ENTREPRISE TROMMENSCHLAGER : revenue, balance sheet and financial ratios

ENTREPRISE TROMMENSCHLAGER is a French company founded 39 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in ETUEFFONT (90170), this company of category PME shows in 2023 a revenue of 2.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - ENTREPRISE TROMMENSCHLAGER (SIREN 340380013)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 2 058 270 € 2 163 511 € 2 275 053 € 2 741 014 € 2 416 862 € 2 834 699 € 2 261 778 €
Net income 15 235 € 11 512 € 10 157 € 53 268 € 68 666 € 57 089 € 37 109 €
EBITDA -38 360 € -122 106 € 35 433 € 78 260 € 7 670 € 304 870 € -55 990 €
Net margin 0.7% 0.5% 0.4% 1.9% 2.8% 2.0% 1.6%

Revenue and income statement

In 2023, ENTREPRISE TROMMENSCHLAGER achieves revenue of 2.1 M€. Activity remains stable over the period (CAGR: -1.6%). Slight decline of -5% vs 2022. After deducting consumption (755 k€), gross margin stands at 1.3 M€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -38 k€, representing -1.9% of revenue. Positive scissor effect: EBITDA margin improves by +3.8 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 15 k€, i.e. 0.7% 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

2 058 270 €

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

1 302 772 €

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

-38 360 €

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

-3 474 €

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

15 235 €

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

-1.9%

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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 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory.

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

42.346%

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

33.714%

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

-1.669%

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

-4.509

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

4.5%

Solvency indicators evolution
ENTREPRISE TROMMENSCHLAGER

Sector positioning

Debt ratio
42.35 2023
2021
2022
2023
Q1: 7.85
Med: 36.01
Q3: 94.84
Average +18 pts over 3 years

In 2023, the debt ratio of ENTREPRISE TROMMENSCHLAGER (42.35) 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
33.71% 2023
2021
2022
2023
Q1: 19.68%
Med: 37.72%
Q3: 54.76%
Average -12 pts over 3 years

In 2023, the financial autonomy of ENTREPRISE TROMMENSCHLAGER (33.7%) 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
-4.51 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.69 years
Q3: 2.28 years
Excellent -14 pts over 3 years

In 2023, the repayment capacity of ENTREPRISE TROMMENSCHLAGER (-4.51) 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 156.28. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

156.282

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

-25.779

Liquidity indicators evolution
ENTREPRISE TROMMENSCHLAGER

Sector positioning

Liquidity ratio
156.28 2023
2021
2022
2023
Q1: 140.28
Med: 196.99
Q3: 296.56
Average +6 pts over 3 years

In 2023, the liquidity ratio of ENTREPRISE TROMMENSCHLAGER (156.28) 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
-25.78x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.82x
Q3: 3.69x
Average -50 pts over 3 years

In 2023, the interest coverage of ENTREPRISE TROMMENSCHLAGER (-25.8x) 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: 95 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 98 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 68 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 151 days of revenue, i.e. 864 k€ to permanently finance. Over 2017-2023, WCR increased by +37%, 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

863 671 €

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

95 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

98 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

68 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

151 j

WCR and payment terms evolution
ENTREPRISE TROMMENSCHLAGER

Positioning of ENTREPRISE TROMMENSCHLAGER in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of ENTREPRISE TROMMENSCHLAGER is estimated at 298 735 € (range 155 138€ - 660 484€). The price/revenue ratio is 0.22x (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.

Estimated enterprise value 2023
120 transactions
155k€ 298k€ 660k€
298 735 € Range: 155 138€ - 660 484€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
2 058 270 € × 0.22x
Estimation 462 188 €
248 603€ - 1 000 858€
Net Income Multiple 20%
15 235 € × 3.5x
Estimation 53 558 €
14 941€ - 149 925€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 de terrassement courants et travaux préparatoires)

Compare ENTREPRISE TROMMENSCHLAGER with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about ENTREPRISE TROMMENSCHLAGER

What is the revenue of ENTREPRISE TROMMENSCHLAGER ?

The revenue of ENTREPRISE TROMMENSCHLAGER in 2023 is 2.1 M€.

Is ENTREPRISE TROMMENSCHLAGER profitable?

Yes, ENTREPRISE TROMMENSCHLAGER generated a net profit of 15 k€ in 2023.

Where is the headquarters of ENTREPRISE TROMMENSCHLAGER ?

The headquarters of ENTREPRISE TROMMENSCHLAGER is located in ETUEFFONT (90170), in the department Territoire de Belfort.

Where to find the tax return of ENTREPRISE TROMMENSCHLAGER ?

The tax return of ENTREPRISE TROMMENSCHLAGER 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 TROMMENSCHLAGER operate?

ENTREPRISE TROMMENSCHLAGER operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.