ENTRE 2 PLAQUES : revenue, balance sheet and financial ratios

ENTRE 2 PLAQUES is a French company founded 11 years ago, specialized in the sector Fabrication d’autres meubles et industries connexes de l’ameublement. Based in ENTRE-DEUX (97414), this company of category PME shows in 2024 a revenue of 175 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 - ENTRE 2 PLAQUES (SIREN 807452933)
Indicator 2024 2023 2021 2020 2019 2018 2016 2015
Revenue 174 586 € 221 787 € 213 699 € 151 490 € 185 005 € 134 273 € 155 481 € 113 934 €
Net income 1 571 € 6 271 € 8 213 € -3 033 € 3 078 € -13 111 € 8 296 € 6 403 €
EBITDA 1 572 € 6 270 € 8 212 € -3 033 € 3 078 € -13 111 € 8 393 € 7 860 €
Net margin 0.9% 2.8% 3.8% -2.0% 1.7% -9.8% 5.3% 5.6%

Revenue and income statement

In 2024, ENTRE 2 PLAQUES achieves revenue of 175 k€. Revenue is growing positively over 8 years (CAGR: +4.9%). Significant drop of -21% vs 2023. After deducting consumption (73 k€), gross margin stands at 102 k€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2 k€, representing 0.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 0.9% 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

174 586 €

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

101 533 €

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

1 572 €

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

1 571 €

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

1 571 €

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

0.9%

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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 113%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 51%. 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 6.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 0.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

113.388%

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

50.733%

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

0.9%

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

6.453

Solvency indicators evolution
ENTRE 2 PLAQUES

Sector positioning

Debt ratio
113.39 2024
2021
2023
2024
Q1: 0.92
Med: 21.14
Q3: 74.6
Watch

In 2024, the debt ratio of ENTRE 2 PLAQUES (113.39) 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
50.73% 2024
2021
2023
2024
Q1: 7.98%
Med: 31.08%
Q3: 54.68%
Good -6 pts over 3 years

In 2024, the financial autonomy of ENTRE 2 PLAQUES (50.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
6.45 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.43 years
Watch

In 2024, the repayment capacity of ENTRE 2 PLAQUES (6.45) 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 2210.51. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

2210.509

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

0.0

Liquidity indicators evolution
ENTRE 2 PLAQUES

Sector positioning

Liquidity ratio
2210.51 2024
2021
2024
Q1: 131.19
Med: 215.69
Q3: 367.62
Excellent -8 pts over 2 years

In 2024, the liquidity ratio of ENTRE 2 PLAQUES (2210.51) 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 2024
2021
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.62x
Average

In 2024, the interest coverage of ENTRE 2 PLAQUES (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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The company must finance 11 days of gap between collections and payments. Overall, WCR represents 26 days of revenue, i.e. 13 k€ to permanently finance. Over 2015-2024, WCR increased by +820%, 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

12 541 €

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

11 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

0 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

26 j

WCR and payment terms evolution
ENTRE 2 PLAQUES

Positioning of ENTRE 2 PLAQUES in its sector

Comparison with sector Fabrication d’autres meubles et industries connexes de l’ameublement

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 9 869€ to 24 894€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
9k€ 15k€ 24k€
15 559 € Range: 9 869€ - 24 894€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 40 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’autres meubles et industries connexes de l’ameublement)

Compare ENTRE 2 PLAQUES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d’autres meubles et industries connexes de l’ameublement

Frequently asked questions about ENTRE 2 PLAQUES

What is the revenue of ENTRE 2 PLAQUES ?

The revenue of ENTRE 2 PLAQUES in 2024 is 175 k€.

Is ENTRE 2 PLAQUES profitable?

Yes, ENTRE 2 PLAQUES generated a net profit of 2 k€ in 2024.

Where is the headquarters of ENTRE 2 PLAQUES ?

The headquarters of ENTRE 2 PLAQUES is located in ENTRE-DEUX (97414), in the department La Reunion.

Where to find the tax return of ENTRE 2 PLAQUES ?

The tax return of ENTRE 2 PLAQUES 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 ENTRE 2 PLAQUES operate?

ENTRE 2 PLAQUES operates in the sector Fabrication d’autres meubles et industries connexes de l’ameublement (NAF code 31.09B). See the 'Sector positioning' section above to compare the company with its competitors.