ETABLISSEMENTS CREPEAU : revenue, balance sheet and financial ratios

ETABLISSEMENTS CREPEAU is a French company founded 31 years ago, specialized in the sector Construction de routes et autoroutes. Based in SAINTE-LUCE-SUR-LOIRE (44980), this company of category PME shows in 2023 a revenue of 5.6 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 CREPEAU (SIREN 400401105)
Indicator 2023 2022 2021 2020 2017
Revenue 5 601 189 € 5 455 289 € 5 015 569 € N/C 4 219 408 €
Net income 235 170 € 220 522 € 209 583 € 179 438 € 138 348 €
EBITDA 329 191 € 366 600 € 322 230 € N/C 162 533 €
Net margin 4.2% 4.0% 4.2% N/C 3.3%

Revenue and income statement

In 2023, ETABLISSEMENTS CREPEAU achieves revenue of 5.6 M€. Revenue is growing positively over 5 years (CAGR: +4.8%). Vs 2022: +3%. After deducting consumption (1.9 M€), gross margin stands at 3.7 M€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 329 k€, representing 5.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 235 k€, i.e. 4.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 601 189 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 744 941 €

EBITDA (2023) ?
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

329 191 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

335 502 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

235 170 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.9%

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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 68%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.8 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

67.609%

Financial autonomy (2023) ?
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

33.994%

Cash flow / Revenue (2023) ?
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

3.982%

Repayment capacity (2023) ?
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

2.793

Asset age ratio (2023) ?
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

20.5%

Solvency indicators evolution
ETABLISSEMENTS CREPEAU

Sector positioning

Debt ratio
67.61 2023
2021
2022
2023
Q1: 1.52
Med: 22.97
Q3: 75.77
Average

In 2023, the debt ratio of ETABLISSEMENTS CREPEAU (67.61) 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
33.99% 2023
2021
2022
2023
Q1: 13.06%
Med: 33.51%
Q3: 52.92%
Good

In 2023, the financial autonomy of ETABLISSEMENTS CREPEAU (34.0%) 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
2.79 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.38 years
Q3: 2.01 years
Watch

In 2023, the repayment capacity of ETABLISSEMENTS CREPEAU (2.79) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 212.97. 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 3.6x. Financial charges are adequately covered by operations.

Liquidity ratio (2023) ?
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

212.974

Interest coverage (2023) ?
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

3.59

Liquidity indicators evolution
ETABLISSEMENTS CREPEAU

Sector positioning

Liquidity ratio
212.97 2023
2021
2022
2023
Q1: 138.32
Med: 187.83
Q3: 267.69
Good +7 pts over 3 years

In 2023, the liquidity ratio of ETABLISSEMENTS CREPEAU (212.97) 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
3.59x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.85x
Q3: 4.46x
Good

In 2023, the interest coverage of ETABLISSEMENTS CREPEAU (3.6x) 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. Average customer payment term: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 74 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 57 days of revenue, i.e. 892 k€ to permanently finance.

Operating WCR (2023) ?
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

892 381 €

Customer credit (2023) ?
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

47 j

Supplier credit (2023) ?
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

74 j

Inventory turnover (2023) ?
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

21 j

WCR in days of revenue (2023) ?
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

57 j

WCR and payment terms evolution
ETABLISSEMENTS CREPEAU

Positioning of ETABLISSEMENTS CREPEAU in its sector

Comparison with sector Construction de routes et autoroutes

Valuation estimate

Based on 67 transactions of similar company sales (all years), the value of ETABLISSEMENTS CREPEAU is estimated at 333 928 € (range 203 069€ - 937 638€). With an EBITDA of 329 191€, the sector multiple of 0.6x is applied. The price/revenue ratio is 0.13x (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 2023
67 tx
203k€ 333k€ 937k€
333 928 € Range: 203 069€ - 937 638€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
329 191 € × 0.6x
Estimation 185 401 €
90 400€ - 848 689€
Revenue Multiple 30%
5 601 189 € × 0.13x
Estimation 755 396 €
502 056€ - 1 440 127€
Net Income Multiple 20%
235 170 € × 0.3x
Estimation 73 046 €
36 261€ - 406 280€
How is this estimate calculated?

This estimate is based on the analysis of 67 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 (Construction de routes et autoroutes)

Compare ETABLISSEMENTS CREPEAU with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de routes et autoroutes

Frequently asked questions about ETABLISSEMENTS CREPEAU

What is the revenue of ETABLISSEMENTS CREPEAU ?

The revenue of ETABLISSEMENTS CREPEAU in 2023 is 5.6 M€.

Is ETABLISSEMENTS CREPEAU profitable?

Yes, ETABLISSEMENTS CREPEAU generated a net profit of 235 k€ in 2023.

Where is the headquarters of ETABLISSEMENTS CREPEAU ?

The headquarters of ETABLISSEMENTS CREPEAU is located in SAINTE-LUCE-SUR-LOIRE (44980), in the department Loire-Atlantique.

Where to find the tax return of ETABLISSEMENTS CREPEAU ?

The tax return of ETABLISSEMENTS CREPEAU 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 CREPEAU operate?

ETABLISSEMENTS CREPEAU operates in the sector Construction de routes et autoroutes (NAF code 42.11Z). See the 'Sector positioning' section above to compare the company with its competitors.