ESORAL AUVERGNE : revenue, balance sheet and financial ratios

ESORAL AUVERGNE is a French company founded 14 years ago, specialized in the sector Ingénierie, études techniques. Based in LYON (69002), this company of category PME shows in 2022 a revenue of 209 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - ESORAL AUVERGNE (SIREN 538533043)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue N/C 208 862 € N/C N/C 101 503 € 982 702 € N/C
Net income -24 545 € -19 772 € 801 116 € 627 690 € -37 983 € 81 943 € -6 611 €
EBITDA -9 708 € -25 465 € N/C N/C -25 826 € 146 129 € -606 €
Net margin N/C -9.5% N/C N/C -37.4% 8.3% N/C

Revenue and income statement

In 2023, ESORAL AUVERGNE records a net loss of 25 k€. This deficit will reduce equity on the balance sheet.

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

-9 708 €

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

-9 709 €

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

-24 545 €

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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 916%. 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 5%. 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

916.016%

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

4.729%

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

-28.805

Solvency indicators evolution
ESORAL AUVERGNE

Sector positioning

Debt ratio
916.02 2023
2021
2022
2023
Q1: 0.0
Med: 9.45
Q3: 51.26
Average

In 2023, the debt ratio of ESORAL AUVERGNE (916.02) 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
4.73% 2023
2021
2022
2023
Q1: 11.11%
Med: 37.17%
Q3: 60.82%
Average -12 pts over 3 years

In 2023, the financial autonomy of ESORAL AUVERGNE (4.7%) 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
-28.8 years 2023
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.07 years
Excellent

In 2023, the repayment capacity of ESORAL AUVERGNE (-28.80) 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 192.48. 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

192.48

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

-152.822

Liquidity indicators evolution
ESORAL AUVERGNE

Sector positioning

Liquidity ratio
192.48 2023
2021
2022
2023
Q1: 150.48
Med: 232.34
Q3: 397.33
Average -37 pts over 3 years

In 2023, the liquidity ratio of ESORAL AUVERGNE (192.48) 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
-152.82x 2023
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.86x
Average

In 2023, the interest coverage of ESORAL AUVERGNE (-152.8x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 3116 days. Excellent situation: suppliers finance 3116 days of the operating cycle (retail model).

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

0 €

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

0 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

3116 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

0 j

WCR and payment terms evolution
ESORAL AUVERGNE

Positioning of ESORAL AUVERGNE in its sector

Comparison with sector Ingénierie, études techniques

Similar companies (Ingénierie, études techniques)

Compare ESORAL AUVERGNE with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about ESORAL AUVERGNE

What is the revenue of ESORAL AUVERGNE ?

The revenue of ESORAL AUVERGNE in 2022 is 209 k€.

Is ESORAL AUVERGNE profitable?

ESORAL AUVERGNE recorded a net loss in 2023.

Where is the headquarters of ESORAL AUVERGNE ?

The headquarters of ESORAL AUVERGNE is located in LYON (69002), in the department Rhone.

Where to find the tax return of ESORAL AUVERGNE ?

The tax return of ESORAL AUVERGNE 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 ESORAL AUVERGNE operate?

ESORAL AUVERGNE operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.