EQUITY TRANSACTION ASSETS : revenue, balance sheet and financial ratios

EQUITY TRANSACTION ASSETS is a French company founded 19 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in TAVERS (45190), this company of category PME shows in 2024 a revenue of 233 k€. 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 - EQUITY TRANSACTION ASSETS (SIREN 494461775)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 233 324 € 259 644 € 500 829 € 398 475 € 538 611 € 735 405 € 554 921 € 474 488 €
Net income -139 971 € 16 620 € 495 395 € 24 725 € 42 292 € 108 430 € 180 724 € 196 115 €
EBITDA 29 956 € 87 014 € 175 186 € 77 142 € 101 671 € 186 803 € 170 384 € 171 173 €
Net margin -60.0% 6.4% 98.9% 6.2% 7.9% 14.7% 32.6% 41.3%

Revenue and income statement

In 2024, EQUITY TRANSACTION ASSETS achieves revenue of 233 k€. Revenue is declining over the period 2017-2024 (CAGR: -9.6%). Significant drop of -10% vs 2023. After deducting consumption (0 €), gross margin stands at 233 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 30 k€, representing 12.8% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -66%, reducing margin by 20.7 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -140 k€ (-60.0% 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

233 324 €

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

233 324 €

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

29 956 €

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

-28 231 €

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

-139 971 €

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

12.8%

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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 9%. 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 89%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

9.065%

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

89.35%

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

-28.036%

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

-1.382

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

75.7%

Solvency indicators evolution
EQUITY TRANSACTION ASSETS

Sector positioning

Debt ratio
9.06 2024
2022
2023
2024
Q1: -20.62
Med: 5.98
Q3: 146.83
Average

In 2024, the debt ratio of EQUITY TRANSACTION ASSETS (9.06) 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
89.35% 2024
2022
2023
2024
Q1: 0.04%
Med: 27.47%
Q3: 73.82%
Excellent

In 2024, the financial autonomy of EQUITY TRANSACTION ASSETS (89.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-1.38 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.65 years
Q3: 10.57 years
Excellent -26 pts over 3 years

In 2024, the repayment capacity of EQUITY TRANSACTION ASSETS (-1.38) 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 2332.86. 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

2332.865

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

0.0

Liquidity indicators evolution
EQUITY TRANSACTION ASSETS

Sector positioning

Liquidity ratio
2332.86 2024
2022
2023
2024
Q1: 83.33
Med: 307.99
Q3: 1318.25
Excellent +23 pts over 3 years

In 2024, the liquidity ratio of EQUITY TRANSACTION ASSETS (2332.86) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.04x
Average -25 pts over 3 years

In 2024, the interest coverage of EQUITY TRANSACTION ASSETS (0.0x) 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: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. Favorable situation: supplier credit is longer than customer credit by 17 days. WCR is negative (-34 days): operations structurally generate 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

-21 725 €

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

28 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

45 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

0 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

-34 j

WCR and payment terms evolution
EQUITY TRANSACTION ASSETS

Positioning of EQUITY TRANSACTION ASSETS in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of EQUITY TRANSACTION ASSETS is estimated at 175 419 € (range 54 722€ - 318 740€). With an EBITDA of 29 956€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (in line with sector norms). 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 2024
169 transactions
54k€ 175k€ 318k€
175 419 € Range: 54 722€ - 318 740€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
29 956 € × 5.6x
Estimation 167 748 €
44 404€ - 299 410€
Revenue Multiple 30%
233 324 € × 0.81x
Estimation 188 206 €
71 919€ - 350 957€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare EQUITY TRANSACTION ASSETS with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about EQUITY TRANSACTION ASSETS

What is the revenue of EQUITY TRANSACTION ASSETS ?

The revenue of EQUITY TRANSACTION ASSETS in 2024 is 233 k€.

Is EQUITY TRANSACTION ASSETS profitable?

EQUITY TRANSACTION ASSETS recorded a net loss in 2024.

Where is the headquarters of EQUITY TRANSACTION ASSETS ?

The headquarters of EQUITY TRANSACTION ASSETS is located in TAVERS (45190), in the department Loiret.

Where to find the tax return of EQUITY TRANSACTION ASSETS ?

The tax return of EQUITY TRANSACTION ASSETS 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 EQUITY TRANSACTION ASSETS operate?

EQUITY TRANSACTION ASSETS operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.