ENTREPRISE TESTONI ELECTRICITE GENERALE : revenue, balance sheet and financial ratios

ENTREPRISE TESTONI ELECTRICITE GENERALE is a French company founded 55 years ago, specialized in the sector Construction de réseaux électriques et de télécommunications. Based in ROGNAC (13340), this company of category PME shows in 2021 a revenue of 2.1 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 TESTONI ELECTRICITE GENERALE (SIREN 637180142)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 2 077 719 € 1 964 353 € 2 108 928 € 2 055 218 € 1 998 063 € 1 877 468 €
Net income 122 927 € 235 856 € 120 907 € 104 716 € 117 649 € 205 144 €
EBITDA 193 376 € 344 106 € 200 294 € 154 545 € 168 362 € 290 664 €
Net margin 5.9% 12.0% 5.7% 5.1% 5.9% 10.9%

Revenue and income statement

In 2021, ENTREPRISE TESTONI ELECTRICITE GENERALE achieves revenue of 2.1 M€. Revenue is growing positively over 6 years (CAGR: +2.0%). Vs 2020: +6%. After deducting consumption (430 k€), gross margin stands at 1.6 M€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 193 k€, representing 9.3% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -44%, reducing margin by 8.2 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 123 k€, i.e. 5.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 077 719 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 647 729 €

EBITDA (2021) ?
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

193 376 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

186 822 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

122 927 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.3%

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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 304%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 6.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

304.321%

Financial autonomy (2021) ?
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

13.796%

Cash flow / Revenue (2021) ?
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

6.23%

Repayment capacity (2021) ?
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

4.604

Asset age ratio (2021) ?
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

19.1%

Solvency indicators evolution
ENTREPRISE TESTONI ELECTRICITE GENERALE

Sector positioning

Debt ratio
304.32 2021
2019
2020
2021
Q1: 0.03
Med: 13.49
Q3: 68.02
Watch

In 2021, the debt ratio of ENTREPRISE TESTONI ELECTR... (304.32) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
13.8% 2021
2019
2020
2021
Q1: 10.57%
Med: 27.53%
Q3: 44.76%
Average -13 pts over 3 years

In 2021, the financial autonomy of ENTREPRISE TESTONI ELECTR... (13.8%) 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
4.6 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.07 years
Q3: 1.46 years
Average

In 2021, the repayment capacity of ENTREPRISE TESTONI ELECTR... (4.60) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 202.26. 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 5.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

202.261

Interest coverage (2021) ?
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

5.227

Liquidity indicators evolution
ENTREPRISE TESTONI ELECTRICITE GENERALE

Sector positioning

Liquidity ratio
202.26 2021
2019
2020
2021
Q1: 131.79
Med: 201.81
Q3: 274.66
Good +18 pts over 3 years

In 2021, the liquidity ratio of ENTREPRISE TESTONI ELECTR... (202.26) 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.

Interest coverage
5.23x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.16x
Q3: 1.72x
Excellent

In 2021, the interest coverage of ENTREPRISE TESTONI ELECTR... (5.2x) 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: 93 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 79 days. The company must finance 14 days of gap between collections and payments. Inventory turnover is 24 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 97 days of revenue, i.e. 559 k€ to permanently finance. Over 2016-2021, WCR increased by +47%, requiring additional financing.

Operating WCR (2021) ?
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

558 823 €

Customer credit (2021) ?
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

93 j

Supplier credit (2021) ?
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 (2021) ?
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

24 j

WCR in days of revenue (2021) ?
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

97 j

WCR and payment terms evolution
ENTREPRISE TESTONI ELECTRICITE GENERALE

Positioning of ENTREPRISE TESTONI ELECTRICITE GENERALE in its sector

Comparison with sector Construction de réseaux électriques et de télécommunications

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (37 transactions). This range of 35 499€ to 110 426€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
35k€ 80k€ 110k€
80 625 € Range: 35 499€ - 110 426€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 37 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 réseaux électriques et de télécommunications)

Compare ENTREPRISE TESTONI ELECTRICITE GENERALE with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de réseaux électriques et de télécommunications

Frequently asked questions about ENTREPRISE TESTONI ELECTRICITE GENERALE

What is the revenue of ENTREPRISE TESTONI ELECTRICITE GENERALE ?

The revenue of ENTREPRISE TESTONI ELECTRICITE GENERALE in 2021 is 2.1 M€.

Is ENTREPRISE TESTONI ELECTRICITE GENERALE profitable?

Yes, ENTREPRISE TESTONI ELECTRICITE GENERALE generated a net profit of 123 k€ in 2021.

Where is the headquarters of ENTREPRISE TESTONI ELECTRICITE GENERALE ?

The headquarters of ENTREPRISE TESTONI ELECTRICITE GENERALE is located in ROGNAC (13340), in the department Bouches-du-Rhone.

Where to find the tax return of ENTREPRISE TESTONI ELECTRICITE GENERALE ?

The tax return of ENTREPRISE TESTONI ELECTRICITE GENERALE 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 TESTONI ELECTRICITE GENERALE operate?

ENTREPRISE TESTONI ELECTRICITE GENERALE operates in the sector Construction de réseaux électriques et de télécommunications (NAF code 42.22Z). See the 'Sector positioning' section above to compare the company with its competitors.