ETABLISSEMENTS PAROIELLE : revenue, balance sheet and financial ratios

ETABLISSEMENTS PAROIELLE is a French company founded 61 years ago, specialized in the sector Travaux de charpente. Based in SAINT-LEGER-DU-BOURG-DENIS (76160), this company of category PME shows in 2025 a revenue of 2.6 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 PAROIELLE (SIREN 302236617)
Indicator 2025 2024 2023 2022 2021 2020 2018 2017
Revenue 2 626 330 € 2 192 977 € 1 937 725 € 1 859 058 € 1 726 960 € 1 900 422 € 1 421 343 € 1 541 118 €
Net income 94 128 € 61 586 € 61 463 € 37 658 € 106 145 € -228 397 € 41 079 € 51 783 €
EBITDA 253 340 € 227 263 € 201 232 € 65 070 € 127 592 € -180 704 € 79 775 € 72 316 €
Net margin 3.6% 2.8% 3.2% 2.0% 6.1% -12.0% 2.9% 3.4%

Revenue and income statement

In 2025, ETABLISSEMENTS PAROIELLE achieves revenue of 2.6 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.9%. Vs 2024, growth of +20% (2.2 M€ -> 2.6 M€). After deducting consumption (897 k€), gross margin stands at 1.7 M€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 253 k€, representing 9.6% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 94 k€, i.e. 3.6% 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

2 626 330 €

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

1 729 541 €

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

253 340 €

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

135 107 €

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

94 128 €

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

9.6%

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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 47%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

47.34%

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

25.008%

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

5.187%

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

0.615

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

18.0%

Solvency indicators evolution
ETABLISSEMENTS PAROIELLE

Sector positioning

Debt ratio
47.34 2025
2023
2024
2025
Q1: 9.16
Med: 25.54
Q3: 54.64
Average -6 pts over 3 years

In 2025, the debt ratio of ETABLISSEMENTS PAROIELLE (47.34) 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
25.01% 2025
2023
2024
2025
Q1: 31.37%
Med: 45.9%
Q3: 60.99%
Watch -5 pts over 3 years

In 2025, the financial autonomy of ETABLISSEMENTS PAROIELLE (25.0%) 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
0.61 years 2025
2023
2024
2025
Q1: 0.12 years
Med: 0.71 years
Q3: 2.24 years
Good -29 pts over 3 years

In 2025, the repayment capacity of ETABLISSEMENTS PAROIELLE (0.61) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 140.01. 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 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.

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

140.006

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

0.878

Liquidity indicators evolution
ETABLISSEMENTS PAROIELLE

Sector positioning

Liquidity ratio
140.01 2025
2023
2024
2025
Q1: 172.12
Med: 234.82
Q3: 327.16
Watch -19 pts over 3 years

In 2025, the liquidity ratio of ETABLISSEMENTS PAROIELLE (140.01) 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.

Interest coverage
0.88x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.29x
Q3: 4.81x
Average -22 pts over 3 years

In 2025, the interest coverage of ETABLISSEMENTS PAROIELLE (0.9x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 60 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. The company must finance 8 days of gap between collections and payments. Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 48 days of revenue, i.e. 352 k€ to permanently finance. Notable WCR improvement over the period (-49%), 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

352 007 €

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

60 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

52 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

12 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

48 j

WCR and payment terms evolution
ETABLISSEMENTS PAROIELLE

Positioning of ETABLISSEMENTS PAROIELLE in its sector

Comparison with sector Travaux de charpente

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of ETABLISSEMENTS PAROIELLE is estimated at 457 961 € (range 222 857€ - 747 489€). With an EBITDA of 253 340€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.16x (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.

Estimated enterprise value 2025
113 transactions
222k€ 457k€ 747k€
457 961 € Range: 222 857€ - 747 489€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
253 340 € × 2.2x
Estimation 569 929 €
235 240€ - 914 446€
Revenue Multiple 30%
2 626 330 € × 0.16x
Estimation 407 326 €
264 841€ - 666 649€
Net Income Multiple 20%
94 128 € × 2.7x
Estimation 253 996 €
128 929€ - 451 358€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Travaux de charpente)

Compare ETABLISSEMENTS PAROIELLE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de charpente

Frequently asked questions about ETABLISSEMENTS PAROIELLE

What is the revenue of ETABLISSEMENTS PAROIELLE ?

The revenue of ETABLISSEMENTS PAROIELLE in 2025 is 2.6 M€.

Is ETABLISSEMENTS PAROIELLE profitable?

Yes, ETABLISSEMENTS PAROIELLE generated a net profit of 94 k€ in 2025.

Where is the headquarters of ETABLISSEMENTS PAROIELLE ?

The headquarters of ETABLISSEMENTS PAROIELLE is located in SAINT-LEGER-DU-BOURG-DENIS (76160), in the department Seine-Maritime.

Where to find the tax return of ETABLISSEMENTS PAROIELLE ?

The tax return of ETABLISSEMENTS PAROIELLE 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 PAROIELLE operate?

ETABLISSEMENTS PAROIELLE operates in the sector Travaux de charpente (NAF code 43.91A). See the 'Sector positioning' section above to compare the company with its competitors.