ETABLISSEMENTS ETCHEGOYHEN : revenue, balance sheet and financial ratios

ETABLISSEMENTS ETCHEGOYHEN is a French company founded 71 years ago, specialized in the sector Activités des sociétés holding. Based in MAULEON-LICHARRE (64130), this company of category PME shows in 2025 a revenue of 404 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 ETCHEGOYHEN (SIREN 045580172)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 404 029 € 403 022 € 396 821 € 398 693 € 395 927 € 382 185 € 384 646 € 377 130 € 373 784 € 357 894 €
Net income 145 972 € 117 064 € 90 716 € 143 214 € 184 730 € 190 791 € 176 553 € 527 181 € 205 775 € 182 300 €
EBITDA 219 344 € 221 025 € 218 846 € 230 696 € 230 508 € 218 764 € 207 065 € 188 693 € 193 918 € 194 700 €
Net margin 36.1% 29.0% 22.9% 35.9% 46.7% 49.9% 45.9% 139.8% 55.1% 50.9%

Revenue and income statement

In 2025, ETABLISSEMENTS ETCHEGOYHEN achieves revenue of 404 k€. Revenue is growing positively over 10 years (CAGR: +1.4%). Vs 2024: +0%. After deducting consumption (1 k€), gross margin stands at 403 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 219 k€, representing 54.3% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 146 k€, i.e. 36.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

404 029 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

402 811 €

EBITDA (2025) ?
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

219 344 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

134 619 €

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

145 972 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

54.3%

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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 8%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 90%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 55.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

7.964%

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

89.821%

Cash flow / Revenue (2025) ?
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

55.301%

Repayment capacity (2025) ?
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

1.512

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

42.4%

Solvency indicators evolution
ETABLISSEMENTS ETCHEGOYHEN

Sector positioning

Debt ratio
7.96 2025
2023
2024
2025
Q1: 0.04
Med: 8.09
Q3: 54.01
Good

In 2025, the debt ratio of ETABLISSEMENTS ETCHEGOYHEN (7.96) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
89.82% 2025
2023
2024
2025
Q1: 21.27%
Med: 67.32%
Q3: 92.99%
Good

In 2025, the financial autonomy of ETABLISSEMENTS ETCHEGOYHEN (89.8%) 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
1.51 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.98 years
Average -13 pts over 3 years

In 2025, the repayment capacity of ETABLISSEMENTS ETCHEGOYHEN (1.51) 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 674.99. 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 4.4x. Financial charges are adequately covered by operations.

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

674.985

Interest coverage (2025) ?
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

4.38

Liquidity indicators evolution
ETABLISSEMENTS ETCHEGOYHEN

Sector positioning

Liquidity ratio
674.99 2025
2023
2024
2025
Q1: 161.8
Med: 834.57
Q3: 4761.54
Average -9 pts over 3 years

In 2025, the liquidity ratio of ETABLISSEMENTS ETCHEGOYHEN (674.99) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
4.38x 2025
2023
2024
2025
Q1: -62.1x
Med: 0.0x
Q3: 0.0x
Excellent

In 2025, the interest coverage of ETABLISSEMENTS ETCHEGOYHEN (4.4x) 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: 108 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 166 days. Excellent situation: suppliers finance 58 days of the operating cycle (retail model). Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 90 days of revenue, i.e. 102 k€ to permanently finance. Notable WCR improvement over the period (-29%), freeing up cash.

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

101 553 €

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

108 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

166 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

1 j

WCR in days of revenue (2025) ?
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

90 j

WCR and payment terms evolution
ETABLISSEMENTS ETCHEGOYHEN

Positioning of ETABLISSEMENTS ETCHEGOYHEN in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 142 002€ to 1 021 113€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
142k€ 305k€ 1021k€
305 557 € Range: 142 002€ - 1 021 113€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 (Activités des sociétés holding)

Compare ETABLISSEMENTS ETCHEGOYHEN with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about ETABLISSEMENTS ETCHEGOYHEN

What is the revenue of ETABLISSEMENTS ETCHEGOYHEN ?

The revenue of ETABLISSEMENTS ETCHEGOYHEN in 2025 is 404 k€.

Is ETABLISSEMENTS ETCHEGOYHEN profitable?

Yes, ETABLISSEMENTS ETCHEGOYHEN generated a net profit of 146 k€ in 2025.

Where is the headquarters of ETABLISSEMENTS ETCHEGOYHEN ?

The headquarters of ETABLISSEMENTS ETCHEGOYHEN is located in MAULEON-LICHARRE (64130), in the department Pyrenees-Atlantiques.

Where to find the tax return of ETABLISSEMENTS ETCHEGOYHEN ?

The tax return of ETABLISSEMENTS ETCHEGOYHEN 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 ETCHEGOYHEN operate?

ETABLISSEMENTS ETCHEGOYHEN operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.