ETABLISSEMENTS RANNARD FRERES : revenue, balance sheet and financial ratios

ETABLISSEMENTS RANNARD FRERES is a French company founded 34 years ago, specialized in the sector Activités des sociétés holding. Based in CLARAFOND-ARCINE (74270), this company of category PME shows in 2024 a revenue of 1.0 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 RANNARD FRERES (SIREN 385146790)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 044 004 € N/C 1 245 192 € 1 612 073 € 2 682 022 € N/C N/C 11 129 975 € 14 356 998 €
Net income -1 608 083 € -148 639 € 2 415 501 € 979 222 € 895 169 € 343 724 € 205 859 € -761 915 € 370 947 €
EBITDA -227 308 € N/C 29 346 € 102 361 € 215 572 € N/C N/C -1 350 417 € 1 042 823 €
Net margin -154.0% N/C 194.0% 60.7% 33.4% N/C N/C -6.8% 2.6%

Revenue and income statement

In 2024, ETABLISSEMENTS RANNARD FRERES achieves revenue of 1.0 M€. Revenue is declining over the period 2016-2024 (CAGR: -27.9%). After deducting consumption (186 k€), gross margin stands at 858 k€, i.e. a rate of 82%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -227 k€, representing -21.8% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.6 M€ (-154.0% 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

1 044 004 €

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

857 797 €

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

-227 308 €

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

-914 570 €

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

-1 608 083 €

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

-21.8%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 5%. 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 76%. 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 4.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 7.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

4.522%

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

75.917%

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

7.306%

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

4.393

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

17.1%

Solvency indicators evolution
ETABLISSEMENTS RANNARD FRERES

Sector positioning

Debt ratio
4.52 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Good +7 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENTS RANNARD FR... (4.52) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
75.92% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Good

In 2024, the financial autonomy of ETABLISSEMENTS RANNARD FR... (75.9%) 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
4.39 years 2024
2022
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average +9 pts over 2 years

In 2024, the repayment capacity of ETABLISSEMENTS RANNARD FR... (4.39) 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 158.35. 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

158.347

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

-30.122

Liquidity indicators evolution
ETABLISSEMENTS RANNARD FRERES

Sector positioning

Liquidity ratio
158.35 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average -6 pts over 3 years

In 2024, the liquidity ratio of ETABLISSEMENTS RANNARD FR... (158.35) 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
-30.12x 2024
2022
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Average -35 pts over 2 years

In 2024, the interest coverage of ETABLISSEMENTS RANNARD FR... (-30.1x) 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: 1112 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. The gap of 1076 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 130 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 421 days of revenue, i.e. 1.2 M€ to permanently finance. Notable WCR improvement over the period (-84%), freeing up cash.

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

1 219 637 €

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

1112 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

36 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

130 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

421 j

WCR and payment terms evolution
ETABLISSEMENTS RANNARD FRERES

Positioning of ETABLISSEMENTS RANNARD FRERES in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of ETABLISSEMENTS RANNARD FRERES is estimated at 614 679 € (range 382 408€ - 730 738€). The price/revenue ratio is 0.59x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
54 tx
382k€ 614k€ 730k€
614 679 € Range: 382 408€ - 730 738€
NAF 5 année 2024

Valuation method used

Revenue Multiple
1 044 004 € × 0.59x = 614 680 €
Range: 382 409€ - 730 739€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sociétés holding)

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

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about ETABLISSEMENTS RANNARD FRERES

What is the revenue of ETABLISSEMENTS RANNARD FRERES ?

The revenue of ETABLISSEMENTS RANNARD FRERES in 2024 is 1.0 M€.

Is ETABLISSEMENTS RANNARD FRERES profitable?

ETABLISSEMENTS RANNARD FRERES recorded a net loss in 2024.

Where is the headquarters of ETABLISSEMENTS RANNARD FRERES ?

The headquarters of ETABLISSEMENTS RANNARD FRERES is located in CLARAFOND-ARCINE (74270), in the department Haute-Savoie.

Where to find the tax return of ETABLISSEMENTS RANNARD FRERES ?

The tax return of ETABLISSEMENTS RANNARD 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 RANNARD FRERES operate?

ETABLISSEMENTS RANNARD FRERES operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.