ELECTRICITE DEVELOPPEMENT CREATION : revenue, balance sheet and financial ratios

ELECTRICITE DEVELOPPEMENT CREATION is a French company founded 13 years ago, specialized in the sector Fabrication d'équipements électriques et électroniques automobiles. Based in BRIVE-LA-GAILLARDE (19100), this company of category PME shows in 2024 a revenue of 1.3 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 - ELECTRICITE DEVELOPPEMENT CREATION (SIREN 791555188)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 300 217 € 1 623 418 € 1 019 243 € 586 688 € 482 308 € 360 074 € 259 845 € N/C 291 302 €
Net income 135 331 € 312 852 € 132 550 € 43 008 € 59 616 € 91 937 € 5 613 € 23 350 € 26 388 €
EBITDA 235 295 € 398 412 € 339 033 € 64 610 € 43 486 € 10 633 € 8 809 € N/C 36 010 €
Net margin 10.4% 19.3% 13.0% 7.3% 12.4% 25.5% 2.2% N/C 9.1%

Revenue and income statement

In 2024, ELECTRICITE DEVELOPPEMENT CREATION achieves revenue of 1.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +20.6%. Significant drop of -20% vs 2023. After deducting consumption (611 k€), gross margin stands at 689 k€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 235 k€, representing 18.1% of revenue. Warning negative scissor effect: despite revenue change (-20%), EBITDA varies by -41%, reducing margin by 6.4 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 135 k€, i.e. 10.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 300 217 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

689 401 €

EBITDA (2024) ?
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

235 295 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

201 781 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

135 331 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

18.1%

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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 132%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 13.3% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

132.412%

Financial autonomy (2024) ?
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

37.916%

Cash flow / Revenue (2024) ?
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

13.332%

Repayment capacity (2024) ?
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

3.566

Asset age ratio (2024) ?
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

56.9%

Solvency indicators evolution
ELECTRICITE DEVELOPPEMENT CREATION

Sector positioning

Debt ratio
132.41 2024
2022
2023
2024
Q1: 1.07
Med: 8.45
Q3: 45.03
Watch +14 pts over 3 years

In 2024, the debt ratio of ELECTRICITE DEVELOPPEMENT... (132.41) 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
37.92% 2024
2022
2023
2024
Q1: 17.58%
Med: 47.62%
Q3: 60.38%
Average -22 pts over 3 years

In 2024, the financial autonomy of ELECTRICITE DEVELOPPEMENT... (37.9%) 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
3.57 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.72 years
Q3: 3.9 years
Average +16 pts over 3 years

In 2024, the repayment capacity of ELECTRICITE DEVELOPPEMENT... (3.57) 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 745.72. 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 10.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

745.722

Interest coverage (2024) ?
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

9.964

Liquidity indicators evolution
ELECTRICITE DEVELOPPEMENT CREATION

Sector positioning

Liquidity ratio
745.72 2024
2022
2023
2024
Q1: 155.38
Med: 260.19
Q3: 365.02
Excellent +5 pts over 3 years

In 2024, the liquidity ratio of ELECTRICITE DEVELOPPEMENT... (745.72) 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
9.96x 2024
2022
2023
2024
Q1: -0.68x
Med: 4.56x
Q3: 18.97x
Good -6 pts over 3 years

In 2024, the interest coverage of ELECTRICITE DEVELOPPEMENT... (10.0x) 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: 31 days. The company must finance 20 days of gap between collections and payments. Inventory turnover is 72 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 131 days of revenue, i.e. 474 k€ to permanently finance. Over 2016-2024, WCR increased by +266%, requiring additional financing.

Operating WCR (2024) ?
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

474 007 €

Customer credit (2024) ?
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 (2024) ?
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

31 j

Inventory turnover (2024) ?
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

72 j

WCR in days of revenue (2024) ?
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

131 j

WCR and payment terms evolution
ELECTRICITE DEVELOPPEMENT CREATION

Positioning of ELECTRICITE DEVELOPPEMENT CREATION in its sector

Comparison with sector Fabrication d'équipements électriques et électroniques automobiles

Valuation estimate

Based on 61 transactions of similar company sales (all years), the value of ELECTRICITE DEVELOPPEMENT CREATION is estimated at 273 114 € (range 140 202€ - 750 747€). With an EBITDA of 235 295€, the sector multiple of 1.1x is applied. The price/revenue ratio is 0.30x (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 2024
61 tx
140k€ 273k€ 750k€
273 114 € Range: 140 202€ - 750 747€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
235 295 € × 1.1x
Estimation 262 404 €
99 981€ - 620 900€
Revenue Multiple 30%
1 300 217 € × 0.30x
Estimation 387 754 €
267 925€ - 1 193 822€
Net Income Multiple 20%
135 331 € × 0.9x
Estimation 127 931 €
49 173€ - 410 756€
How is this estimate calculated?

This estimate is based on the analysis of 61 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 (Fabrication d'équipements électriques et électroniques automobiles)

Compare ELECTRICITE DEVELOPPEMENT CREATION with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'équipements électriques et électroniques automobiles

Frequently asked questions about ELECTRICITE DEVELOPPEMENT CREATION

What is the revenue of ELECTRICITE DEVELOPPEMENT CREATION ?

The revenue of ELECTRICITE DEVELOPPEMENT CREATION in 2024 is 1.3 M€.

Is ELECTRICITE DEVELOPPEMENT CREATION profitable?

Yes, ELECTRICITE DEVELOPPEMENT CREATION generated a net profit of 135 k€ in 2024.

Where is the headquarters of ELECTRICITE DEVELOPPEMENT CREATION ?

The headquarters of ELECTRICITE DEVELOPPEMENT CREATION is located in BRIVE-LA-GAILLARDE (19100), in the department Correze.

Where to find the tax return of ELECTRICITE DEVELOPPEMENT CREATION ?

The tax return of ELECTRICITE DEVELOPPEMENT CREATION 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 ELECTRICITE DEVELOPPEMENT CREATION operate?

ELECTRICITE DEVELOPPEMENT CREATION operates in the sector Fabrication d'équipements électriques et électroniques automobiles (NAF code 29.31Z). See the 'Sector positioning' section above to compare the company with its competitors.