ENTREPRISE TESTONI REUNION : revenue, balance sheet and financial ratios

ENTREPRISE TESTONI REUNION is a French company founded 39 years ago, specialized in the sector Travaux d'installation électrique sur la voie publique. Based in SAINT-BENOIT (97470), this company of category PME shows in 2024 a revenue of 20.9 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 REUNION (SIREN 340270495)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 20 948 711 € 24 948 541 € 20 209 779 € 14 522 257 € 12 883 277 € 12 553 859 € N/C N/C N/C
Net income 681 753 € 620 567 € 621 932 € 348 093 € 224 488 € 269 149 € 237 405 € 202 718 € 341 778 €
EBITDA 1 239 130 € 1 601 681 € 1 154 851 € 728 120 € 481 108 € 299 816 € N/C N/C N/C
Net margin 3.3% 2.5% 3.1% 2.4% 1.7% 2.1% N/C N/C N/C

Revenue and income statement

In 2024, ENTREPRISE TESTONI REUNION achieves revenue of 20.9 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.8%. Significant drop of -16% vs 2023. After deducting consumption (5.2 M€), gross margin stands at 15.8 M€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.2 M€, representing 5.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 682 k€, i.e. 3.3% of revenue. This profit can be retained or distributed to shareholders.

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

20 948 711 €

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

15 762 665 €

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

1 239 130 €

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

796 365 €

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

681 753 €

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

5.9%

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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 26%. 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 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

25.642%

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

27.215%

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

2.366%

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

1.845

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

53.0%

Solvency indicators evolution
ENTREPRISE TESTONI REUNION

Sector positioning

Debt ratio
25.64 2024
2022
2023
2024
Q1: 0.04
Med: 10.12
Q3: 35.68
Average -10 pts over 3 years

In 2024, the debt ratio of ENTREPRISE TESTONI REUNION (25.64) 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
27.21% 2024
2022
2023
2024
Q1: 10.44%
Med: 25.04%
Q3: 43.2%
Good

In 2024, the financial autonomy of ENTREPRISE TESTONI REUNION (27.2%) 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
1.84 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 0.95 years
Watch +8 pts over 3 years

In 2024, the repayment capacity of ENTREPRISE TESTONI REUNION (1.84) 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 220.53. 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 2.0x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

220.528

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

1.961

Liquidity indicators evolution
ENTREPRISE TESTONI REUNION

Sector positioning

Liquidity ratio
220.53 2024
2022
2023
2024
Q1: 149.02
Med: 180.61
Q3: 245.87
Good +12 pts over 3 years

In 2024, the liquidity ratio of ENTREPRISE TESTONI REUNION (220.53) 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
1.96x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.25x
Q3: 4.71x
Good -15 pts over 3 years

In 2024, the interest coverage of ENTREPRISE TESTONI REUNION (2.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 122 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. The gap of 45 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 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 79 days of revenue, i.e. 4.6 M€ 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

4 576 455 €

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

122 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

77 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

9 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

79 j

WCR and payment terms evolution
ENTREPRISE TESTONI REUNION

Positioning of ENTREPRISE TESTONI REUNION in its sector

Comparison with sector Travaux d'installation électrique sur la voie publique

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (29 transactions). This range of 1 193 264€ to 4 488 478€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1193k€ 1771k€ 4488k€
1 771 171 € Range: 1 193 264€ - 4 488 478€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 29 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 d'installation électrique sur la voie publique)

Compare ENTREPRISE TESTONI REUNION with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation électrique sur la voie publique

Frequently asked questions about ENTREPRISE TESTONI REUNION

What is the revenue of ENTREPRISE TESTONI REUNION ?

The revenue of ENTREPRISE TESTONI REUNION in 2024 is 20.9 M€.

Is ENTREPRISE TESTONI REUNION profitable?

Yes, ENTREPRISE TESTONI REUNION generated a net profit of 682 k€ in 2024.

Where is the headquarters of ENTREPRISE TESTONI REUNION ?

The headquarters of ENTREPRISE TESTONI REUNION is located in SAINT-BENOIT (97470), in the department La Reunion.

Where to find the tax return of ENTREPRISE TESTONI REUNION ?

The tax return of ENTREPRISE TESTONI REUNION 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 REUNION operate?

ENTREPRISE TESTONI REUNION operates in the sector Travaux d'installation électrique sur la voie publique (NAF code 43.21B). See the 'Sector positioning' section above to compare the company with its competitors.