ENTREPRISE FERLAY ET FILS : revenue, balance sheet and financial ratios

ENTREPRISE FERLAY ET FILS is a French company founded 38 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in MARCHES (26300), this company of category PME shows in 2019 a revenue of 1.4 M€. 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 - ENTREPRISE FERLAY ET FILS (SIREN 343009106)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C 1 386 864 € 999 772 € 1 013 457 € 1 093 834 €
Net income 348 680 € 392 488 € 422 259 € 518 273 € 389 697 € 333 619 € 315 659 € 206 501 € 168 316 € 203 562 €
EBITDA N/C N/C N/C N/C N/C N/C 453 925 € 309 166 € 262 687 € 307 220 €
Net margin N/C N/C N/C N/C N/C N/C 22.8% 20.7% 16.6% 18.6%

Revenue and income statement

In 2025, ENTREPRISE FERLAY ET FILS generates positive net income of 349 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 204 k€ -> 349 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

348 680 €

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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 10%. 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 64%. 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

9.861%

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

64.462%

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

26.4%

Solvency indicators evolution
ENTREPRISE FERLAY ET FILS

Sector positioning

Debt ratio
9.86 2025
2023
2024
2025
Q1: 5.29
Med: 20.37
Q3: 51.81
Good -14 pts over 3 years

In 2025, the debt ratio of ENTREPRISE FERLAY ET FILS (9.86) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
64.46% 2025
2023
2024
2025
Q1: 23.52%
Med: 42.41%
Q3: 60.46%
Excellent

In 2025, the financial autonomy of ENTREPRISE FERLAY ET FILS (64.5%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 280.20. 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

280.198

Liquidity indicators evolution
ENTREPRISE FERLAY ET FILS

Sector positioning

Liquidity ratio
280.2 2025
2023
2024
2025
Q1: 151.26
Med: 213.13
Q3: 324.49
Good -10 pts over 3 years

In 2025, the liquidity ratio of ENTREPRISE FERLAY ET FILS (280.20) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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.

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 FERLAY ET FILS

Positioning of ENTREPRISE FERLAY ET FILS in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 316 070€ to 3 673 893€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
316k€ 939k€ 3673k€
939 526 € Range: 316 070€ - 3 673 893€
NAF 5 année 2025

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 (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare ENTREPRISE FERLAY ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about ENTREPRISE FERLAY ET FILS

What is the revenue of ENTREPRISE FERLAY ET FILS ?

The revenue of ENTREPRISE FERLAY ET FILS in 2019 is 1.4 M€.

Is ENTREPRISE FERLAY ET FILS profitable?

Yes, ENTREPRISE FERLAY ET FILS generated a net profit of 349 k€ in 2025.

Where is the headquarters of ENTREPRISE FERLAY ET FILS ?

The headquarters of ENTREPRISE FERLAY ET FILS is located in MARCHES (26300), in the department Drome.

Where to find the tax return of ENTREPRISE FERLAY ET FILS ?

The tax return of ENTREPRISE FERLAY ET FILS 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 FERLAY ET FILS operate?

ENTREPRISE FERLAY ET FILS operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.