ETABLISSEMENTS PATIN : revenue, balance sheet and financial ratios

ETABLISSEMENTS PATIN is a French company founded 126 years ago, specialized in the sector Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques. Based in RUEIL-MALMAISON (92500), this company of category ETI shows in 2024 a revenue of 1.9 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 PATIN (SIREN 609818604)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 860 027 € 82 € 378 € 25 170 € 340 420 € 373 612 € 450 635 € 2 375 250 € 3 561 620 €
Net income 2 256 880 € 1 988 305 € 500 359 € 8 424 € 88 609 € -98 036 € 774 596 € 1 051 413 € 555 692 €
EBITDA -1 099 727 € -2 779 467 € -2 322 306 € -2 394 128 € -1 999 616 € -2 200 669 € -2 050 400 € -1 988 640 € -2 083 806 €
Net margin 121.3% 2424762.2% 132370.1% 33.5% 26.0% -26.2% 171.9% 44.3% 15.6%

Revenue and income statement

In 2024, ETABLISSEMENTS PATIN achieves revenue of 1.9 M€. Revenue is declining over the period 2016-2024 (CAGR: -7.8%). Vs 2023, growth of +2268226% (82 € -> 1.9 M€). After deducting consumption (0 €), gross margin stands at 1.9 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.1 M€, representing -59.1% of revenue. Positive scissor effect: EBITDA margin improves by +3389534.8 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.3 M€, i.e. 121.3% of revenue. This profit can be retained or distributed to shareholders.

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

1 860 027 €

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

1 860 027 €

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

-1 099 727 €

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

-1 988 232 €

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

2 256 880 €

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

-59.1%

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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 35%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 74%. 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 5.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 191.3% 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 (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

34.652%

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

73.687%

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

191.337%

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

5.494

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

23.3%

Solvency indicators evolution
ETABLISSEMENTS PATIN

Sector positioning

Debt ratio
34.65 2024
2022
2023
2024
Q1: 0.0
Med: 0.32
Q3: 24.28
Watch +8 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENTS PATIN (34.65) 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
73.69% 2024
2022
2023
2024
Q1: 12.8%
Med: 44.41%
Q3: 74.53%
Good

In 2024, the financial autonomy of ETABLISSEMENTS PATIN (73.7%) 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
5.49 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.65 years
Average

In 2024, the repayment capacity of ETABLISSEMENTS PATIN (5.49) 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 1166.81. 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

1166.81

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

-182.759

Liquidity indicators evolution
ETABLISSEMENTS PATIN

Sector positioning

Liquidity ratio
1166.81 2024
2022
2023
2024
Q1: 132.32
Med: 209.15
Q3: 511.28
Excellent

In 2024, the liquidity ratio of ETABLISSEMENTS PATIN (1166.81) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-182.76x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.02x
Q3: 2.34x
Watch

In 2024, the interest coverage of ETABLISSEMENTS PATIN (-182.8x) 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: 67 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. The company must finance 9 days of gap between collections and payments. Overall, WCR represents 788 days of revenue, i.e. 4.1 M€ to permanently finance. Over 2016-2024, WCR increased by +94%, requiring additional financing.

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

4 071 078 €

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

67 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

58 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

0 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

788 j

WCR and payment terms evolution
ETABLISSEMENTS PATIN

Positioning of ETABLISSEMENTS PATIN in its sector

Comparison with sector Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of ETABLISSEMENTS PATIN is estimated at 1 885 703 € (range 800 915€ - 7 070 807€). The price/revenue ratio is 0.32x (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 2024
229 transactions
800k€ 1885k€ 7070k€
1 885 703 € Range: 800 915€ - 7 070 807€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
1 860 027 € × 0.32x
Estimation 603 182 €
282 825€ - 1 475 736€
Net Income Multiple 20%
2 256 880 € × 1.7x
Estimation 3 809 487 €
1 578 051€ - 15 463 415€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques)

Compare ETABLISSEMENTS PATIN with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques

Frequently asked questions about ETABLISSEMENTS PATIN

What is the revenue of ETABLISSEMENTS PATIN ?

The revenue of ETABLISSEMENTS PATIN in 2024 is 1.9 M€.

Is ETABLISSEMENTS PATIN profitable?

Yes, ETABLISSEMENTS PATIN generated a net profit of 2.3 M€ in 2024.

Where is the headquarters of ETABLISSEMENTS PATIN ?

The headquarters of ETABLISSEMENTS PATIN is located in RUEIL-MALMAISON (92500), in the department Hauts-de-Seine.

Where to find the tax return of ETABLISSEMENTS PATIN ?

The tax return of ETABLISSEMENTS PATIN 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 PATIN operate?

ETABLISSEMENTS PATIN operates in the sector Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques (NAF code 46.12B). See the 'Sector positioning' section above to compare the company with its competitors.