ETABLISSEMENTS ALLART : revenue, balance sheet and financial ratios

ETABLISSEMENTS ALLART is a French company founded 18 years ago, specialized in the sector Réparation de machines et équipements mécaniques. Based in ALIZAY (27460), this company of category PME shows in 2020 a revenue of 162 k€. 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 - ETABLISSEMENTS ALLART (SIREN 500463658)
Indicator 2020 2019 2017 2016
Revenue 162 226 € 213 431 € N/C N/C
Net income -459 € 31 570 € -293 € -533 €
EBITDA 632 € 49 945 € -531 € -851 €
Net margin -0.3% 14.8% N/C N/C

Revenue and income statement

In 2020, ETABLISSEMENTS ALLART achieves revenue of 162 k€. Revenue is declining over the period 2019-2020 (CAGR: -24.0%). Significant drop of -24% vs 2019. After deducting consumption (0 €), gross margin stands at 162 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 632 €, representing 0.4% of revenue. Warning negative scissor effect: despite revenue change (-24%), EBITDA varies by -99%, reducing margin by 23.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -459 € (-0.3% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

162 226 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

162 226 €

EBITDA (2020) ?
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

632 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-605 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-459 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.4%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 119%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

118.906%

Financial autonomy (2020) ?
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

15.162%

Cash flow / Revenue (2020) ?
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

3.989%

Repayment capacity (2020) ?
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

1.901

Asset age ratio (2020) ?
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

55.4%

Solvency indicators evolution
ETABLISSEMENTS ALLART

Sector positioning

Debt ratio
118.91 2020
2017
2019
2020
Q1: 2.04
Med: 22.36
Q3: 76.78
Average +50 pts over 3 years

In 2020, the debt ratio of ETABLISSEMENTS ALLART (118.91) 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
15.16% 2020
2017
2019
2020
Q1: 19.17%
Med: 39.34%
Q3: 58.19%
Average -53 pts over 3 years

In 2020, the financial autonomy of ETABLISSEMENTS ALLART (15.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
1.9 years 2020
2017
2019
2020
Q1: 0.0 years
Med: 0.22 years
Q3: 2.11 years
Average +47 pts over 3 years

In 2020, the repayment capacity of ETABLISSEMENTS ALLART (1.90) 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 105.93. 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 5.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2020) ?
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

105.927

Interest coverage (2020) ?
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

5.063

Liquidity indicators evolution
ETABLISSEMENTS ALLART

Sector positioning

Liquidity ratio
105.93 2020
2017
2019
2020
Q1: 164.48
Med: 238.0
Q3: 339.62
Watch -53 pts over 3 years

In 2020, the liquidity ratio of ETABLISSEMENTS ALLART (105.93) 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
5.06x 2020
2017
2019
2020
Q1: 0.0x
Med: 0.21x
Q3: 1.97x
Excellent +50 pts over 3 years

In 2020, the interest coverage of ETABLISSEMENTS ALLART (5.1x) 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: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 224 days. Excellent situation: suppliers finance 170 days of the operating cycle (retail model). Overall, WCR represents 10 days of revenue, i.e. 5 k€ to permanently finance.

Operating WCR (2020) ?
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

4 700 €

Customer credit (2020) ?
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

54 j

Supplier credit (2020) ?
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

224 j

Inventory turnover (2020) ?
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 in days of revenue (2020) ?
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

10 j

WCR and payment terms evolution
ETABLISSEMENTS ALLART

Positioning of ETABLISSEMENTS ALLART in its sector

Comparison with sector Réparation de machines et équipements mécaniques

Valuation estimate

Based on 104 transactions of similar company sales (all years), the value of ETABLISSEMENTS ALLART is estimated at 16 764 € (range 9 003€ - 42 875€). With an EBITDA of 632€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.27x (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.

Estimated enterprise value 2020
104 transactions
9k€ 16k€ 42k€
16 764 € Range: 9 003€ - 42 875€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
632 € × 1.0x
Estimation 650 €
449€ - 2 126€
Revenue Multiple 30%
162 226 € × 0.27x
Estimation 43 623 €
23 262€ - 110 792€
How is this estimate calculated?

This estimate is based on the analysis of 104 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 (Réparation de machines et équipements mécaniques)

Compare ETABLISSEMENTS ALLART with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation de machines et équipements mécaniques

Frequently asked questions about ETABLISSEMENTS ALLART

What is the revenue of ETABLISSEMENTS ALLART ?

The revenue of ETABLISSEMENTS ALLART in 2020 is 162 k€.

Is ETABLISSEMENTS ALLART profitable?

ETABLISSEMENTS ALLART recorded a net loss in 2020.

Where is the headquarters of ETABLISSEMENTS ALLART ?

The headquarters of ETABLISSEMENTS ALLART is located in ALIZAY (27460), in the department Eure.

Where to find the tax return of ETABLISSEMENTS ALLART ?

The tax return of ETABLISSEMENTS ALLART 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 ETABLISSEMENTS ALLART operate?

ETABLISSEMENTS ALLART operates in the sector Réparation de machines et équipements mécaniques (NAF code 33.12Z). See the 'Sector positioning' section above to compare the company with its competitors.