ENTREPRISE SPECIALISEE EN ACTIVITES FERROVIAIRES : revenue, balance sheet and financial ratios

ENTREPRISE SPECIALISEE EN ACTIVITES FERROVIAIRES is a French company founded 26 years ago, specialized in the sector Construction de voies ferrées de surface et souterraines. Based in BERRE L'ETANG (13130), this company of category PME shows in 2024 a revenue of 24.7 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 SPECIALISEE EN ACTIVITES FERROVIAIRES (SIREN 431253608)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 24 668 091 € 24 918 738 € 42 203 067 € 48 050 757 € 55 228 148 € 45 054 257 € 46 436 873 € 48 071 080 €
Net income -2 921 786 € 476 717 € 849 234 € 4 517 522 € 2 833 626 € 2 530 165 € 1 464 514 € 2 338 526 €
EBITDA -3 259 591 € -1 057 803 € -4 182 196 € 9 061 479 € 6 277 550 € 3 871 429 € 1 779 146 € 3 588 133 €
Net margin -11.8% 1.9% 2.0% 9.4% 5.1% 5.6% 3.2% 4.9%

Revenue and income statement

In 2024, ENTREPRISE SPECIALISEE EN ACTIVITES FERROVIAIRES achieves revenue of 24.7 M€. Revenue is declining over the period 2016-2024 (CAGR: -8.0%). Slight decline of -1% vs 2023. After deducting consumption (288 k€), gross margin stands at 24.4 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -3.3 M€, representing -13.2% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -208%, reducing margin by 9.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -2.9 M€ (-11.8% 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

24 668 091 €

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

24 380 020 €

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

-3 259 591 €

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

-3 150 922 €

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

-2 921 786 €

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

-13.2%

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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 -271%. 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 -15%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-270.821%

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

-14.743%

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

-13.516%

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

-1.49

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

12.0%

Solvency indicators evolution
ENTREPRISE SPECIALISEE EN ACTIVITES FERROVIAIRES

Sector positioning

Debt ratio
-270.82 2024
2021
2023
2024
Q1: 4.15
Med: 33.92
Q3: 157.93
Excellent -31 pts over 3 years

In 2024, the debt ratio of ENTREPRISE SPECIALISEE EN... (-270.82) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-14.74% 2024
2021
2023
2024
Q1: 5.69%
Med: 21.85%
Q3: 37.51%
Watch -22 pts over 3 years

In 2024, the financial autonomy of ENTREPRISE SPECIALISEE EN... (-14.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-1.49 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.63 years
Q3: 3.44 years
Excellent

In 2024, the repayment capacity of ENTREPRISE SPECIALISEE EN... (-1.49) 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 132.47. 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

132.473

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

-3.703

Liquidity indicators evolution
ENTREPRISE SPECIALISEE EN ACTIVITES FERROVIAIRES

Sector positioning

Liquidity ratio
132.47 2024
2021
2023
2024
Q1: 129.97
Med: 169.88
Q3: 227.23
Average -7 pts over 3 years

In 2024, the liquidity ratio of ENTREPRISE SPECIALISEE EN... (132.47) 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
-3.7x 2024
2021
2023
2024
Q1: -0.14x
Med: 0.75x
Q3: 12.09x
Average

In 2024, the interest coverage of ENTREPRISE SPECIALISEE EN... (-3.7x) 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: 126 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 79 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. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 111 days of revenue, i.e. 7.6 M€ to permanently finance. Notable WCR improvement over the period (-52%), freeing up cash.

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

7 619 727 €

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

126 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

79 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

3 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

111 j

WCR and payment terms evolution
ENTREPRISE SPECIALISEE EN ACTIVITES FERROVIAIRES

Positioning of ENTREPRISE SPECIALISEE EN ACTIVITES FERROVIAIRES in its sector

Comparison with sector Construction de voies ferrées de surface et souterraines

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of ENTREPRISE SPECIALISEE EN ACTIVITES FERROVIAIRES is estimated at 3 326 826 € (range 2 370 339€ - 6 118 866€). The price/revenue ratio is 0.13x (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
76 tx
2370k€ 3326k€ 6118k€
3 326 826 € Range: 2 370 339€ - 6 118 866€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
24 668 091 € × 0.13x = 3 326 826 €
Range: 2 370 340€ - 6 118 866€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 76 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 (Construction de voies ferrées de surface et souterraines)

Compare ENTREPRISE SPECIALISEE EN ACTIVITES FERROVIAIRES with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de voies ferrées de surface et souterraines

Frequently asked questions about ENTREPRISE SPECIALISEE EN ACTIVITES FERROVIAIRES

What is the revenue of ENTREPRISE SPECIALISEE EN ACTIVITES FERROVIAIRES ?

The revenue of ENTREPRISE SPECIALISEE EN ACTIVITES FERROVIAIRES in 2024 is 24.7 M€.

Is ENTREPRISE SPECIALISEE EN ACTIVITES FERROVIAIRES profitable?

ENTREPRISE SPECIALISEE EN ACTIVITES FERROVIAIRES recorded a net loss in 2024.

Where is the headquarters of ENTREPRISE SPECIALISEE EN ACTIVITES FERROVIAIRES ?

The headquarters of ENTREPRISE SPECIALISEE EN ACTIVITES FERROVIAIRES is located in BERRE L'ETANG (13130), in the department Bouches-du-Rhone.

Where to find the tax return of ENTREPRISE SPECIALISEE EN ACTIVITES FERROVIAIRES ?

The tax return of ENTREPRISE SPECIALISEE EN ACTIVITES FERROVIAIRES 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 SPECIALISEE EN ACTIVITES FERROVIAIRES operate?

ENTREPRISE SPECIALISEE EN ACTIVITES FERROVIAIRES operates in the sector Construction de voies ferrées de surface et souterraines (NAF code 42.12Z). See the 'Sector positioning' section above to compare the company with its competitors.