ETABLISSEMENTS NOVEL : revenue, balance sheet and financial ratios

ETABLISSEMENTS NOVEL is a French company founded 67 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in SAINT-DENIS-LES-BOURG (01000), this company of category PME shows in 2025 a revenue of 662 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 NOVEL (SIREN 759200173)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 662 079 € 772 251 € 788 149 € 882 453 € 934 722 € 870 482 € 834 751 € 841 126 € 796 986 €
Net income -2 997 € 1 394 € 11 274 € 6 446 € 13 350 € 2 801 € -510 € 6 262 € 4 960 €
EBITDA -3 622 € 5 330 € 17 114 € 8 493 € 9 210 € 5 523 € 2 075 € 8 777 € 9 736 €
Net margin -0.5% 0.2% 1.4% 0.7% 1.4% 0.3% -0.1% 0.7% 0.6%

Revenue and income statement

In 2025, ETABLISSEMENTS NOVEL achieves revenue of 662 k€. Activity remains stable over the period (CAGR: -2.3%). Significant drop of -14% vs 2024. After deducting consumption (487 k€), gross margin stands at 175 k€, i.e. a rate of 26%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -4 k€, representing -0.5% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -3 k€ (-0.5% of revenue), which will impact equity.

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

662 079 €

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

175 139 €

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

-3 622 €

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

-984 €

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

-2 997 €

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

-0.5%

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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 188%. 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 15%. 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

187.768%

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

15.174%

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

-0.934%

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

-31.464

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

1.1%

Solvency indicators evolution
ETABLISSEMENTS NOVEL

Sector positioning

Debt ratio
187.77 2025
2023
2024
2025
Q1: 4.19
Med: 17.72
Q3: 55.01
Watch

In 2025, the debt ratio of ETABLISSEMENTS NOVEL (187.77) 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
15.17% 2025
2023
2024
2025
Q1: 28.26%
Med: 47.44%
Q3: 64.23%
Watch

In 2025, the financial autonomy of ETABLISSEMENTS NOVEL (15.2%) 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.

Repayment capacity
-31.46 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.56 years
Q3: 2.76 years
Excellent -61 pts over 3 years

In 2025, the repayment capacity of ETABLISSEMENTS NOVEL (-31.46) 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 171.24. 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

171.235

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

-55.577

Liquidity indicators evolution
ETABLISSEMENTS NOVEL

Sector positioning

Liquidity ratio
171.24 2025
2023
2024
2025
Q1: 162.68
Med: 230.9
Q3: 362.47
Average

In 2025, the liquidity ratio of ETABLISSEMENTS NOVEL (171.24) 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
-55.58x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.48x
Q3: 7.8x
Watch -61 pts over 3 years

In 2025, the interest coverage of ETABLISSEMENTS NOVEL (-55.6x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 49 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 211 days. Excellent situation: suppliers finance 162 days of the operating cycle (retail model). Inventory turnover is 284 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 342 days of revenue, i.e. 629 k€ to permanently finance. Over 2017-2025, WCR increased by +56%, requiring additional financing.

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

629 253 €

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

49 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

211 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

284 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

342 j

WCR and payment terms evolution
ETABLISSEMENTS NOVEL

Positioning of ETABLISSEMENTS NOVEL in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Similar companies (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare ETABLISSEMENTS NOVEL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about ETABLISSEMENTS NOVEL

What is the revenue of ETABLISSEMENTS NOVEL ?

The revenue of ETABLISSEMENTS NOVEL in 2025 is 662 k€.

Is ETABLISSEMENTS NOVEL profitable?

ETABLISSEMENTS NOVEL recorded a net loss in 2025.

Where is the headquarters of ETABLISSEMENTS NOVEL ?

The headquarters of ETABLISSEMENTS NOVEL is located in SAINT-DENIS-LES-BOURG (01000), in the department Ain.

Where to find the tax return of ETABLISSEMENTS NOVEL ?

The tax return of ETABLISSEMENTS NOVEL 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 NOVEL operate?

ETABLISSEMENTS NOVEL operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.