ETNA INDUSTRIE : revenue, balance sheet and financial ratios

ETNA INDUSTRIE is a French company founded 35 years ago, specialized in the sector Fabrication d'équipements hydrauliques et pneumatiques. Based in LEVALLOIS-PERRET (92300), this company of category PME shows in 2023 a revenue of 8.2 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

Financial history - ETNA INDUSTRIE (SIREN 384176632)
Indicator 2023 2022 2021 2020 2019 2017 2016 2015
Revenue 8 150 556 € 8 369 722 € 7 829 187 € 7 552 630 € 7 735 362 € 8 822 128 € 9 319 588 € 7 319 348 €
Net income 331 025 € 302 437 € 500 941 € 492 854 € 607 712 € 544 984 € 395 115 € 358 790 €
EBITDA 1 410 110 € 1 465 096 € 1 593 877 € 1 617 921 € 1 828 375 € 1 747 674 € 1 763 813 € 1 292 562 €
Net margin 4.1% 3.6% 6.4% 6.5% 7.9% 6.2% 4.2% 4.9%

Revenue and income statement

In 2023, ETNA INDUSTRIE achieves revenue of 8.2 M€. Revenue is growing positively over 8 years (CAGR: +1.4%). Slight decline of -3% vs 2022. After deducting consumption (1.5 M€), gross margin stands at 6.6 M€, i.e. a rate of 81%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.4 M€, representing 17.3% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 331 k€, i.e. 4.1% 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

8 150 556 €

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

6 626 340 €

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

1 410 110 €

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

419 959 €

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

331 025 €

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

17.3%

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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 0%. 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 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength. 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

0.0%

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

65.765%

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

5.158%

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

0.0

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

18.4%

Solvency indicators evolution
ETNA INDUSTRIE

Sector positioning

Debt ratio
0.0 2023
2021
2022
2023
Q1: 0.39
Med: 17.52
Q3: 48.72
Excellent

In 2023, the debt ratio of ETNA INDUSTRIE (0.00) 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
65.77% 2023
2021
2022
2023
Q1: 33.81%
Med: 54.0%
Q3: 67.07%
Good

In 2023, the financial autonomy of ETNA INDUSTRIE (65.8%) 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
0.0 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.52 years
Q3: 1.94 years
Excellent

In 2023, the repayment capacity of ETNA INDUSTRIE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 388.74. 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

388.738

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
ETNA INDUSTRIE

Sector positioning

Liquidity ratio
388.74 2023
2021
2022
2023
Q1: 197.83
Med: 279.91
Q3: 412.47
Good +10 pts over 3 years

In 2023, the liquidity ratio of ETNA INDUSTRIE (388.74) 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: 1.39x
Q3: 4.46x
Average

In 2023, the interest coverage of ETNA INDUSTRIE (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: 74 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 67 days. The company must finance 7 days of gap between collections and payments. Inventory turnover is 92 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 122 days of revenue, i.e. 2.8 M€ to permanently finance. Over 2015-2023, WCR increased by +32%, 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

2 763 038 €

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

74 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

67 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

92 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

122 j

WCR and payment terms evolution
ETNA INDUSTRIE

Positioning of ETNA INDUSTRIE in its sector

Comparison with sector Fabrication d'équipements hydrauliques et pneumatiques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (37 transactions). This range of 775 613€ to 3 020 716€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
775k€ 1705k€ 3020k€
1 705 135 € Range: 775 613€ - 3 020 716€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 37 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 (Fabrication d'équipements hydrauliques et pneumatiques)

Compare ETNA INDUSTRIE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'équipements hydrauliques et pneumatiques

Frequently asked questions about ETNA INDUSTRIE

What is the revenue of ETNA INDUSTRIE ?

The revenue of ETNA INDUSTRIE in 2023 is 8.2 M€.

Is ETNA INDUSTRIE profitable?

Yes, ETNA INDUSTRIE generated a net profit of 331 k€ in 2023.

Where is the headquarters of ETNA INDUSTRIE ?

The headquarters of ETNA INDUSTRIE is located in LEVALLOIS-PERRET (92300), in the department Hauts-de-Seine.

Where to find the tax return of ETNA INDUSTRIE ?

The tax return of ETNA INDUSTRIE 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 ETNA INDUSTRIE operate?

ETNA INDUSTRIE operates in the sector Fabrication d'équipements hydrauliques et pneumatiques (NAF code 28.12Z). See the 'Sector positioning' section above to compare the company with its competitors.