ENTREPRISE GENERALE DE SURFACE COMMERCIALE : revenue, balance sheet and financial ratios

ENTREPRISE GENERALE DE SURFACE COMMERCIALE is a French company founded 24 years ago, specialized in the sector Commerce de détail de meubles. Based in THILOUZE (37260), this company of category PME shows in 2023 a revenue of 748 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 - ENTREPRISE GENERALE DE SURFACE COMMERCIALE (SIREN 439072265)
Indicator 2023 2022 2021 2020 2019 2018
Revenue 748 481 € 1 736 401 € 1 273 450 € 1 241 481 € 1 421 216 € 1 575 668 €
Net income 23 121 € 59 906 € 56 639 € 64 922 € 120 617 € 97 191 €
EBITDA 31 136 € 130 871 € 122 844 € 138 882 € 203 761 € 154 758 €
Net margin 3.1% 3.5% 4.4% 5.2% 8.5% 6.2%

Revenue and income statement

In 2023, ENTREPRISE GENERALE DE SURFACE COMMERCIALE achieves revenue of 748 k€. Revenue is declining over the period 2018-2023 (CAGR: -13.8%). Significant drop of -57% vs 2022. After deducting consumption (331 k€), gross margin stands at 417 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 31 k€, representing 4.2% of revenue. Warning negative scissor effect: despite revenue change (-57%), EBITDA varies by -76%, reducing margin by 3.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 23 k€, i.e. 3.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

748 481 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

417 262 €

EBITDA (2023) ?
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

31 136 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

9 681 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

23 121 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.2%

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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 133%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 33.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

132.615%

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

33.668%

Cash flow / Revenue (2023) ?
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

2.839%

Repayment capacity (2023) ?
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

33.037

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

25.4%

Solvency indicators evolution
ENTREPRISE GENERALE DE SURFACE COMMERCIALE

Sector positioning

Debt ratio
132.62 2023
2021
2022
2023
Q1: 2.12
Med: 29.27
Q3: 93.95
Average

In 2023, the debt ratio of ENTREPRISE GENERALE DE SU... (132.62) 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
33.67% 2023
2021
2022
2023
Q1: 12.04%
Med: 28.81%
Q3: 48.02%
Good +6 pts over 3 years

In 2023, the financial autonomy of ENTREPRISE GENERALE DE SU... (33.7%) 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
33.04 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.61 years
Q3: 2.58 years
Watch

In 2023, the repayment capacity of ENTREPRISE GENERALE DE SU... (33.04) 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 451.94. 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 27.5x. Operating income very largely covers interest expenses: high safety margin.

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

451.943

Interest coverage (2023) ?
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

27.476

Liquidity indicators evolution
ENTREPRISE GENERALE DE SURFACE COMMERCIALE

Sector positioning

Liquidity ratio
451.94 2023
2021
2022
2023
Q1: 117.16
Med: 164.9
Q3: 258.07
Excellent

In 2023, the liquidity ratio of ENTREPRISE GENERALE DE SU... (451.94) 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
27.48x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.92x
Q3: 4.31x
Excellent

In 2023, the interest coverage of ENTREPRISE GENERALE DE SU... (27.5x) 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. Average customer payment term: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 670 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 625 days of revenue, i.e. 1.3 M€ to permanently finance. Over 2018-2023, WCR increased by +945%, requiring additional financing.

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

1 300 314 €

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

20 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

40 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

670 j

WCR in days of revenue (2023) ?
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

625 j

WCR and payment terms evolution
ENTREPRISE GENERALE DE SURFACE COMMERCIALE

Positioning of ENTREPRISE GENERALE DE SURFACE COMMERCIALE in its sector

Comparison with sector Commerce de détail de meubles

Valuation estimate

Based on 55 transactions of similar company sales in 2023, the value of ENTREPRISE GENERALE DE SURFACE COMMERCIALE is estimated at 101 613 € (range 53 173€ - 187 829€). With an EBITDA of 31 136€, the sector multiple of 2.8x is applied. The price/revenue ratio is 0.20x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
55 tx
53k€ 101k€ 187k€
101 613 € Range: 53 173€ - 187 829€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
31 136 € × 2.8x
Estimation 87 463 €
41 239€ - 165 833€
Revenue Multiple 30%
748 481 € × 0.20x
Estimation 147 841 €
90 983€ - 234 534€
Net Income Multiple 20%
23 121 € × 2.9x
Estimation 67 649 €
26 294€ - 172 765€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 55 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 (Commerce de détail de meubles)

Compare ENTREPRISE GENERALE DE SURFACE COMMERCIALE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de meubles

Frequently asked questions about ENTREPRISE GENERALE DE SURFACE COMMERCIALE

What is the revenue of ENTREPRISE GENERALE DE SURFACE COMMERCIALE ?

The revenue of ENTREPRISE GENERALE DE SURFACE COMMERCIALE in 2023 is 748 k€.

Is ENTREPRISE GENERALE DE SURFACE COMMERCIALE profitable?

Yes, ENTREPRISE GENERALE DE SURFACE COMMERCIALE generated a net profit of 23 k€ in 2023.

Where is the headquarters of ENTREPRISE GENERALE DE SURFACE COMMERCIALE ?

The headquarters of ENTREPRISE GENERALE DE SURFACE COMMERCIALE is located in THILOUZE (37260), in the department Indre-et-Loire.

Where to find the tax return of ENTREPRISE GENERALE DE SURFACE COMMERCIALE ?

The tax return of ENTREPRISE GENERALE DE SURFACE COMMERCIALE 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 GENERALE DE SURFACE COMMERCIALE operate?

ENTREPRISE GENERALE DE SURFACE COMMERCIALE operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.