SIREN : 532856069
ETA GARNIER is a French company founded 15 years ago, specialized in the sector Activités de soutien aux cultures. Based in SAINT-SAVINIEN (17350), this company of category PME shows in 2022 a revenue of 189 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
| Indicator | 2022 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|
| Revenue | 188 970 € | 206 749 € | 178 685 € | 197 695 € | 146 712 € |
| Net income | -14 464 € | 8 510 € | -8 435 € | 12 934 € | 17 827 € |
| EBITDA | 60 385 € | 83 869 € | 63 317 € | 67 937 € | 38 670 € |
| Net margin | -7.7% | 4.1% | -4.7% | 6.5% | 12.2% |
In 2022, ETA GARNIER achieves revenue of 189 k€. Over the period 2018-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +6.5%. Slight decline of -9% vs 2021. After deducting consumption (42 k€), gross margin stands at 147 k€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 60 k€, representing 32.0% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -28%, reducing margin by 8.6 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -14 k€ (-7.7% of revenue), which will impact equity.
188 970 €
147 050 €
60 385 €
-5 415 €
-14 464 €
30.1%
The debt ratio (= Financial debt / Equity x 100) stands at 52%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 60%. 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 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 30.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
52.346%
60.037%
30.304%
1.444
9.7%
In 2022, the debt ratio of ETA GARNIER (52.35) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2022, the financial autonomy of ETA GARNIER (60.0%) 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.
In 2022, the repayment capacity of ETA GARNIER (1.44) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 636.62. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.
636.621
0.676
In 2022, the liquidity ratio of ETA GARNIER (636.62) 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.
In 2022, the interest coverage of ETA GARNIER (0.7x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 102 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. The gap of 59 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 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 136 days of revenue, i.e. 71 k€ to permanently finance.
71 334 €
102 j
43 j
26 j
136 j
Based on 50 transactions of similar company sales
(all years),
the value of ETA GARNIER is estimated at
129 300 €
(range 46 847€ - 209 737€).
With an EBITDA of 60 385€, 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.
Ajustez les pondérations selon votre analyse
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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare ETA GARNIER with other companies in the same sector:
Voir toutes les statistiques du secteur Activités de soutien aux cultures
The revenue of ETA GARNIER in 2022 is 189 k€.
ETA GARNIER recorded a net loss in 2022.
The headquarters of ETA GARNIER is located in SAINT-SAVINIEN (17350), in the department Charente-Maritime.
The tax return of ETA GARNIER 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).
ETA GARNIER 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.