ETABLISSEMENTS OUGIER : revenue, balance sheet and financial ratios

ETABLISSEMENTS OUGIER is a French company founded 44 years ago, specialized in the sector Commerces de détail de charbons et combustibles. Based in LE VAL D'AJOL (88340), this company of category GE shows in 2024 a revenue of 6.9 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 OUGIER (SIREN 325509131)
Indicator 2024 2023 2022 2021 2021 2020 2018 2017 2016
Revenue 6 896 904 € 7 672 487 € 6 350 404 € N/C 2 144 808 € N/C N/C N/C N/C
Net income -1 492 388 € -315 660 € 112 645 € 242 587 € 82 577 € 16 270 € 71 516 € 59 228 € 42 847 €
EBITDA -100 520 € 725 880 € 589 139 € N/C 137 130 € N/C N/C N/C N/C
Net margin -21.6% -4.1% 1.8% N/C 3.9% N/C N/C N/C N/C

Revenue and income statement

In 2024, ETABLISSEMENTS OUGIER achieves revenue of 6.9 M€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +47.6%. Significant drop of -10% vs 2023. After deducting consumption (2.7 M€), gross margin stands at 4.2 M€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -101 k€, representing -1.5% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -114%, reducing margin by 10.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.5 M€ (-21.6% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 896 904 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 228 746 €

EBITDA (2024) ?
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

-100 520 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-901 997 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 492 388 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.5%

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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 3209%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

3209.044%

Financial autonomy (2024) ?
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

2.551%

Cash flow / Revenue (2024) ?
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

-5.104%

Repayment capacity (2024) ?
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

-14.827

Asset age ratio (2024) ?
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

67.8%

Solvency indicators evolution
ETABLISSEMENTS OUGIER

Sector positioning

Debt ratio
3209.04 2024
2022
2023
2024
Q1: 6.16
Med: 21.72
Q3: 62.74
Watch +7 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENTS OUGIER (3209.04) 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
2.55% 2024
2022
2023
2024
Q1: 28.41%
Med: 45.6%
Q3: 59.58%
Watch

In 2024, the financial autonomy of ETABLISSEMENTS OUGIER (2.5%) 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
-14.83 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.55 years
Q3: 2.01 years
Excellent -51 pts over 3 years

In 2024, the repayment capacity of ETABLISSEMENTS OUGIER (-14.83) 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 245.89. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

245.889

Interest coverage (2024) ?
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

-250.267

Liquidity indicators evolution
ETABLISSEMENTS OUGIER

Sector positioning

Liquidity ratio
245.89 2024
2022
2023
2024
Q1: 148.68
Med: 206.0
Q3: 307.91
Good -10 pts over 3 years

In 2024, the liquidity ratio of ETABLISSEMENTS OUGIER (245.89) 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
-250.27x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.6x
Q3: 8.57x
Watch -56 pts over 3 years

In 2024, the interest coverage of ETABLISSEMENTS OUGIER (-250.3x) 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: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Inventory turnover is 76 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 48 days of revenue, i.e. 928 k€ to permanently finance.

Operating WCR (2024) ?
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

927 634 €

Customer credit (2024) ?
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

26 j

Supplier credit (2024) ?
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

44 j

Inventory turnover (2024) ?
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

76 j

WCR in days of revenue (2024) ?
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

48 j

WCR and payment terms evolution
ETABLISSEMENTS OUGIER

Positioning of ETABLISSEMENTS OUGIER in its sector

Comparison with sector Commerces de détail de charbons et combustibles

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of ETABLISSEMENTS OUGIER is estimated at 3 651 538 € (range 2 071 376€ - 5 429 717€). The price/revenue ratio is 0.53x (in line with sector norms). 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 2024
117 transactions
2071k€ 3651k€ 5429k€
3 651 538 € Range: 2 071 376€ - 5 429 717€
NAF 5 année 2024

Valuation method used

Revenue Multiple
6 896 904 € × 0.53x = 3 651 538 €
Range: 2 071 376€ - 5 429 718€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Commerces de détail de charbons et combustibles)

Compare ETABLISSEMENTS OUGIER with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail de charbons et combustibles

Frequently asked questions about ETABLISSEMENTS OUGIER

What is the revenue of ETABLISSEMENTS OUGIER ?

The revenue of ETABLISSEMENTS OUGIER in 2024 is 6.9 M€.

Is ETABLISSEMENTS OUGIER profitable?

ETABLISSEMENTS OUGIER recorded a net loss in 2024.

Where is the headquarters of ETABLISSEMENTS OUGIER ?

The headquarters of ETABLISSEMENTS OUGIER is located in LE VAL D'AJOL (88340), in the department Vosges.

Where to find the tax return of ETABLISSEMENTS OUGIER ?

The tax return of ETABLISSEMENTS OUGIER 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 OUGIER operate?

ETABLISSEMENTS OUGIER operates in the sector Commerces de détail de charbons et combustibles (NAF code 47.78B). See the 'Sector positioning' section above to compare the company with its competitors.