ENTREPRISE RICHARD : revenue, balance sheet and financial ratios

ENTREPRISE RICHARD is a French company founded 57 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in EPAGNY METZ-TESSY (74370), this company of category ETI shows in 2024 a revenue of 3.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ENTREPRISE RICHARD (SIREN 746920537)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 640 103 € 3 138 926 € 3 452 360 € 4 138 508 € 3 324 408 € 3 299 254 € 3 958 674 € 3 708 428 € 3 641 753 €
Net income -234 315 € -140 507 € -221 262 € 85 543 € 270 615 € 90 008 € 204 713 € 150 660 € 159 640 €
EBITDA -268 063 € -180 217 € -125 713 € 353 726 € 552 643 € 198 446 € 548 076 € 433 546 € 394 674 €
Net margin -6.4% -4.5% -6.4% 2.1% 8.1% 2.7% 5.2% 4.1% 4.4%

Revenue and income statement

In 2024, ENTREPRISE RICHARD achieves revenue of 3.6 M€. Activity remains stable over the period (CAGR: -0.0%). Vs 2023, growth of +16% (3.1 M€ -> 3.6 M€). After deducting consumption (1.7 M€), gross margin stands at 1.9 M€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -268 k€, representing -7.4% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -234 k€ (-6.4% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 640 103 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 943 075 €

EBITDA (2024) ?
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

-268 063 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-338 761 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-234 315 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-7.4%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 14%. 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 42%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

13.97%

Financial autonomy (2024) ?
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

41.871%

Cash flow / Revenue (2024) ?
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

-4.633%

Repayment capacity (2024) ?
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

-0.64

Asset age ratio (2024) ?
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

8.3%

Solvency indicators evolution
ENTREPRISE RICHARD

Sector positioning

Debt ratio
13.97 2024
2022
2023
2024
Q1: 0.0
Med: 15.2
Q3: 59.48
Good -6 pts over 3 years

In 2024, the debt ratio of ENTREPRISE RICHARD (13.97) 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
41.87% 2024
2022
2023
2024
Q1: 20.88%
Med: 43.36%
Q3: 63.48%
Average -10 pts over 3 years

In 2024, the financial autonomy of ENTREPRISE RICHARD (41.9%) 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
-0.64 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.26 years
Q3: 2.04 years
Excellent

In 2024, the repayment capacity of ENTREPRISE RICHARD (-0.64) 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 212.24. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

212.244

Interest coverage (2024) ?
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

-0.929

Liquidity indicators evolution
ENTREPRISE RICHARD

Sector positioning

Liquidity ratio
212.24 2024
2022
2023
2024
Q1: 161.05
Med: 260.85
Q3: 420.01
Average -15 pts over 3 years

In 2024, the liquidity ratio of ENTREPRISE RICHARD (212.24) 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
-0.93x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.51x
Q3: 10.02x
Average

In 2024, the interest coverage of ENTREPRISE RICHARD (-0.9x) 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: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 93 days of revenue, i.e. 943 k€ to permanently finance.

Operating WCR (2024) ?
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

942 859 €

Customer credit (2024) ?
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

35 j

Supplier credit (2024) ?
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

61 j

Inventory turnover (2024) ?
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

16 j

WCR in days of revenue (2024) ?
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

93 j

WCR and payment terms evolution
ENTREPRISE RICHARD

Positioning of ENTREPRISE RICHARD in its sector

Comparison with sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin

Valuation estimate

Based on 95 transactions of similar company sales (all years), the value of ENTREPRISE RICHARD is estimated at 632 267 € (range 361 522€ - 1 402 843€). The price/revenue ratio is 0.17x (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 2024
95 tx
361k€ 632k€ 1402k€
632 267 € Range: 361 522€ - 1 402 843€
NAF 5 all-time

Valuation method used

Revenue Multiple
3 640 103 € × 0.17x = 632 267 €
Range: 361 522€ - 1 402 844€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 95 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 (Exploitation de gravières et sablières, extraction d’argiles et de kaolin)

Compare ENTREPRISE RICHARD with other companies in the same sector:

Voir toutes les statistiques du secteur Exploitation de gravières et sablières, extraction d’argiles et de kaolin

Frequently asked questions about ENTREPRISE RICHARD

What is the revenue of ENTREPRISE RICHARD ?

The revenue of ENTREPRISE RICHARD in 2024 is 3.6 M€.

Is ENTREPRISE RICHARD profitable?

ENTREPRISE RICHARD recorded a net loss in 2024.

Where is the headquarters of ENTREPRISE RICHARD ?

The headquarters of ENTREPRISE RICHARD is located in EPAGNY METZ-TESSY (74370), in the department Haute-Savoie.

Where to find the tax return of ENTREPRISE RICHARD ?

The tax return of ENTREPRISE RICHARD 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 RICHARD operate?

ENTREPRISE RICHARD operates in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin (NAF code 08.12Z). See the 'Sector positioning' section above to compare the company with its competitors.