ETCHALUS MATERIAUX : revenue, balance sheet and financial ratios

ETCHALUS MATERIAUX is a French company founded 9 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in SAINT-MARTIN-DE-SEIGNANX (40390), this company of category PME shows in 2021 a revenue of 5.8 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 - ETCHALUS MATERIAUX (SIREN 821322054)
Indicator 2025 2024 2023 2021 2020 2019 2018 2017
Revenue N/C N/C N/C 5 770 647 € 4 997 356 € 5 076 177 € 4 264 975 € 4 172 651 €
Net income 85 917 € 125 768 € 288 881 € 174 783 € 129 523 € 93 598 € 72 905 € 90 018 €
EBITDA N/C N/C N/C 401 912 € 332 284 € 231 104 € 179 183 € 195 816 €
Net margin N/C N/C N/C 3.0% 2.6% 1.8% 1.7% 2.2%

Revenue and income statement

In 2025, ETCHALUS MATERIAUX generates positive net income of 86 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 90 k€ -> 86 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

85 917 €

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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 27%. 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 44%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

27.359%

Financial autonomy (2025) ?
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

44.068%

Asset age ratio (2025) ?
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

10.0%

Solvency indicators evolution
ETCHALUS MATERIAUX

Sector positioning

Debt ratio
27.36 2025
2023
2024
2025
Q1: 4.11
Med: 18.94
Q3: 59.3
Average -17 pts over 3 years

In 2025, the debt ratio of ETCHALUS MATERIAUX (27.36) 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
44.07% 2025
2023
2024
2025
Q1: 28.0%
Med: 47.12%
Q3: 63.87%
Average

In 2025, the financial autonomy of ETCHALUS MATERIAUX (44.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 183.13. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

183.127

Liquidity indicators evolution
ETCHALUS MATERIAUX

Sector positioning

Liquidity ratio
183.13 2025
2023
2024
2025
Q1: 163.55
Med: 233.02
Q3: 362.64
Average -13 pts over 3 years

In 2025, the liquidity ratio of ETCHALUS MATERIAUX (183.13) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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

0 j

Supplier credit (2025) ?
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

0 j

Inventory turnover (2025) ?
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 and payment terms evolution
ETCHALUS MATERIAUX

Positioning of ETCHALUS MATERIAUX 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 (28 transactions). This range of 91 954€ to 286 739€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
91k€ 183k€ 286k€
183 150 € Range: 91 954€ - 286 739€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 ETCHALUS MATERIAUX 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 ETCHALUS MATERIAUX

What is the revenue of ETCHALUS MATERIAUX ?

The revenue of ETCHALUS MATERIAUX in 2021 is 5.8 M€.

Is ETCHALUS MATERIAUX profitable?

Yes, ETCHALUS MATERIAUX generated a net profit of 86 k€ in 2025.

Where is the headquarters of ETCHALUS MATERIAUX ?

The headquarters of ETCHALUS MATERIAUX is located in SAINT-MARTIN-DE-SEIGNANX (40390), in the department Landes.

Where to find the tax return of ETCHALUS MATERIAUX ?

The tax return of ETCHALUS MATERIAUX 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 ETCHALUS MATERIAUX operate?

ETCHALUS MATERIAUX 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.