ETABLISSEMENTS SUPPA : revenue, balance sheet and financial ratios

ETABLISSEMENTS SUPPA is a French company founded 31 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in VERDUN-SUR-GARONNE (82600), this company of category PME shows in 2020 a revenue of 338 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - ETABLISSEMENTS SUPPA (SIREN 400324059)
Indicator 2020 2019 2018 2017 2016
Revenue 338 132 € 476 185 € 455 913 € 512 333 € 545 204 €
Net income 3 169 € 4 200 € 6 738 € 10 941 € -6 925 €
EBITDA 6 674 € 41 056 € 17 539 € 42 377 € 43 049 €
Net margin 0.9% 0.9% 1.5% 2.1% -1.3%

Revenue and income statement

In 2020, ETABLISSEMENTS SUPPA achieves revenue of 338 k€. Revenue is declining over the period 2016-2020 (CAGR: -11.3%). Significant drop of -29% vs 2019. After deducting consumption (129 k€), gross margin stands at 209 k€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 7 k€, representing 2.0% of revenue. Warning negative scissor effect: despite revenue change (-29%), EBITDA varies by -84%, reducing margin by 6.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 0.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

338 132 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

209 141 €

EBITDA (2020) ?
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

6 674 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-3 300 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 169 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.9%

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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 151%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 19.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

151.37%

Financial autonomy (2020) ?
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

22.306%

Cash flow / Revenue (2020) ?
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

1.388%

Repayment capacity (2020) ?
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

19.828

Asset age ratio (2020) ?
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

9.3%

Solvency indicators evolution
ETABLISSEMENTS SUPPA

Sector positioning

Debt ratio
151.37 2020
2018
2019
2020
Q1: 0.0
Med: 5.56
Q3: 57.97
Average

In 2020, the debt ratio of ETABLISSEMENTS SUPPA (151.37) 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
22.31% 2020
2018
2019
2020
Q1: 5.51%
Med: 38.11%
Q3: 73.12%
Average

In 2020, the financial autonomy of ETABLISSEMENTS SUPPA (22.3%) 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
19.83 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 0.94 years
Average

In 2020, the repayment capacity of ETABLISSEMENTS SUPPA (19.83) 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 87.03. 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 19.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2020) ?
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

87.035

Interest coverage (2020) ?
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

19.014

Liquidity indicators evolution
ETABLISSEMENTS SUPPA

Sector positioning

Liquidity ratio
87.03 2020
2018
2019
2020
Q1: 139.95
Med: 286.59
Q3: 705.54
Average

In 2020, the liquidity ratio of ETABLISSEMENTS SUPPA (87.03) 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
19.01x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 0.11x
Excellent

In 2020, the interest coverage of ETABLISSEMENTS SUPPA (19.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-66 days): operations structurally generate cash.

Operating WCR (2020) ?
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

-61 530 €

Customer credit (2020) ?
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

5 j

Supplier credit (2020) ?
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

42 j

Inventory turnover (2020) ?
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

22 j

WCR in days of revenue (2020) ?
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

-66 j

WCR and payment terms evolution
ETABLISSEMENTS SUPPA

Positioning of ETABLISSEMENTS SUPPA in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 53 transactions of similar company sales in 2020, the value of ETABLISSEMENTS SUPPA is estimated at 63 965 € (range 30 583€ - 87 258€). With an EBITDA of 6 674€, the sector multiple of 4.6x is applied. The price/revenue ratio is 0.45x (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 2020
53 tx
30k€ 63k€ 87k€
63 965 € Range: 30 583€ - 87 258€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
6 674 € × 4.6x
Estimation 30 429 €
18 575€ - 49 133€
Revenue Multiple 30%
338 132 € × 0.45x
Estimation 153 380 €
67 885€ - 183 205€
Net Income Multiple 20%
3 169 € × 4.3x
Estimation 13 683 €
4 652€ - 38 655€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 53 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 (Conseil pour les affaires et autres conseils de gestion)

Compare ETABLISSEMENTS SUPPA with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about ETABLISSEMENTS SUPPA

What is the revenue of ETABLISSEMENTS SUPPA ?

The revenue of ETABLISSEMENTS SUPPA in 2020 is 338 k€.

Is ETABLISSEMENTS SUPPA profitable?

Yes, ETABLISSEMENTS SUPPA generated a net profit of 3 k€ in 2020.

Where is the headquarters of ETABLISSEMENTS SUPPA ?

The headquarters of ETABLISSEMENTS SUPPA is located in VERDUN-SUR-GARONNE (82600), in the department Tarn-et-Garonne.

Where to find the tax return of ETABLISSEMENTS SUPPA ?

The tax return of ETABLISSEMENTS SUPPA 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 SUPPA operate?

ETABLISSEMENTS SUPPA operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.