ETABLISSEMENTS RION : revenue, balance sheet and financial ratios

ETABLISSEMENTS RION is a French company founded 56 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in ANNEMASSE (74100), this company of category PME shows in 2024 a revenue of 9.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ETABLISSEMENTS RION (SIREN 797080439)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 9 801 968 € 11 045 590 € 11 016 298 € 10 893 980 € 9 805 430 € 8 721 204 € 8 600 413 € 8 489 097 € 8 290 283 € 7 867 806 €
Net income -431 059 € 585 198 € 537 397 € -535 553 € -136 587 € 76 953 € 59 229 € 56 532 € 89 032 € 541 906 €
EBITDA -248 525 € 1 169 788 € 1 103 210 € 713 411 € 283 850 € 326 566 € 372 010 € 488 275 € 603 600 € 1 206 770 €
Net margin -4.4% 5.3% 4.9% -4.9% -1.4% 0.9% 0.7% 0.7% 1.1% 6.9%

Revenue and income statement

In 2024, ETABLISSEMENTS RION achieves revenue of 9.8 M€. Revenue is growing positively over 10 years (CAGR: +2.5%). Significant drop of -11% vs 2023. After deducting consumption (5.4 M€), gross margin stands at 4.4 M€, i.e. a rate of 44%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -249 k€, representing -2.5% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -121%, reducing margin by 13.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -431 k€ (-4.4% 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

9 801 968 €

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

4 360 107 €

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

-248 525 €

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

-521 339 €

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

-431 059 €

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

-2.5%

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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 17%. 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 75%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

17.166%

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

74.507%

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

-2.661%

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

-5.767

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

32.9%

Solvency indicators evolution
ETABLISSEMENTS RION

Sector positioning

Debt ratio
17.17 2024
2022
2023
2024
Q1: 2.11
Med: 17.78
Q3: 57.25
Good

In 2024, the debt ratio of ETABLISSEMENTS RION (17.17) 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
74.51% 2024
2022
2023
2024
Q1: 25.79%
Med: 46.44%
Q3: 64.03%
Excellent +7 pts over 3 years

In 2024, the financial autonomy of ETABLISSEMENTS RION (74.5%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-5.77 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.37 years
Q3: 2.35 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of ETABLISSEMENTS RION (-5.77) 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 536.82. 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

536.817

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

-37.449

Liquidity indicators evolution
ETABLISSEMENTS RION

Sector positioning

Liquidity ratio
536.82 2024
2022
2023
2024
Q1: 160.67
Med: 234.81
Q3: 352.8
Excellent

In 2024, the liquidity ratio of ETABLISSEMENTS RION (536.82) 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
-37.45x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.35x
Q3: 8.54x
Average -50 pts over 3 years

In 2024, the interest coverage of ETABLISSEMENTS RION (-37.5x) 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: 45 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. The company must finance 16 days of gap between collections and payments. Inventory turnover is 151 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 177 days of revenue, i.e. 4.8 M€ to permanently finance. Over 2015-2024, WCR increased by +43%, 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

4 806 297 €

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

45 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

29 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

151 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

177 j

WCR and payment terms evolution
ETABLISSEMENTS RION

Positioning of ETABLISSEMENTS RION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 1 567 972€ to 2 216 226€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1567k€ 2035k€ 2216k€
2 035 870 € Range: 1 567 972€ - 2 216 226€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare ETABLISSEMENTS RION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about ETABLISSEMENTS RION

What is the revenue of ETABLISSEMENTS RION ?

The revenue of ETABLISSEMENTS RION in 2024 is 9.8 M€.

Is ETABLISSEMENTS RION profitable?

ETABLISSEMENTS RION recorded a net loss in 2024.

Where is the headquarters of ETABLISSEMENTS RION ?

The headquarters of ETABLISSEMENTS RION is located in ANNEMASSE (74100), in the department Haute-Savoie.

Where to find the tax return of ETABLISSEMENTS RION ?

The tax return of ETABLISSEMENTS RION 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 RION operate?

ETABLISSEMENTS RION operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.