ETABLISSEMENTS CORNUS : revenue, balance sheet and financial ratios

ETABLISSEMENTS CORNUS is a French company founded 20 years ago, specialized in the sector Travaux d'installation d'équipements thermiques et de climatisation. Based in CASTRES (81100), this company of category PME shows in 2022 a revenue of 2.7 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 - ETABLISSEMENTS CORNUS (SIREN 487561631)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 2 724 781 € 2 404 520 € 2 116 447 € 2 282 343 € N/C N/C N/C
Net income 276 604 € 361 105 € 286 761 € 224 502 € -81 948 € 50 800 € 21 467 € 51 598 € 991 € 93 207 €
EBITDA N/C N/C N/C 244 521 € -65 592 € 29 320 € 41 203 € N/C N/C N/C
Net margin N/C N/C N/C 8.2% -3.4% 2.4% 0.9% N/C N/C N/C

Revenue and income statement

In 2025, ETABLISSEMENTS CORNUS generates positive net income of 277 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 93 k€ -> 277 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

276 604 €

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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 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

43.908%

Financial autonomy (2025) ?
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

50.485%

Asset age ratio (2025) ?
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

41.6%

Solvency indicators evolution
ETABLISSEMENTS CORNUS

Sector positioning

Debt ratio
43.91 2025
2023
2024
2025
Q1: 2.81
Med: 13.61
Q3: 36.09
Average

In 2025, the debt ratio of ETABLISSEMENTS CORNUS (43.91) 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
50.48% 2025
2023
2024
2025
Q1: 26.38%
Med: 47.22%
Q3: 63.03%
Good -9 pts over 3 years

In 2025, the financial autonomy of ETABLISSEMENTS CORNUS (50.5%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 286.65. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

286.651

Liquidity indicators evolution
ETABLISSEMENTS CORNUS

Sector positioning

Liquidity ratio
286.65 2025
2023
2024
2025
Q1: 162.61
Med: 224.39
Q3: 319.79
Good

In 2025, the liquidity ratio of ETABLISSEMENTS CORNUS (286.65) 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.

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 (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
ETABLISSEMENTS CORNUS

Positioning of ETABLISSEMENTS CORNUS in its sector

Comparison with sector Travaux d'installation d'équipements thermiques et de climatisation

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions). This range of 85 185€ to 800 575€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
85k€ 559k€ 800k€
559 236 € Range: 85 185€ - 800 575€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 38 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 d'installation d'équipements thermiques et de climatisation)

Compare ETABLISSEMENTS CORNUS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation d'équipements thermiques et de climatisation

Frequently asked questions about ETABLISSEMENTS CORNUS

What is the revenue of ETABLISSEMENTS CORNUS ?

The revenue of ETABLISSEMENTS CORNUS in 2022 is 2.7 M€.

Is ETABLISSEMENTS CORNUS profitable?

Yes, ETABLISSEMENTS CORNUS generated a net profit of 277 k€ in 2025.

Where is the headquarters of ETABLISSEMENTS CORNUS ?

The headquarters of ETABLISSEMENTS CORNUS is located in CASTRES (81100), in the department Tarn.

Where to find the tax return of ETABLISSEMENTS CORNUS ?

The tax return of ETABLISSEMENTS CORNUS 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 CORNUS operate?

ETABLISSEMENTS CORNUS operates in the sector Travaux d'installation d'équipements thermiques et de climatisation (NAF code 43.22B). See the 'Sector positioning' section above to compare the company with its competitors.