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ETABLISSEMENTS MORALES : revenue, balance sheet and financial ratios

ETABLISSEMENTS MORALES is a French company founded 31 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in ROULLET-SAINT-ESTEPHE (16440), this company of category PME shows in 2025 a net income positive of 10 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ETABLISSEMENTS MORALES (SIREN 398923409)
Indicator 2025 2024 2023 2022 2021 2020
Revenue N/C N/C N/C N/C N/C N/C
Net income 9 857 € 17 382 € 51 102 € 102 438 € 32 108 € -13 275 €
EBITDA N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, ETABLISSEMENTS MORALES generates positive net income of 10 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

9 857 €

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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 386%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

385.857%

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

13.419%

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

33.5%

Solvency indicators evolution
ETABLISSEMENTS MORALES

Sector positioning

Debt ratio
385.86 2025
2023
2024
2025
Q1: 6.43
Med: 21.08
Q3: 56.83
Watch

In 2025, the debt ratio of ETABLISSEMENTS MORALES (385.86) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
13.42% 2025
2023
2024
2025
Q1: 33.84%
Med: 54.07%
Q3: 68.28%
Watch

In 2025, the financial autonomy of ETABLISSEMENTS MORALES (13.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 101.77. 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

101.771

Liquidity indicators evolution
ETABLISSEMENTS MORALES

Sector positioning

Liquidity ratio
101.77 2025
2023
2024
2025
Q1: 168.43
Med: 250.02
Q3: 363.13
Watch -6 pts over 3 years

In 2025, the liquidity ratio of ETABLISSEMENTS MORALES (101.77) 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.

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: 150 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 203 days. Excellent situation: suppliers finance 53 days of the operating cycle (retail model).

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

150 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

203 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 MORALES

Positioning of ETABLISSEMENTS MORALES in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 131 transactions of similar company sales in 2025, the value of ETABLISSEMENTS MORALES is estimated at 33 997 € (range 22 740€ - 62 762€). 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 2025
131 transactions
22k€ 33k€ 62k€
33 997 € Range: 22 740€ - 62 762€
NAF 5 année 2025

Valuation method used

Net Income Multiple
9 857 € × 3.4x = 33 998 €
Range: 22 741€ - 62 762€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 (Entretien et réparation de véhicules automobiles légers)

Compare ETABLISSEMENTS MORALES with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about ETABLISSEMENTS MORALES

What is the revenue of ETABLISSEMENTS MORALES ?

The revenue of ETABLISSEMENTS MORALES is not publicly disclosed (confidential accounts filed with INPI).

Is ETABLISSEMENTS MORALES profitable?

Yes, ETABLISSEMENTS MORALES generated a net profit of 10 k€ in 2025.

Where is the headquarters of ETABLISSEMENTS MORALES ?

The headquarters of ETABLISSEMENTS MORALES is located in ROULLET-SAINT-ESTEPHE (16440), in the department Charente.

Where to find the tax return of ETABLISSEMENTS MORALES ?

The tax return of ETABLISSEMENTS MORALES 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 MORALES operate?

ETABLISSEMENTS MORALES operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.