ENGINEERING ET ARCHITECTURE INDUSTRIE ET COMMERCE : revenue, balance sheet and financial ratios

ENGINEERING ET ARCHITECTURE INDUSTRIE ET COMMERCE is a French company founded 24 years ago, specialized in the sector Activités d'architecture . Based in SAINT-ETIENNE (42000), this company of category PME shows in 2024 a revenue of 187 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - ENGINEERING ET ARCHITECTURE INDUSTRIE ET COMMERCE (SIREN 438307985)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 187 013 € 287 705 € 161 005 € 232 399 € 151 648 € 476 592 € 375 395 € 331 292 € 402 979 €
Net income -4 225 € 70 036 € 61 800 € 47 445 € 5 641 € 7 372 € 20 510 € 38 938 € 35 515 €
EBITDA 45 576 € 89 939 € 35 557 € 56 033 € 3 206 € 19 755 € 38 375 € 43 368 € 35 353 €
Net margin -2.3% 24.3% 38.4% 20.4% 3.7% 1.5% 5.5% 11.8% 8.8%

Revenue and income statement

In 2024, ENGINEERING ET ARCHITECTURE INDUSTRIE ET COMMERCE achieves revenue of 187 k€. Revenue is declining over the period 2016-2024 (CAGR: -9.2%). Significant drop of -35% vs 2023. After deducting consumption (0 €), gross margin stands at 187 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 46 k€, representing 24.4% of revenue. Warning negative scissor effect: despite revenue change (-35%), EBITDA varies by -49%, reducing margin by 6.9 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -4 k€ (-2.3% of revenue), which will impact equity.

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

187 013 €

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

187 013 €

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

45 576 €

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

-3 735 €

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

-4 225 €

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

24.4%

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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 124%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 24.1% 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

123.962%

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

23.864%

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

24.12%

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

1.724

Solvency indicators evolution
ENGINEERING ET ARCHITECTURE INDUSTRIE ET COMMERCE

Sector positioning

Debt ratio
123.96 2024
2022
2023
2024
Q1: 0.8
Med: 13.23
Q3: 46.49
Average

In 2024, the debt ratio of ENGINEERING ET ARCHITECTU... (123.96) 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
23.86% 2024
2022
2023
2024
Q1: 19.87%
Med: 47.77%
Q3: 67.82%
Average -10 pts over 3 years

In 2024, the financial autonomy of ENGINEERING ET ARCHITECTU... (23.9%) 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
1.72 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.02 years
Q3: 1.15 years
Average

In 2024, the repayment capacity of ENGINEERING ET ARCHITECTU... (1.72) 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 214.81. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

214.809

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

1.077

Liquidity indicators evolution
ENGINEERING ET ARCHITECTURE INDUSTRIE ET COMMERCE

Sector positioning

Liquidity ratio
214.81 2024
2022
2023
2024
Q1: 169.57
Med: 265.68
Q3: 434.99
Average -26 pts over 3 years

In 2024, the liquidity ratio of ENGINEERING ET ARCHITECTU... (214.81) 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
1.08x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.16x
Good

In 2024, the interest coverage of ENGINEERING ET ARCHITECTU... (1.1x) 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: 438 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 223 days. The gap of 215 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 367 days of revenue, i.e. 191 k€ to permanently finance.

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

190 692 €

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

438 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

223 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

0 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

367 j

WCR and payment terms evolution
ENGINEERING ET ARCHITECTURE INDUSTRIE ET COMMERCE

Positioning of ENGINEERING ET ARCHITECTURE INDUSTRIE ET COMMERCE in its sector

Comparison with sector Activités d'architecture

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 46 016€ to 95 219€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
46k€ 54k€ 95k€
54 210 € Range: 46 016€ - 95 219€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 (Activités d'architecture )

Compare ENGINEERING ET ARCHITECTURE INDUSTRIE ET COMMERCE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités d'architecture

Frequently asked questions about ENGINEERING ET ARCHITECTURE INDUSTRIE ET COMMERCE

What is the revenue of ENGINEERING ET ARCHITECTURE INDUSTRIE ET COMMERCE ?

The revenue of ENGINEERING ET ARCHITECTURE INDUSTRIE ET COMMERCE in 2024 is 187 k€.

Is ENGINEERING ET ARCHITECTURE INDUSTRIE ET COMMERCE profitable?

ENGINEERING ET ARCHITECTURE INDUSTRIE ET COMMERCE recorded a net loss in 2024.

Where is the headquarters of ENGINEERING ET ARCHITECTURE INDUSTRIE ET COMMERCE ?

The headquarters of ENGINEERING ET ARCHITECTURE INDUSTRIE ET COMMERCE is located in SAINT-ETIENNE (42000), in the department Loire.

Where to find the tax return of ENGINEERING ET ARCHITECTURE INDUSTRIE ET COMMERCE ?

The tax return of ENGINEERING ET ARCHITECTURE INDUSTRIE ET COMMERCE 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 ENGINEERING ET ARCHITECTURE INDUSTRIE ET COMMERCE operate?

ENGINEERING ET ARCHITECTURE INDUSTRIE ET COMMERCE operates in the sector Activités d'architecture (NAF code 71.11Z). See the 'Sector positioning' section above to compare the company with its competitors.