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

ENTRE TERRE ET CIEL COUVERTURE FUMISTERIE is a French company founded 10 years ago, specialized in the sector Travaux de couverture par éléments. Based in MUZILLAC (56190), this company of category PME shows in 2017 a revenue of 92 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 TERRE ET CIEL COUVERTURE FUMISTERIE (SIREN 813197043)
Indicator 2017
Revenue 91 797 €
Net income 17 129 €
EBITDA 25 278 €
Net margin 18.7%

Revenue and income statement

In 2017, ENTRE TERRE ET CIEL COUVERTURE FUMISTERIE achieves revenue of 92 k€. After deducting consumption (36 k€), gross margin stands at 56 k€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 25 k€, representing 27.5% of 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 17 k€, i.e. 18.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

91 797 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

55 928 €

EBITDA (2017) ?
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

25 278 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

17 102 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

17 129 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

27.5%

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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 60%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 59%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 27.6% 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 (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

60.234%

Financial autonomy (2017) ?
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

59.034%

Cash flow / Revenue (2017) ?
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

27.574%

Repayment capacity (2017) ?
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

0.782

Asset age ratio (2017) ?
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

59.0%

Solvency indicators evolution
ENTRE TERRE ET CIEL COUVERTURE FUMISTERIE

Sector positioning

Debt ratio
60.23 2017
2017
Q1: 3.41
Med: 20.08
Q3: 60.23
Average

In 2017, the debt ratio of ENTRE TERRE ET CIEL COUVE... (60.23) 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
59.03% 2017
2017
Q1: 16.97%
Med: 36.85%
Q3: 55.0%
Excellent

In 2017, the financial autonomy of ENTRE TERRE ET CIEL COUVE... (59.0%) 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
0.78 years 2017
2017
Q1: 0.0 years
Med: 0.3 years
Q3: 1.48 years
Average

In 2017, the repayment capacity of ENTRE TERRE ET CIEL COUVE... (0.78) 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 867.07. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2017) ?
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

867.065

Interest coverage (2017) ?
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

0.028

Liquidity indicators evolution
ENTRE TERRE ET CIEL COUVERTURE FUMISTERIE

Sector positioning

Liquidity ratio
867.07 2017
2017
Q1: 136.55
Med: 189.85
Q3: 282.72
Excellent

In 2017, the liquidity ratio of ENTRE TERRE ET CIEL COUVE... (867.07) 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
0.03x 2017
2017
Q1: 0.0x
Med: 0.67x
Q3: 3.93x
Average

In 2017, the interest coverage of ENTRE TERRE ET CIEL COUVE... (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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The gap of 47 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 64 days of revenue, i.e. 16 k€ to permanently finance.

Operating WCR (2017) ?
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

16 325 €

Customer credit (2017) ?
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

47 j

Supplier credit (2017) ?
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 (2017) ?
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 (2017) ?
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

64 j

WCR and payment terms evolution
ENTRE TERRE ET CIEL COUVERTURE FUMISTERIE

Positioning of ENTRE TERRE ET CIEL COUVERTURE FUMISTERIE in its sector

Comparison with sector Travaux de couverture par éléments

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of ENTRE TERRE ET CIEL COUVERTURE FUMISTERIE is estimated at 41 948 € (range 19 205€ - 69 038€). With an EBITDA of 25 278€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.16x (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.

Estimated enterprise value 2017
113 transactions
19k€ 41k€ 69k€
41 948 € Range: 19 205€ - 69 038€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
25 278 € × 2.2x
Estimation 56 867 €
23 472€ - 91 242€
Revenue Multiple 30%
91 797 € × 0.16x
Estimation 14 237 €
9 257€ - 23 301€
Net Income Multiple 20%
17 129 € × 2.7x
Estimation 46 221 €
23 462€ - 82 136€
How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Travaux de couverture par éléments)

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

Voir toutes les statistiques du secteur Travaux de couverture par éléments

Frequently asked questions about ENTRE TERRE ET CIEL COUVERTURE FUMISTERIE

What is the revenue of ENTRE TERRE ET CIEL COUVERTURE FUMISTERIE ?

The revenue of ENTRE TERRE ET CIEL COUVERTURE FUMISTERIE in 2017 is 92 k€.

Is ENTRE TERRE ET CIEL COUVERTURE FUMISTERIE profitable?

Yes, ENTRE TERRE ET CIEL COUVERTURE FUMISTERIE generated a net profit of 17 k€ in 2017.

Where is the headquarters of ENTRE TERRE ET CIEL COUVERTURE FUMISTERIE ?

The headquarters of ENTRE TERRE ET CIEL COUVERTURE FUMISTERIE is located in MUZILLAC (56190), in the department Morbihan.

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

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

ENTRE TERRE ET CIEL COUVERTURE FUMISTERIE operates in the sector Travaux de couverture par éléments (NAF code 43.91B). See the 'Sector positioning' section above to compare the company with its competitors.