ESYLA ETUDES SYSTEMES & LIGNES AUTOMATIS : revenue, balance sheet and financial ratios

ESYLA ETUDES SYSTEMES & LIGNES AUTOMATIS is a French company founded 23 years ago, specialized in the sector Ingénierie, études techniques. Based in CHASSIEU (69680), this company of category PME shows in 2023 a revenue of 248 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 - ESYLA ETUDES SYSTEMES & LIGNES AUTOMATIS (SIREN 444558597)
Indicator 2023 2018 2017
Revenue 248 427 € 322 122 € 361 108 €
Net income 27 676 € 31 409 € 2 529 €
EBITDA 30 875 € 35 711 € 1 007 €
Net margin 11.1% 9.8% 0.7%

Revenue and income statement

In 2023, ESYLA ETUDES SYSTEMES & LIGNES AUTOMATIS achieves revenue of 248 k€. Revenue is declining over the period 2017-2023 (CAGR: -6.0%). Significant drop of -23% vs 2018. After deducting consumption (38 €), gross margin stands at 248 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 31 k€, representing 12.4% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 28 k€, i.e. 11.1% 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

248 427 €

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

248 389 €

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

30 875 €

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

27 676 €

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

27 676 €

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

12.3%

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 16%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 12.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

15.992%

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

11.938%

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

12.427%

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

0.0

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

8.3%

Solvency indicators evolution
ESYLA ETUDES SYSTEMES & LIGNES AUTOMATIS

Sector positioning

Debt ratio
15.99 2023
2017
2018
2023
Q1: 0.0
Med: 9.47
Q3: 51.26
Average

In 2023, the debt ratio of ESYLA ETUDES SYSTEMES & L... (15.99) 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
11.94% 2023
2017
2018
2023
Q1: 11.14%
Med: 37.18%
Q3: 60.83%
Average

In 2023, the financial autonomy of ESYLA ETUDES SYSTEMES & L... (11.9%) 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
0.0 years 2023
2017
2018
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.07 years
Excellent -50 pts over 3 years

In 2023, the repayment capacity of ESYLA ETUDES SYSTEMES & L... (0.00) 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 400.63. 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

400.63

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

0.0

Liquidity indicators evolution
ESYLA ETUDES SYSTEMES & LIGNES AUTOMATIS

Sector positioning

Liquidity ratio
400.63 2023
2017
2018
2023
Q1: 150.51
Med: 232.42
Q3: 397.46
Excellent +37 pts over 3 years

In 2023, the liquidity ratio of ESYLA ETUDES SYSTEMES & L... (400.63) 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 2023
2017
2018
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.85x
Average -50 pts over 3 years

In 2023, the interest coverage of ESYLA ETUDES SYSTEMES & L... (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: 121 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. The gap of 91 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 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 87 days of revenue, i.e. 60 k€ to permanently finance. Over 2017-2023, WCR increased by +274%, 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

59 809 €

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

121 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

30 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

8 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

87 j

WCR and payment terms evolution
ESYLA ETUDES SYSTEMES & LIGNES AUTOMATIS

Positioning of ESYLA ETUDES SYSTEMES & LIGNES AUTOMATIS in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 25 709€ to 83 963€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
25k€ 51k€ 83k€
51 610 € Range: 25 709€ - 83 963€
NAF 5 année 2023

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 (Ingénierie, études techniques)

Compare ESYLA ETUDES SYSTEMES & LIGNES AUTOMATIS with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about ESYLA ETUDES SYSTEMES & LIGNES AUTOMATIS

What is the revenue of ESYLA ETUDES SYSTEMES & LIGNES AUTOMATIS ?

The revenue of ESYLA ETUDES SYSTEMES & LIGNES AUTOMATIS in 2023 is 248 k€.

Is ESYLA ETUDES SYSTEMES & LIGNES AUTOMATIS profitable?

Yes, ESYLA ETUDES SYSTEMES & LIGNES AUTOMATIS generated a net profit of 28 k€ in 2023.

Where is the headquarters of ESYLA ETUDES SYSTEMES & LIGNES AUTOMATIS ?

The headquarters of ESYLA ETUDES SYSTEMES & LIGNES AUTOMATIS is located in CHASSIEU (69680), in the department Rhone.

Where to find the tax return of ESYLA ETUDES SYSTEMES & LIGNES AUTOMATIS ?

The tax return of ESYLA ETUDES SYSTEMES & LIGNES AUTOMATIS 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 ESYLA ETUDES SYSTEMES & LIGNES AUTOMATIS operate?

ESYLA ETUDES SYSTEMES & LIGNES AUTOMATIS operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.