ETABLISSEMENTS PRETOT FRERES : revenue, balance sheet and financial ratios

ETABLISSEMENTS PRETOT FRERES is a French company founded 52 years ago, specialized in the sector Fabrication de structures métalliques et de parties de structures. Based in LARIANS-ET-MUNANS (70230), this company of category PME shows in 2023 a revenue of 18.4 M€. 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 PRETOT FRERES (SIREN 300846797)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 18 396 397 € 18 764 251 € 16 318 695 € 14 982 917 € 13 895 253 € 12 974 885 € 13 640 785 € 10 713 544 €
Net income 619 351 € 546 348 € 367 512 € 388 071 € 188 355 € 127 710 € 166 309 € 130 373 €
EBITDA 1 144 112 € 966 127 € 708 240 € 738 752 € 424 560 € 320 612 € 327 203 € 263 274 €
Net margin 3.4% 2.9% 2.3% 2.6% 1.4% 1.0% 1.2% 1.2%

Revenue and income statement

In 2023, ETABLISSEMENTS PRETOT FRERES achieves revenue of 18.4 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +8.0%. Slight decline of -2% vs 2022. After deducting consumption (9.3 M€), gross margin stands at 9.1 M€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 6.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 619 k€, i.e. 3.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

18 396 397 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

9 118 934 €

EBITDA (2023) ?
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

1 144 112 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

912 220 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

619 351 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.2%

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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 7%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

6.77%

Financial autonomy (2023) ?
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

39.319%

Cash flow / Revenue (2023) ?
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

4.925%

Repayment capacity (2023) ?
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

0.357

Asset age ratio (2023) ?
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

30.1%

Solvency indicators evolution
ETABLISSEMENTS PRETOT FRERES

Sector positioning

Debt ratio
6.77 2023
2021
2022
2023
Q1: 7.46
Med: 26.84
Q3: 65.86
Excellent -12 pts over 3 years

In 2023, the debt ratio of ETABLISSEMENTS PRETOT FRERES (6.77) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
39.32% 2023
2021
2022
2023
Q1: 25.01%
Med: 43.11%
Q3: 59.44%
Average +10 pts over 3 years

In 2023, the financial autonomy of ETABLISSEMENTS PRETOT FRERES (39.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.36 years 2023
2021
2022
2023
Q1: 0.04 years
Med: 0.84 years
Q3: 2.26 years
Good -16 pts over 3 years

In 2023, the repayment capacity of ETABLISSEMENTS PRETOT FRERES (0.36) 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 150.15. 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 2.1x. Financial charges are adequately covered by operations.

Liquidity ratio (2023) ?
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

150.146

Interest coverage (2023) ?
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

2.07

Liquidity indicators evolution
ETABLISSEMENTS PRETOT FRERES

Sector positioning

Liquidity ratio
150.15 2023
2021
2022
2023
Q1: 168.02
Med: 232.53
Q3: 328.68
Watch

In 2023, the liquidity ratio of ETABLISSEMENTS PRETOT FRERES (150.15) 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
2.07x 2023
2021
2022
2023
Q1: 0.06x
Med: 1.31x
Q3: 4.95x
Good -17 pts over 3 years

In 2023, the interest coverage of ETABLISSEMENTS PRETOT FRERES (2.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Inventory turnover is 79 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 26 days of revenue, i.e. 1.3 M€ to permanently finance. Notable WCR improvement over the period (-47%), freeing up cash.

Operating WCR (2023) ?
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

1 327 116 €

Customer credit (2023) ?
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

43 j

Supplier credit (2023) ?
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

47 j

Inventory turnover (2023) ?
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

79 j

WCR in days of revenue (2023) ?
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

26 j

WCR and payment terms evolution
ETABLISSEMENTS PRETOT FRERES

Positioning of ETABLISSEMENTS PRETOT FRERES in its sector

Comparison with sector Fabrication de structures métalliques et de parties de structures

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of ETABLISSEMENTS PRETOT FRERES is estimated at 1 540 823 € (range 928 118€ - 3 139 168€). With an EBITDA of 1 144 112€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.13x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
56 tx
928k€ 1540k€ 3139k€
1 540 823 € Range: 928 118€ - 3 139 168€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 144 112 € × 1.0x
Estimation 1 186 285 €
761 686€ - 2 738 197€
Revenue Multiple 30%
18 396 397 € × 0.13x
Estimation 2 368 145 €
1 249 339€ - 3 006 743€
Net Income Multiple 20%
619 351 € × 1.9x
Estimation 1 186 189 €
862 368€ - 4 340 232€
How is this estimate calculated?

This estimate is based on the analysis of 56 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 (Fabrication de structures métalliques et de parties de structures)

Compare ETABLISSEMENTS PRETOT FRERES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de structures métalliques et de parties de structures

Frequently asked questions about ETABLISSEMENTS PRETOT FRERES

What is the revenue of ETABLISSEMENTS PRETOT FRERES ?

The revenue of ETABLISSEMENTS PRETOT FRERES in 2023 is 18.4 M€.

Is ETABLISSEMENTS PRETOT FRERES profitable?

Yes, ETABLISSEMENTS PRETOT FRERES generated a net profit of 619 k€ in 2023.

Where is the headquarters of ETABLISSEMENTS PRETOT FRERES ?

The headquarters of ETABLISSEMENTS PRETOT FRERES is located in LARIANS-ET-MUNANS (70230), in the department Haute-Saone.

Where to find the tax return of ETABLISSEMENTS PRETOT FRERES ?

The tax return of ETABLISSEMENTS PRETOT FRERES 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 PRETOT FRERES operate?

ETABLISSEMENTS PRETOT FRERES operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.