ETABLISSEMENTS CARLIER : revenue, balance sheet and financial ratios

ETABLISSEMENTS CARLIER is a French company founded 42 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in GRICOURT (02100), this company of category PME shows in 2024 a revenue of 3.4 M€. 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 - ETABLISSEMENTS CARLIER (SIREN 328383823)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 379 836 € 19 811 998 € 19 269 349 € 11 822 861 € 8 389 771 € 6 800 535 € 6 637 234 € 8 073 558 € 7 381 003 €
Net income 413 386 € 138 935 € 446 745 € -911 537 € -20 372 € -76 668 € 26 700 € 46 148 € -44 512 €
EBITDA -73 255 € 818 157 € 867 630 € 525 981 € 307 378 € 111 539 € 121 828 € 379 646 € 216 991 €
Net margin 12.2% 0.7% 2.3% -7.7% -0.2% -1.1% 0.4% 0.6% -0.6%

Revenue and income statement

In 2024, ETABLISSEMENTS CARLIER achieves revenue of 3.4 M€. Revenue is declining over the period 2016-2024 (CAGR: -9.3%). Significant drop of -83% vs 2023. After deducting consumption (3.0 M€), gross margin stands at 343 k€, i.e. a rate of 10%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -73 k€, representing -2.2% of revenue. Warning negative scissor effect: despite revenue change (-83%), EBITDA varies by -109%, reducing margin by 6.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 413 k€, i.e. 12.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 379 836 €

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

343 012 €

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

-73 255 €

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

-466 406 €

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

413 386 €

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

-2.2%

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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 128%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 42%. 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

127.778%

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

41.629%

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

-5.951%

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

-13.421

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

25.1%

Solvency indicators evolution
ETABLISSEMENTS CARLIER

Sector positioning

Debt ratio
127.78 2024
2022
2023
2024
Q1: -21.15
Med: 5.9
Q3: 146.94
Average

In 2024, the debt ratio of ETABLISSEMENTS CARLIER (127.78) 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
41.63% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.42%
Q3: 73.8%
Good +20 pts over 3 years

In 2024, the financial autonomy of ETABLISSEMENTS CARLIER (41.6%) 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
-13.42 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.59 years
Excellent -30 pts over 3 years

In 2024, the repayment capacity of ETABLISSEMENTS CARLIER (-13.42) 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 1135.08. 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

1135.083

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

-41.275

Liquidity indicators evolution
ETABLISSEMENTS CARLIER

Sector positioning

Liquidity ratio
1135.08 2024
2022
2023
2024
Q1: 83.19
Med: 307.52
Q3: 1319.53
Good +30 pts over 3 years

In 2024, the liquidity ratio of ETABLISSEMENTS CARLIER (1135.08) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-41.27x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Average -33 pts over 3 years

In 2024, the interest coverage of ETABLISSEMENTS CARLIER (-41.3x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 322 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. The gap of 306 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 126 days of revenue, i.e. 1.2 M€ to permanently finance. Notable WCR improvement over the period (-29%), 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

1 187 404 €

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

322 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

16 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 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

126 j

WCR and payment terms evolution
ETABLISSEMENTS CARLIER

Positioning of ETABLISSEMENTS CARLIER in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of ETABLISSEMENTS CARLIER is estimated at 2 762 540 € (range 963 863€ - 5 094 642€). The price/revenue ratio is 0.81x (in line with sector norms). 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 2024
169 transactions
963k€ 2762k€ 5094k€
2 762 540 € Range: 963 863€ - 5 094 642€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
3 379 836 € × 0.81x
Estimation 2 726 269 €
1 041 794€ - 5 083 825€
Net Income Multiple 20%
413 386 € × 6.8x
Estimation 2 816 949 €
846 967€ - 5 110 868€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare ETABLISSEMENTS CARLIER with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about ETABLISSEMENTS CARLIER

What is the revenue of ETABLISSEMENTS CARLIER ?

The revenue of ETABLISSEMENTS CARLIER in 2024 is 3.4 M€.

Is ETABLISSEMENTS CARLIER profitable?

Yes, ETABLISSEMENTS CARLIER generated a net profit of 413 k€ in 2024.

Where is the headquarters of ETABLISSEMENTS CARLIER ?

The headquarters of ETABLISSEMENTS CARLIER is located in GRICOURT (02100), in the department Aisne.

Where to find the tax return of ETABLISSEMENTS CARLIER ?

The tax return of ETABLISSEMENTS CARLIER 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 CARLIER operate?

ETABLISSEMENTS CARLIER operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.