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ENTRE CIEL ET TERRE : revenue, balance sheet and financial ratios

ENTRE CIEL ET TERRE is a French company founded 4 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in BOURG-SAINT-MAURICE (73700), this company of category PME shows in 2022 a revenue of 42 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 - ENTRE CIEL ET TERRE (SIREN 908319627)
Indicator 2023 2022
Revenue N/C 41 502 €
Net income 0 € 508 €
EBITDA N/C 985 €
Net margin N/C 1.2%

Revenue and income statement

In 2023, ENTRE CIEL ET TERRE records a net loss of 0 €. This deficit will reduce equity on the balance sheet.

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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 477%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

476.606%

Financial autonomy (2023) ?
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

14.603%

Asset age ratio (2023) ?
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

80.3%

Solvency indicators evolution
ENTRE CIEL ET TERRE

Sector positioning

Debt ratio
476.61 2023
2022
2023
Q1: 0.03
Med: 18.67
Q3: 75.45
Watch

In 2023, the debt ratio of ENTRE CIEL ET TERRE (476.61) 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
14.6% 2023
2022
2023
Q1: 4.17%
Med: 30.41%
Q3: 56.54%
Average -11 pts over 2 years

In 2023, the financial autonomy of ENTRE CIEL ET TERRE (14.6%) 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
0.0 years 2022
2022
Q1: 0.0 years
Med: 0.02 years
Q3: 2.29 years
Excellent

In 2022, the repayment capacity of ENTRE CIEL ET TERRE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 87.76. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

87.762

Liquidity indicators evolution
ENTRE CIEL ET TERRE

Sector positioning

Liquidity ratio
87.76 2023
2022
2023
Q1: 132.02
Med: 227.72
Q3: 418.09
Watch

In 2023, the liquidity ratio of ENTRE CIEL ET TERRE (87.76) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.48x
Average

In 2022, the interest coverage of ENTRE CIEL ET TERRE (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: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 283 days. Excellent situation: suppliers finance 250 days of the operating cycle (retail model).

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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

33 j

Supplier credit (2023) ?
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

283 j

Inventory turnover (2023) ?
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 and payment terms evolution
ENTRE CIEL ET TERRE

Positioning of ENTRE CIEL ET TERRE in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Similar companies (Autres commerces de détail spécialisés divers)

Compare ENTRE CIEL ET TERRE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about ENTRE CIEL ET TERRE

What is the revenue of ENTRE CIEL ET TERRE ?

The revenue of ENTRE CIEL ET TERRE in 2022 is 42 k€.

Is ENTRE CIEL ET TERRE profitable?

Yes, ENTRE CIEL ET TERRE generated a net profit of 508€ in 2022.

Where is the headquarters of ENTRE CIEL ET TERRE ?

The headquarters of ENTRE CIEL ET TERRE is located in BOURG-SAINT-MAURICE (73700), in the department Savoie.

Where to find the tax return of ENTRE CIEL ET TERRE ?

The tax return of ENTRE CIEL ET TERRE 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 CIEL ET TERRE operate?

ENTRE CIEL ET TERRE operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.