ETABLISSEMENT ETIENNE SECULA : revenue, balance sheet and financial ratios

ETABLISSEMENT ETIENNE SECULA is a French company founded 126 years ago, specialized in the sector Récupération de déchets triés. Based in RUFFEY-LES-BEAUNE (21200), this company of category ETI shows in 2022 a revenue of 2.8 M€. 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 - ETABLISSEMENT ETIENNE SECULA (SIREN 517020129)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 2 776 179 € 2 610 881 € 2 189 480 € 2 307 622 € 2 222 161 € 1 929 014 € 1 874 694 €
Net income 282 648 € 164 670 € 323 219 € 63 945 € 23 858 € 21 004 € 12 576 € 814 € 2 683 €
EBITDA N/C N/C 404 609 € -96 212 € -30 081 € -41 370 € -43 276 € -58 164 € -12 004 €
Net margin N/C N/C 11.6% 2.4% 1.1% 0.9% 0.6% 0.0% 0.1%

Revenue and income statement

In 2024, ETABLISSEMENT ETIENNE SECULA generates positive net income of 283 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 3 k€ -> 283 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

282 648 €

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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 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 59%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

33.684%

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

58.724%

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

19.9%

Solvency indicators evolution
ETABLISSEMENT ETIENNE SECULA

Sector positioning

Debt ratio
33.68 2024
2022
2023
2024
Q1: 0.9
Med: 20.2
Q3: 81.52
Average -10 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENT ETIENNE SECULA (33.68) 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
58.72% 2024
2022
2023
2024
Q1: 19.47%
Med: 41.89%
Q3: 64.94%
Good +9 pts over 3 years

In 2024, the financial autonomy of ETABLISSEMENT ETIENNE SECULA (58.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
3.84 years 2022
2022
Q1: 0.0 years
Med: 0.47 years
Q3: 1.75 years
Average

In 2022, the repayment capacity of ETABLISSEMENT ETIENNE SECULA (3.84) 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 412.96. 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

412.956

Liquidity indicators evolution
ETABLISSEMENT ETIENNE SECULA

Sector positioning

Liquidity ratio
412.96 2024
2022
2023
2024
Q1: 132.55
Med: 203.13
Q3: 363.17
Excellent

In 2024, the liquidity ratio of ETABLISSEMENT ETIENNE SECULA (412.96) 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.

Interest coverage
1.39x 2022
2022
Q1: 0.0x
Med: 0.55x
Q3: 2.67x
Good

In 2022, the interest coverage of ETABLISSEMENT ETIENNE SECULA (1.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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.

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

0 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

0 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
ETABLISSEMENT ETIENNE SECULA

Positioning of ETABLISSEMENT ETIENNE SECULA in its sector

Comparison with sector Récupération de déchets triés

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of ETABLISSEMENT ETIENNE SECULA is estimated at 503 553 € (range 91 026€ - 2 259 256€). 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
85 tx
91k€ 503k€ 2259k€
503 553 € Range: 91 026€ - 2 259 256€
NAF 5 all-time

Valuation method used

Net Income Multiple
282 648 € × 1.8x = 503 553 €
Range: 91 026€ - 2 259 256€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Récupération de déchets triés)

Compare ETABLISSEMENT ETIENNE SECULA with other companies in the same sector:

Voir toutes les statistiques du secteur Récupération de déchets triés

Frequently asked questions about ETABLISSEMENT ETIENNE SECULA

What is the revenue of ETABLISSEMENT ETIENNE SECULA ?

The revenue of ETABLISSEMENT ETIENNE SECULA in 2022 is 2.8 M€.

Is ETABLISSEMENT ETIENNE SECULA profitable?

Yes, ETABLISSEMENT ETIENNE SECULA generated a net profit of 283 k€ in 2024.

Where is the headquarters of ETABLISSEMENT ETIENNE SECULA ?

The headquarters of ETABLISSEMENT ETIENNE SECULA is located in RUFFEY-LES-BEAUNE (21200), in the department Cote-d'Or.

Where to find the tax return of ETABLISSEMENT ETIENNE SECULA ?

The tax return of ETABLISSEMENT ETIENNE SECULA 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 ETIENNE SECULA operate?

ETABLISSEMENT ETIENNE SECULA operates in the sector Récupération de déchets triés (NAF code 38.32Z). See the 'Sector positioning' section above to compare the company with its competitors.