E.T.H. ENGINEERING TERRITOIRES ET HABITAT : revenue, balance sheet and financial ratios

E.T.H. ENGINEERING TERRITOIRES ET HABITAT is a French company founded 29 years ago, specialized in the sector Activités d'architecture . Based in MARSEILLE (13002), this company of category PME shows in 2023 a revenue of 573 k€. 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 - E.T.H. ENGINEERING TERRITOIRES ET HABITAT (SIREN 410708051)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 573 436 € 573 927 € 466 865 € 382 780 € 332 362 € 226 045 € 282 667 €
Net income 26 572 € 83 738 € 88 578 € 85 027 € 26 025 € -33 854 € 38 278 €
EBITDA 44 596 € 95 440 € 99 520 € 80 730 € 33 075 € -29 452 € 34 013 €
Net margin 4.6% 14.6% 19.0% 22.2% 7.8% -15.0% 13.5%

Revenue and income statement

In 2023, E.T.H. ENGINEERING TERRITOIRES ET HABITAT achieves revenue of 573 k€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +12.5%. Slight decline of -0% vs 2022. After deducting consumption (0 €), gross margin stands at 573 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 45 k€, representing 7.8% of revenue. Warning negative scissor effect: despite revenue change (-0%), EBITDA varies by -53%, reducing margin by 8.9 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 27 k€, i.e. 4.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

573 436 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

573 436 €

EBITDA (2023) ?
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

44 596 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

37 591 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

26 572 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.7%

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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 1%. 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 65%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.62%

Financial autonomy (2023) ?
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

64.58%

Cash flow / Revenue (2023) ?
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

5.245%

Repayment capacity (2023) ?
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

0.088

Asset age ratio (2023) ?
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

9.1%

Solvency indicators evolution
E.T.H. ENGINEERING TERRITOIRES ET HABITAT

Sector positioning

Debt ratio
0.62 2023
2021
2022
2023
Q1: 0.69
Med: 15.75
Q3: 52.15
Excellent

In 2023, the debt ratio of E.T.H. ENGINEERING TERRIT... (0.62) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
64.58% 2023
2021
2022
2023
Q1: 19.83%
Med: 46.54%
Q3: 66.26%
Good

In 2023, the financial autonomy of E.T.H. ENGINEERING TERRIT... (64.6%) 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
0.09 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.1 years
Q3: 1.49 years
Good +16 pts over 3 years

In 2023, the repayment capacity of E.T.H. ENGINEERING TERRIT... (0.09) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 273.11. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

273.113

Interest coverage (2023) ?
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

0.0

Liquidity indicators evolution
E.T.H. ENGINEERING TERRITOIRES ET HABITAT

Sector positioning

Liquidity ratio
273.11 2023
2021
2022
2023
Q1: 170.24
Med: 262.65
Q3: 424.26
Good

In 2023, the liquidity ratio of E.T.H. ENGINEERING TERRIT... (273.11) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.17x
Average

In 2023, the interest coverage of E.T.H. ENGINEERING TERRIT... (0.0x) 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: 192 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. The gap of 146 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 105 days of revenue, i.e. 168 k€ to permanently finance. Over 2017-2023, WCR increased by +51%, requiring additional financing.

Operating WCR (2023) ?
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

168 028 €

Customer credit (2023) ?
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

192 j

Supplier credit (2023) ?
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

46 j

Inventory turnover (2023) ?
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 in days of revenue (2023) ?
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

105 j

WCR and payment terms evolution
E.T.H. ENGINEERING TERRITOIRES ET HABITAT

Positioning of E.T.H. ENGINEERING TERRITOIRES ET HABITAT in its sector

Comparison with sector Activités d'architecture

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 63 808€ to 124 921€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
63k€ 79k€ 124k€
79 731 € Range: 63 808€ - 124 921€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 d'architecture )

Compare E.T.H. ENGINEERING TERRITOIRES ET HABITAT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités d'architecture

Frequently asked questions about E.T.H. ENGINEERING TERRITOIRES ET HABITAT

What is the revenue of E.T.H. ENGINEERING TERRITOIRES ET HABITAT ?

The revenue of E.T.H. ENGINEERING TERRITOIRES ET HABITAT in 2023 is 573 k€.

Is E.T.H. ENGINEERING TERRITOIRES ET HABITAT profitable?

Yes, E.T.H. ENGINEERING TERRITOIRES ET HABITAT generated a net profit of 27 k€ in 2023.

Where is the headquarters of E.T.H. ENGINEERING TERRITOIRES ET HABITAT ?

The headquarters of E.T.H. ENGINEERING TERRITOIRES ET HABITAT is located in MARSEILLE (13002), in the department Bouches-du-Rhone.

Where to find the tax return of E.T.H. ENGINEERING TERRITOIRES ET HABITAT ?

The tax return of E.T.H. ENGINEERING TERRITOIRES ET HABITAT 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 E.T.H. ENGINEERING TERRITOIRES ET HABITAT operate?

E.T.H. ENGINEERING TERRITOIRES ET HABITAT operates in the sector Activités d'architecture (NAF code 71.11Z). See the 'Sector positioning' section above to compare the company with its competitors.