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ETIENNE : revenue, balance sheet and financial ratios

ETIENNE is a French company founded 11 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in LE THEIL-DE-BRETAGNE (35240), this company of category PME shows in 2022 a revenue of 1.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - ETIENNE (SIREN 808214191)
Indicator 2023 2022 2021 2020
Revenue N/C 1 104 313 € N/C N/C
Net income 72 708 € 5 001 € 10 395 € 9 048 €
EBITDA N/C 36 290 € N/C N/C
Net margin N/C 0.5% N/C N/C

Revenue and income statement

In 2023, ETIENNE generates positive net income of 73 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2023: 9 k€ -> 73 k€.

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

72 708 €

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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 277%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

276.848%

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

19.469%

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

47.7%

Solvency indicators evolution
ETIENNE

Sector positioning

Debt ratio
276.85 2023
2021
2022
2023
Q1: 5.17
Med: 28.13
Q3: 82.05
Average

In 2023, the debt ratio of ETIENNE (276.85) 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
19.47% 2023
2021
2022
2023
Q1: 19.17%
Med: 41.8%
Q3: 60.17%
Average

In 2023, the financial autonomy of ETIENNE (19.5%) 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
11.51 years 2022
2022
Q1: 0.0 years
Med: 0.88 years
Q3: 3.06 years
Watch

In 2022, the repayment capacity of ETIENNE (11.51) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 115.26. 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

115.258

Liquidity indicators evolution
ETIENNE

Sector positioning

Liquidity ratio
115.26 2023
2021
2022
2023
Q1: 141.17
Med: 208.6
Q3: 306.15
Watch -38 pts over 3 years

In 2023, the liquidity ratio of ETIENNE (115.26) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
8.22x 2022
2022
Q1: 0.0x
Med: 0.81x
Q3: 3.72x
Excellent

In 2022, the interest coverage of ETIENNE (8.2x) 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.

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

0 €

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

0 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

0 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 and payment terms evolution
ETIENNE

Positioning of ETIENNE in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 139 transactions of similar company sales in 2023, the value of ETIENNE is estimated at 396 613 € (range 170 458€ - 843 483€). 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.

Estimated enterprise value 2023
139 transactions
170k€ 396k€ 843k€
396 613 € Range: 170 458€ - 843 483€
NAF 5 année 2023

Valuation method used

Net Income Multiple
72 708 € × 5.5x = 396 613 €
Range: 170 459€ - 843 484€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 139 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 (Entretien et réparation de véhicules automobiles légers)

Compare ETIENNE with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about ETIENNE

What is the revenue of ETIENNE ?

The revenue of ETIENNE in 2022 is 1.1 M€.

Is ETIENNE profitable?

Yes, ETIENNE generated a net profit of 73 k€ in 2023.

Where is the headquarters of ETIENNE ?

The headquarters of ETIENNE is located in LE THEIL-DE-BRETAGNE (35240), in the department Ille-et-Vilaine.

Where to find the tax return of ETIENNE ?

The tax return of ETIENNE 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 ETIENNE operate?

ETIENNE operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.