ETA GUENO FRERES : revenue, balance sheet and financial ratios

ETA GUENO FRERES is a French company founded 12 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in SAINT-ANDRE-DES-EAUX (44117), this company of category PME shows in 2024 a revenue of 212 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 - ETA GUENO FRERES (SIREN 801238494)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 212 217 € 201 308 € 203 747 € 190 217 € 149 609 € 94 343 € 80 654 € 61 581 €
Net income -25 160 € -106 052 € -10 906 € 11 439 € 15 871 € -756 € 12 269 € 29 761 €
EBITDA 117 529 € 41 076 € 76 537 € 96 325 € 85 032 € 58 253 € 49 507 € 26 509 €
Net margin -11.9% -52.7% -5.4% 6.0% 10.6% -0.8% 15.2% 48.3%

Revenue and income statement

In 2024, ETA GUENO FRERES achieves revenue of 212 k€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +19.3%. Vs 2023: +5%. After deducting consumption (28 k€), gross margin stands at 185 k€, i.e. a rate of 87%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 118 k€, representing 55.4% of revenue. Positive scissor effect: EBITDA margin improves by +35.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -25 k€ (-11.9% 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

212 217 €

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

184 686 €

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

117 529 €

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

-14 180 €

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

-25 160 €

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

54.4%

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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 -365%. 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 98%. 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 4.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 50.7% 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

-364.693%

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

97.951%

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

50.669%

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

4.161

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

35.7%

Solvency indicators evolution
ETA GUENO FRERES

Sector positioning

Debt ratio
-364.69 2024
2022
2023
2024
Q1: 7.65
Med: 32.36
Q3: 83.34
Excellent -58 pts over 3 years

In 2024, the debt ratio of ETA GUENO FRERES (-364.69) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
97.95% 2024
2022
2023
2024
Q1: 20.63%
Med: 39.04%
Q3: 56.1%
Excellent

In 2024, the financial autonomy of ETA GUENO FRERES (98.0%) 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.

Repayment capacity
4.16 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.6 years
Q3: 2.11 years
Average

In 2024, the repayment capacity of ETA GUENO FRERES (4.16) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 53.53. 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 5.9x. 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

53.531

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

5.853

Liquidity indicators evolution
ETA GUENO FRERES

Sector positioning

Liquidity ratio
53.53 2024
2022
2023
2024
Q1: 141.64
Med: 199.63
Q3: 301.04
Watch -7 pts over 3 years

In 2024, the liquidity ratio of ETA GUENO FRERES (53.53) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
5.85x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.91x
Q3: 4.8x
Excellent

In 2024, the interest coverage of ETA GUENO FRERES (5.8x) 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: 77 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 129 days. Excellent situation: suppliers finance 52 days of the operating cycle (retail model). Inventory turnover is 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-124 days): operations structurally generate cash. Over 2017-2024, WCR increased by +51%, requiring additional financing.

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

-73 370 €

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

77 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

129 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

20 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

-124 j

WCR and payment terms evolution
ETA GUENO FRERES

Positioning of ETA GUENO FRERES in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Similar companies (Travaux de terrassement courants et travaux préparatoires)

Compare ETA GUENO FRERES with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about ETA GUENO FRERES

What is the revenue of ETA GUENO FRERES ?

The revenue of ETA GUENO FRERES in 2024 is 212 k€.

Is ETA GUENO FRERES profitable?

ETA GUENO FRERES recorded a net loss in 2024.

Where is the headquarters of ETA GUENO FRERES ?

The headquarters of ETA GUENO FRERES is located in SAINT-ANDRE-DES-EAUX (44117), in the department Loire-Atlantique.

Where to find the tax return of ETA GUENO FRERES ?

The tax return of ETA GUENO FRERES 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 GUENO FRERES operate?

ETA GUENO FRERES operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.