénierie, études techniques. Based in MARSEILLE (13016), this company of category PME shows in 2021 a revenue of 11 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - E.C.M.B. ETUDE CONSTRUC METRES BATIMENTS (SIREN 448391730)
Indicator 2021 2020 2018 2017 2016
Revenue 11 000 € 3 360 € N/C 23 150 € 74 877 €
Net income 1 174 € -42 573 € -11 337 € -19 218 € -28 647 €
EBITDA -16 833 € -42 352 € N/C -19 052 € -25 203 €
Net margin 10.7% -1267.1% N/C -83.0% -38.3%

Revenue and income statement

In 2021, E.C.M.B. ETUDE CONSTRUC METRES BATIMENTS achieves revenue of 11 k€. Revenue is declining over the period 2016-2021 (CAGR: -31.9%). Vs 2020, growth of +227% (3 k€ -> 11 k€). After deducting consumption (0 €), gross margin stands at 11 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 -17 k€, representing -153.0% of revenue. Positive scissor effect: EBITDA margin improves by +1107.4 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1 k€, i.e. 10.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

11 000 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

11 000 €

EBITDA (2021) ?
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

-16 833 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-15 697 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 174 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-153.0%

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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 17%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 83%. 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 7.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 83.5% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

17.173%

Financial autonomy (2021) ?
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

82.755%

Cash flow / Revenue (2021) ?
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

83.5%

Repayment capacity (2021) ?
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

7.239

Asset age ratio (2021) ?
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

10.0%

Solvency indicators evolution
E.C.M.B. ETUDE CONSTRUC METRES BATIMENTS

Sector positioning

Debt ratio
17.17 2021
2018
2020
2021
Q1: 0.0
Med: 11.43
Q3: 66.26
Average

In 2021, the debt ratio of E.C.M.B. ETUDE CONSTRUC M... (17.17) 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
82.75% 2021
2018
2020
2021
Q1: 10.94%
Med: 35.07%
Q3: 59.71%
Excellent

In 2021, the financial autonomy of E.C.M.B. ETUDE CONSTRUC M... (82.8%) 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
7.24 years 2021
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.32 years
Average +50 pts over 2 years

In 2021, the repayment capacity of E.C.M.B. ETUDE CONSTRUC M... (7.24) 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 2932.04. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

2932.044

Interest coverage (2021) ?
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

0.0

Liquidity indicators evolution
E.C.M.B. ETUDE CONSTRUC METRES BATIMENTS

Sector positioning

Liquidity ratio
2932.04 2021
2018
2020
2021
Q1: 151.28
Med: 231.5
Q3: 390.77
Excellent

In 2021, the liquidity ratio of E.C.M.B. ETUDE CONSTRUC M... (2932.04) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2021
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.05x
Average

In 2021, the interest coverage of E.C.M.B. ETUDE CONSTRUC M... (0.0x) 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: 509 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. The gap of 474 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 63 days of revenue, i.e. 2 k€ to permanently finance. Notable WCR improvement over the period (-93%), freeing up cash.

Operating WCR (2021) ?
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

1 939 €

Customer credit (2021) ?
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

509 j

Supplier credit (2021) ?
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

35 j

Inventory turnover (2021) ?
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 (2021) ?
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

63 j

WCR and payment terms evolution
E.C.M.B. ETUDE CONSTRUC METRES BATIMENTS

Positioning of E.C.M.B. ETUDE CONSTRUC METRES BATIMENTS in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Based on 52 transactions of similar company sales in 2021, the value of E.C.M.B. ETUDE CONSTRUC METRES BATIMENTS is estimated at 3 233 € (range 1 647€ - 4 566€). The price/revenue ratio is 0.44x (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 2021
52 tx
1k€ 3k€ 4k€
3 233 € Range: 1 647€ - 4 566€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
11 000 € × 0.44x
Estimation 4 821 €
2 466€ - 6 280€
Net Income Multiple 20%
1 174 € × 0.7x
Estimation 854 €
419€ - 1 997€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 52 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 E.C.M.B. ETUDE CONSTRUC METRES BATIMENTS with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about E.C.M.B. ETUDE CONSTRUC METRES BATIMENTS

What is the revenue of E.C.M.B. ETUDE CONSTRUC METRES BATIMENTS ?

The revenue of E.C.M.B. ETUDE CONSTRUC METRES BATIMENTS in 2021 is 11 k€.

Is E.C.M.B. ETUDE CONSTRUC METRES BATIMENTS profitable?

Yes, E.C.M.B. ETUDE CONSTRUC METRES BATIMENTS generated a net profit of 1 k€ in 2021.

Where is the headquarters of E.C.M.B. ETUDE CONSTRUC METRES BATIMENTS ?

The headquarters of E.C.M.B. ETUDE CONSTRUC METRES BATIMENTS is located in MARSEILLE (13016), in the department Bouches-du-Rhone.

Where to find the tax return of E.C.M.B. ETUDE CONSTRUC METRES BATIMENTS ?

The tax return of E.C.M.B. ETUDE CONSTRUC METRES BATIMENTS 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.C.M.B. ETUDE CONSTRUC METRES BATIMENTS operate?

E.C.M.B. ETUDE CONSTRUC METRES BATIMENTS operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.