Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

ETA FG2L : revenue, balance sheet and financial ratios

ETA FG2L is a French company founded 7 years ago, specialized in the sector Activités de soutien aux cultures. Based in LAPENTY (50600), this company of category PME shows in 2024 a net income positive of 100 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 - ETA FG2L (SIREN 848832523)
Indicator 2024 2023
Revenue N/C N/C
Net income 100 302 € 92 843 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2024, ETA FG2L generates positive net income of 100 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2023-2024: 93 k€ -> 100 k€.

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

100 302 €

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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 558%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

558.263%

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

12.743%

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

55.5%

Solvency indicators evolution
ETA FG2L

Sector positioning

Debt ratio
558.26 2024
2023
2024
Q1: 22.12
Med: 130.61
Q3: 377.99
Average

In 2024, the debt ratio of ETA FG2L (558.26) 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
12.74% 2024
2023
2024
Q1: 10.98%
Med: 27.37%
Q3: 48.44%
Average

In 2024, the financial autonomy of ETA FG2L (12.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 202.94. 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

202.942

Liquidity indicators evolution
ETA FG2L

Sector positioning

Liquidity ratio
202.94 2024
2023
2024
Q1: 107.3
Med: 189.85
Q3: 351.98
Good +50 pts over 2 years

In 2024, the liquidity ratio of ETA FG2L (202.94) 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.

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: 1001 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 462 days. The gap of 539 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

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

0 €

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

1001 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

462 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 and payment terms evolution
ETA FG2L

Positioning of ETA FG2L 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 FG2L is estimated at 177 073 € (range 80 955€ - 520 607€). 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
80k€ 177k€ 520k€
177 073 € Range: 80 955€ - 520 607€
NAF 5 all-time

Valuation method used

Net Income Multiple
100 302 € × 1.8x = 177 073 €
Range: 80 955€ - 520 607€

Only this financial indicator is available for this company.

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 FG2L with other companies in the same sector:

Frequently asked questions about ETA FG2L

What is the revenue of ETA FG2L ?

The revenue of ETA FG2L is not publicly disclosed (confidential accounts filed with INPI).

Is ETA FG2L profitable?

Yes, ETA FG2L generated a net profit of 100 k€ in 2024.

Where is the headquarters of ETA FG2L ?

The headquarters of ETA FG2L is located in LAPENTY (50600), in the department Manche.

Where to find the tax return of ETA FG2L ?

The tax return of ETA FG2L 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 FG2L operate?

ETA FG2L 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.