SIREN : 843058546
ETH is a French company founded 7 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in USSEL (19200), this company of category PME shows in 2024 a revenue of 4.1 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
| Indicator | 2024 | 2023 | 2021 | 2020 |
|---|---|---|---|---|
| Revenue | 4 120 617 € | 6 012 023 € | 1 887 748 € | 629 189 € |
| Net income | 139 159 € | 290 988 € | 249 882 € | 31 129 € |
| EBITDA | 365 756 € | 593 045 € | 390 929 € | 52 156 € |
| Net margin | 3.4% | 4.8% | 13.2% | 4.9% |
In 2024, ETH achieves revenue of 4.1 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +60.0%. Significant drop of -31% vs 2023. After deducting consumption (2.1 M€), gross margin stands at 2.1 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 366 k€, representing 8.9% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 139 k€, i.e. 3.4% of revenue. This profit can be retained or distributed to shareholders.
4 120 617 €
2 068 790 €
365 756 €
187 612 €
139 159 €
8.9%
The debt ratio (= Financial debt / Equity x 100) stands at 80%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
79.701%
31.679%
7.411%
2.308
60.6%
In 2024, the debt ratio of ETH (79.70) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of ETH (31.7%) 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.
In 2024, the repayment capacity of ETH (2.31) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 158.83. 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 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.
158.826
1.675
In 2024, the liquidity ratio of ETH (158.83) 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.
In 2024, the interest coverage of ETH (1.7x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 102 days. Excellent situation: suppliers finance 102 days of the operating cycle (retail model). Inventory turnover is 137 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 146 days of revenue, i.e. 1.7 M€ to permanently finance. Over 2020-2024, WCR increased by +285%, requiring additional financing.
1 669 839 €
0 j
102 j
137 j
146 j
Based on 117 transactions of similar company sales in 2024, the value of ETH is estimated at 1 448 687 € (range 904 403€ - 2 553 055€). With an EBITDA of 365 756€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (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.
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This estimate is based on the analysis of 117 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare ETH with other companies in the same sector:
Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers
The revenue of ETH in 2024 is 4.1 M€.
Yes, ETH generated a net profit of 139 k€ in 2024.
The headquarters of ETH is located in USSEL (19200), in the department Correze.
The tax return of ETH 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).
ETH operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.