ETA EDOUARD MARQUAILLE : revenue, balance sheet and financial ratios

ETA EDOUARD MARQUAILLE is a French company founded 3 years ago, specialized in the sector Activités de soutien aux cultures. Based in HENDECOURT-LES-CAGNICOURT (62182), this company of category PME shows in 2024 a revenue of 128 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 - ETA EDOUARD MARQUAILLE (SIREN 948868401)
Indicator 2024 2023
Revenue 127 729 € 97 805 €
Net income -9 695 € 5 102 €
EBITDA 49 181 € 32 862 €
Net margin -7.6% 5.2%

Revenue and income statement

In 2024, ETA EDOUARD MARQUAILLE achieves revenue of 128 k€. Vs 2023, growth of +31% (98 k€ -> 128 k€). After deducting consumption (4 k€), gross margin stands at 124 k€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 49 k€, representing 38.5% of revenue. Positive scissor effect: EBITDA margin improves by +4.9 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -10 k€ (-7.6% 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

127 729 €

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

123 867 €

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

49 181 €

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

7 709 €

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

-9 695 €

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

37.2%

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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 7428%. 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 89%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 12.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 24.6% 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 (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

7428.426%

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

88.514%

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

24.647%

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

12.232

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

82.1%

Solvency indicators evolution
ETA EDOUARD MARQUAILLE

Sector positioning

Debt ratio
7428.43 2024
2023
2024
Q1: 22.12
Med: 130.61
Q3: 377.99
Watch

In 2024, the debt ratio of ETA EDOUARD MARQUAILLE (7428.43) 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
88.51% 2024
2023
2024
Q1: 10.98%
Med: 27.37%
Q3: 48.44%
Excellent

In 2024, the financial autonomy of ETA EDOUARD MARQUAILLE (88.5%) 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
12.23 years 2024
2023
2024
Q1: 0.0 years
Med: 2.02 years
Q3: 4.49 years
Watch

In 2024, the repayment capacity of ETA EDOUARD MARQUAILLE (12.23) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 262.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 35.4x. Operating income very largely covers interest expenses: high safety margin.

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

262.248

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

35.388

Liquidity indicators evolution
ETA EDOUARD MARQUAILLE

Sector positioning

Liquidity ratio
262.25 2024
2023
2024
Q1: 107.3
Med: 189.85
Q3: 351.98
Good +6 pts over 2 years

In 2024, the liquidity ratio of ETA EDOUARD MARQUAILLE (262.25) 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
35.39x 2024
2023
2024
Q1: 0.0x
Med: 3.46x
Q3: 9.34x
Excellent

In 2024, the interest coverage of ETA EDOUARD MARQUAILLE (35.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 284 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 277 days. The company must finance 7 days of gap between collections and payments. Overall, WCR represents 290 days of revenue, i.e. 103 k€ to permanently finance.

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

102 725 €

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

284 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

277 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

290 j

WCR and payment terms evolution
ETA EDOUARD MARQUAILLE

Positioning of ETA EDOUARD MARQUAILLE in its sector

Comparison with sector Activités de soutien aux cultures

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of ETA EDOUARD MARQUAILLE is estimated at 101 707 € (range 36 991€ - 164 167€). With an EBITDA of 49 181€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.37x (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 2024
50 tx
36k€ 101k€ 164k€
101 707 € Range: 36 991€ - 164 167€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
49 181 € × 2.7x
Estimation 134 613 €
50 105€ - 210 715€
Revenue Multiple 30%
127 729 € × 0.37x
Estimation 46 865 €
15 137€ - 86 587€
How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Activités de soutien aux cultures)

Compare ETA EDOUARD MARQUAILLE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de soutien aux cultures

Frequently asked questions about ETA EDOUARD MARQUAILLE

What is the revenue of ETA EDOUARD MARQUAILLE ?

The revenue of ETA EDOUARD MARQUAILLE in 2024 is 128 k€.

Is ETA EDOUARD MARQUAILLE profitable?

ETA EDOUARD MARQUAILLE recorded a net loss in 2024.

Where is the headquarters of ETA EDOUARD MARQUAILLE ?

The headquarters of ETA EDOUARD MARQUAILLE is located in HENDECOURT-LES-CAGNICOURT (62182), in the department Pas-de-Calais.

Where to find the tax return of ETA EDOUARD MARQUAILLE ?

The tax return of ETA EDOUARD MARQUAILLE 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 ETA EDOUARD MARQUAILLE operate?

ETA EDOUARD MARQUAILLE operates in the sector Activités de soutien aux cultures (NAF code 01.61Z). See the 'Sector positioning' section above to compare the company with its competitors.