ETABLISSEMENT ANDRIOLLO : revenue, balance sheet and financial ratios

ETABLISSEMENT ANDRIOLLO is a French company founded 36 years ago, specialized in the sector Travaux de menuiserie métallique et serrurerie. Based in SAINT-PAUL-TROIS-CHATEAUX (26130), this company of category ETI shows in 2024 a revenue of 5.8 M€. 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 - ETABLISSEMENT ANDRIOLLO (SIREN 353616048)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 5 792 063 € 6 047 265 € 5 482 438 € 5 914 518 € 4 996 128 € 5 573 857 € 6 404 703 € 7 713 072 € 7 312 671 €
Net income -335 097 € -104 881 € -266 171 € -97 128 € 11 367 € 39 442 € 332 175 € -1 011 102 € -653 050 €
EBITDA -283 709 € -63 982 € -292 572 € -249 337 € 10 706 € 103 330 € 318 984 € -970 354 € -601 757 €
Net margin -5.8% -1.7% -4.9% -1.6% 0.2% 0.7% 5.2% -13.1% -8.9%

Revenue and income statement

In 2024, ETABLISSEMENT ANDRIOLLO achieves revenue of 5.8 M€. Activity remains stable over the period (CAGR: -2.9%). Slight decline of -4% vs 2023. After deducting consumption (618 k€), gross margin stands at 5.2 M€, i.e. a rate of 89%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -284 k€, representing -4.9% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -343%, reducing margin by 3.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -335 k€ (-5.8% 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

5 792 063 €

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

5 173 602 €

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

-283 709 €

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

-303 861 €

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

-335 097 €

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

-4.9%

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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 -344%. 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 -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

-344.219%

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

-12.98%

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

-6.023%

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

-3.697

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

19.5%

Solvency indicators evolution
ETABLISSEMENT ANDRIOLLO

Sector positioning

Debt ratio
-344.22 2024
2022
2023
2024
Q1: 3.86
Med: 18.7
Q3: 47.26
Excellent -50 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENT ANDRIOLLO (-344.22) 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
-12.98% 2024
2022
2023
2024
Q1: 22.22%
Med: 43.8%
Q3: 59.91%
Watch

In 2024, the financial autonomy of ETABLISSEMENT ANDRIOLLO (-13.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-3.7 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.34 years
Q3: 1.4 years
Excellent

In 2024, the repayment capacity of ETABLISSEMENT ANDRIOLLO (-3.70) 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 155.70. 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

155.7

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

-13.068

Liquidity indicators evolution
ETABLISSEMENT ANDRIOLLO

Sector positioning

Liquidity ratio
155.7 2024
2022
2023
2024
Q1: 164.13
Med: 228.07
Q3: 326.05
Average

In 2024, the liquidity ratio of ETABLISSEMENT ANDRIOLLO (155.70) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-13.07x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.52x
Q3: 3.51x
Watch

In 2024, the interest coverage of ETABLISSEMENT ANDRIOLLO (-13.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 102 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 97 days. The company must finance 5 days of gap between collections and payments. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 75 days of revenue, i.e. 1.2 M€ to permanently finance. Notable WCR improvement over the period (-48%), freeing up cash.

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

1 202 143 €

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

102 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

97 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

7 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

75 j

WCR and payment terms evolution
ETABLISSEMENT ANDRIOLLO

Positioning of ETABLISSEMENT ANDRIOLLO in its sector

Comparison with sector Travaux de menuiserie métallique et serrurerie

Valuation estimate

Based on 51 transactions of similar company sales in 2024, the value of ETABLISSEMENT ANDRIOLLO is estimated at 828 998 € (range 432 529€ - 979 396€). The price/revenue ratio is 0.14x (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
51 tx
432k€ 828k€ 979k€
828 998 € Range: 432 529€ - 979 396€
NAF 5 année 2024

Valuation method used

Revenue Multiple
5 792 063 € × 0.14x = 828 998 €
Range: 432 530€ - 979 397€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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 (Travaux de menuiserie métallique et serrurerie)

Compare ETABLISSEMENT ANDRIOLLO with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie métallique et serrurerie

Frequently asked questions about ETABLISSEMENT ANDRIOLLO

What is the revenue of ETABLISSEMENT ANDRIOLLO ?

The revenue of ETABLISSEMENT ANDRIOLLO in 2024 is 5.8 M€.

Is ETABLISSEMENT ANDRIOLLO profitable?

ETABLISSEMENT ANDRIOLLO recorded a net loss in 2024.

Where is the headquarters of ETABLISSEMENT ANDRIOLLO ?

The headquarters of ETABLISSEMENT ANDRIOLLO is located in SAINT-PAUL-TROIS-CHATEAUX (26130), in the department Drome.

Where to find the tax return of ETABLISSEMENT ANDRIOLLO ?

The tax return of ETABLISSEMENT ANDRIOLLO 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 ETABLISSEMENT ANDRIOLLO operate?

ETABLISSEMENT ANDRIOLLO operates in the sector Travaux de menuiserie métallique et serrurerie (NAF code 43.32B). See the 'Sector positioning' section above to compare the company with its competitors.