ENTREPRISE E. CLEMENTE : revenue, balance sheet and financial ratios

ENTREPRISE E. CLEMENTE is a French company founded 49 years ago, specialized in the sector Travaux de peinture et vitrerie. Based in SAINT-ETIENNE (42000), this company of category PME shows in 2023 a revenue of 2.4 M€. 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 - ENTREPRISE E. CLEMENTE (SIREN 309598548)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 2 428 979 € 2 689 388 € 2 350 215 € 2 044 149 € 2 067 013 € 2 051 148 € 1 797 446 € 1 689 143 €
Net income 76 907 € 148 494 € 68 831 € 145 910 € 103 132 € 111 756 € 69 619 € 88 103 € 43 417 € 85 738 €
EBITDA N/C N/C 107 345 € 264 323 € 145 907 € 177 985 € 99 864 € 67 050 € 47 446 € 77 764 €
Net margin N/C N/C 2.8% 5.4% 4.4% 5.5% 3.4% 4.3% 2.4% 5.1%

Revenue and income statement

In 2025, ENTREPRISE E. CLEMENTE generates positive net income of 77 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 86 k€ -> 77 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

76 907 €

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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 24%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 45%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

24.143%

Financial autonomy (2025) ?
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

44.814%

Asset age ratio (2025) ?
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

34.2%

Solvency indicators evolution
ENTREPRISE E. CLEMENTE

Sector positioning

Debt ratio
24.14 2025
2023
2024
2025
Q1: 3.51
Med: 16.26
Q3: 46.64
Average -18 pts over 3 years

In 2025, the debt ratio of ENTREPRISE E. CLEMENTE (24.14) 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
44.81% 2025
2023
2024
2025
Q1: 23.83%
Med: 44.23%
Q3: 60.71%
Good -15 pts over 3 years

In 2025, the financial autonomy of ENTREPRISE E. CLEMENTE (44.8%) 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
3.9 years 2023
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.82 years
Watch

In 2023, the repayment capacity of ENTREPRISE E. CLEMENTE (3.90) 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 206.73. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

206.734

Liquidity indicators evolution
ENTREPRISE E. CLEMENTE

Sector positioning

Liquidity ratio
206.73 2025
2023
2024
2025
Q1: 157.58
Med: 219.08
Q3: 320.95
Average -25 pts over 3 years

In 2025, the liquidity ratio of ENTREPRISE E. CLEMENTE (206.73) 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
1.88x 2023
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.37x
Excellent

In 2023, the interest coverage of ENTREPRISE E. CLEMENTE (1.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2025) ?
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 (2025) ?
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

0 j

Supplier credit (2025) ?
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 (2025) ?
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
ENTREPRISE E. CLEMENTE

Positioning of ENTREPRISE E. CLEMENTE in its sector

Comparison with sector Travaux de peinture et vitrerie

Valuation estimate

Based on 88 transactions of similar company sales (all years), the value of ENTREPRISE E. CLEMENTE is estimated at 228 715 € (range 80 096€ - 435 520€). 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 2025
88 tx
80k€ 228k€ 435k€
228 715 € Range: 80 096€ - 435 520€
NAF 5 all-time

Valuation method used

Net Income Multiple
76 907 € × 3.0x = 228 716 €
Range: 80 096€ - 435 520€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 88 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 peinture et vitrerie)

Compare ENTREPRISE E. CLEMENTE with other companies in the same sector:

Frequently asked questions about ENTREPRISE E. CLEMENTE

What is the revenue of ENTREPRISE E. CLEMENTE ?

The revenue of ENTREPRISE E. CLEMENTE in 2023 is 2.4 M€.

Is ENTREPRISE E. CLEMENTE profitable?

Yes, ENTREPRISE E. CLEMENTE generated a net profit of 77 k€ in 2025.

Where is the headquarters of ENTREPRISE E. CLEMENTE ?

The headquarters of ENTREPRISE E. CLEMENTE is located in SAINT-ETIENNE (42000), in the department Loire.

Where to find the tax return of ENTREPRISE E. CLEMENTE ?

The tax return of ENTREPRISE E. CLEMENTE 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 ENTREPRISE E. CLEMENTE operate?

ENTREPRISE E. CLEMENTE operates in the sector Travaux de peinture et vitrerie (NAF code 43.34Z). See the 'Sector positioning' section above to compare the company with its competitors.