ENTREPRISES COMMERCIALES INDUSTRIELLES : revenue, balance sheet and financial ratios

ENTREPRISES COMMERCIALES INDUSTRIELLES is a French company founded 38 years ago, specialized in the sector Travaux de revêtement des sols et des murs. Based in CARROS (06510), this company of category ETI shows in 2023 a revenue of 3.0 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 - ENTREPRISES COMMERCIALES INDUSTRIELLES (SIREN 965800402)
Indicator 2023 2022 2020 2019 2018 2017 2015
Revenue 2 977 732 € 3 226 205 € 4 011 157 € 3 742 360 € 3 233 238 € 1 729 069 € N/C
Net income -158 010 € 62 019 € 150 725 € 76 775 € 235 528 € 48 997 € -16 310 €
EBITDA -171 708 € 169 768 € 225 948 € 141 281 € 312 075 € -12 872 € N/C
Net margin -5.3% 1.9% 3.8% 2.1% 7.3% 2.8% N/C

Revenue and income statement

In 2023, ENTREPRISES COMMERCIALES INDUSTRIELLES achieves revenue of 3.0 M€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +9.5%. Slight decline of -8% vs 2022. After deducting consumption (997 k€), gross margin stands at 2.0 M€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -172 k€, representing -5.8% of revenue. Warning negative scissor effect: despite revenue change (-8%), EBITDA varies by -201%, reducing margin by 11.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -158 k€ (-5.3% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 977 732 €

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

1 980 591 €

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

-171 708 €

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

-180 102 €

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

-158 010 €

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

-5.8%

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 225%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

225.137%

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

13.394%

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

-6.607%

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

-3.417

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

17.1%

Solvency indicators evolution
ENTREPRISES COMMERCIALES INDUSTRIELLES

Sector positioning

Debt ratio
225.14 2023
2020
2022
2023
Q1: 0.66
Med: 17.46
Q3: 55.38
Watch

In 2023, the debt ratio of ENTREPRISES COMMERCIALES ... (225.14) 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
13.39% 2023
2020
2022
2023
Q1: 10.2%
Med: 32.25%
Q3: 51.5%
Average

In 2023, the financial autonomy of ENTREPRISES COMMERCIALES ... (13.4%) 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
-3.42 years 2023
2020
2022
2023
Q1: 0.0 years
Med: 0.06 years
Q3: 1.27 years
Excellent -50 pts over 3 years

In 2023, the repayment capacity of ENTREPRISES COMMERCIALES ... (-3.42) 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 192.39. 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

192.386

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

-12.236

Liquidity indicators evolution
ENTREPRISES COMMERCIALES INDUSTRIELLES

Sector positioning

Liquidity ratio
192.39 2023
2020
2022
2023
Q1: 144.26
Med: 202.26
Q3: 294.32
Average +12 pts over 3 years

In 2023, the liquidity ratio of ENTREPRISES COMMERCIALES ... (192.39) 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
-12.24x 2023
2020
2022
2023
Q1: 0.0x
Med: 0.04x
Q3: 2.32x
Watch -50 pts over 3 years

In 2023, the interest coverage of ENTREPRISES COMMERCIALES ... (-12.2x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 177 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 101 days. The gap of 76 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 36 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 202 days of revenue, i.e. 1.7 M€ to permanently finance.

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

1 671 520 €

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

177 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

101 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

36 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

202 j

WCR and payment terms evolution
ENTREPRISES COMMERCIALES INDUSTRIELLES

Positioning of ENTREPRISES COMMERCIALES INDUSTRIELLES in its sector

Comparison with sector Travaux de revêtement des sols et des murs

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 269 550€ to 674 222€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
269k€ 335k€ 674k€
335 791 € Range: 269 550€ - 674 222€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 47 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 revêtement des sols et des murs)

Compare ENTREPRISES COMMERCIALES INDUSTRIELLES with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de revêtement des sols et des murs

Frequently asked questions about ENTREPRISES COMMERCIALES INDUSTRIELLES

What is the revenue of ENTREPRISES COMMERCIALES INDUSTRIELLES ?

The revenue of ENTREPRISES COMMERCIALES INDUSTRIELLES in 2023 is 3.0 M€.

Is ENTREPRISES COMMERCIALES INDUSTRIELLES profitable?

ENTREPRISES COMMERCIALES INDUSTRIELLES recorded a net loss in 2023.

Where is the headquarters of ENTREPRISES COMMERCIALES INDUSTRIELLES ?

The headquarters of ENTREPRISES COMMERCIALES INDUSTRIELLES is located in CARROS (06510), in the department Alpes-Maritimes.

Where to find the tax return of ENTREPRISES COMMERCIALES INDUSTRIELLES ?

The tax return of ENTREPRISES COMMERCIALES INDUSTRIELLES 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 ENTREPRISES COMMERCIALES INDUSTRIELLES operate?

ENTREPRISES COMMERCIALES INDUSTRIELLES operates in the sector Travaux de revêtement des sols et des murs (NAF code 43.33Z). See the 'Sector positioning' section above to compare the company with its competitors.