ESAL TOLERIE VENTILATION : revenue, balance sheet and financial ratios

ESAL TOLERIE VENTILATION is a French company founded 37 years ago, specialized in the sector Installation de structures métalliques, chaudronnées et de tuyauterie. Based in RILLIEUX-LA-PAPE (69140), this company of category PME shows in 2025 a revenue of 181 k€. 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 - ESAL TOLERIE VENTILATION (SIREN 350766101)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 181 339 € 184 450 € 219 070 € 190 890 € 172 940 € 329 629 € 236 073 € 319 160 € 261 345 €
Net income -46 586 € -58 422 € 7 425 € 6 422 € -12 486 € 61 548 € 5 101 € 24 775 € 7 037 €
EBITDA -46 275 € -45 334 € 22 904 € 9 991 € -14 531 € 91 042 € 8 652 € 40 015 € 22 189 €
Net margin -25.7% -31.7% 3.4% 3.4% -7.2% 18.7% 2.2% 7.8% 2.7%

Revenue and income statement

In 2025, ESAL TOLERIE VENTILATION achieves revenue of 181 k€. Activity remains stable over the period (CAGR: -4.5%). Slight decline of -2% vs 2024. After deducting consumption (26 k€), gross margin stands at 155 k€, i.e. a rate of 85%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -46 k€, representing -25.5% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -47 k€ (-25.7% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

181 339 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

154 910 €

EBITDA (2025) ?
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

-46 275 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-46 585 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-46 586 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-25.5%

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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 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 49%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

31.759%

Financial autonomy (2025) ?
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

49.111%

Cash flow / Revenue (2025) ?
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

-25.515%

Repayment capacity (2025) ?
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

-0.46

Asset age ratio (2025) ?
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

13.0%

Solvency indicators evolution
ESAL TOLERIE VENTILATION

Sector positioning

Debt ratio
31.76 2025
2023
2024
2025
Q1: 3.28
Med: 17.77
Q3: 49.13
Average +22 pts over 3 years

In 2025, the debt ratio of ESAL TOLERIE VENTILATION (31.76) 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
49.11% 2025
2023
2024
2025
Q1: 24.05%
Med: 43.49%
Q3: 61.11%
Good -19 pts over 3 years

In 2025, the financial autonomy of ESAL TOLERIE VENTILATION (49.1%) 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
-0.46 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.47 years
Q3: 1.18 years
Excellent -51 pts over 3 years

In 2025, the repayment capacity of ESAL TOLERIE VENTILATION (-0.46) 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 224.29. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

224.287

Interest coverage (2025) ?
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
ESAL TOLERIE VENTILATION

Sector positioning

Liquidity ratio
224.29 2025
2023
2024
2025
Q1: 157.77
Med: 222.63
Q3: 323.55
Good -25 pts over 3 years

In 2025, the liquidity ratio of ESAL TOLERIE VENTILATION (224.29) 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
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.51x
Q3: 3.44x
Average

In 2025, the interest coverage of ESAL TOLERIE VENTILATION (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: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Excellent situation: suppliers finance 40 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-8 days): operations structurally generate cash. Over 2017-2025, WCR increased by +51%, requiring additional financing.

Operating WCR (2025) ?
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

-4 096 €

Customer credit (2025) ?
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

15 j

Supplier credit (2025) ?
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

55 j

Inventory turnover (2025) ?
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

3 j

WCR in days of revenue (2025) ?
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

-8 j

WCR and payment terms evolution
ESAL TOLERIE VENTILATION

Positioning of ESAL TOLERIE VENTILATION in its sector

Comparison with sector Installation de structures métalliques, chaudronnées et de tuyauterie

Valuation estimate

Based on 98 transactions of similar company sales (all years), the value of ESAL TOLERIE VENTILATION is estimated at 32 719 € (range 14 218€ - 50 353€). The price/revenue ratio is 0.18x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
98 tx
14k€ 32k€ 50k€
32 719 € Range: 14 218€ - 50 353€
NAF 5 all-time

Valuation method used

Revenue Multiple
181 339 € × 0.18x = 32 720 €
Range: 14 218€ - 50 354€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 98 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 (Installation de structures métalliques, chaudronnées et de tuyauterie)

Compare ESAL TOLERIE VENTILATION with other companies in the same sector:

Voir toutes les statistiques du secteur Installation de structures métalliques, chaudronnées et de tuyauterie

Frequently asked questions about ESAL TOLERIE VENTILATION

What is the revenue of ESAL TOLERIE VENTILATION ?

The revenue of ESAL TOLERIE VENTILATION in 2025 is 181 k€.

Is ESAL TOLERIE VENTILATION profitable?

ESAL TOLERIE VENTILATION recorded a net loss in 2025.

Where is the headquarters of ESAL TOLERIE VENTILATION ?

The headquarters of ESAL TOLERIE VENTILATION is located in RILLIEUX-LA-PAPE (69140), in the department Rhone.

Where to find the tax return of ESAL TOLERIE VENTILATION ?

The tax return of ESAL TOLERIE VENTILATION 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 ESAL TOLERIE VENTILATION operate?

ESAL TOLERIE VENTILATION operates in the sector Installation de structures métalliques, chaudronnées et de tuyauterie (NAF code 33.20A). See the 'Sector positioning' section above to compare the company with its competitors.