ETOUVIE ENERGIES ET ENVIRONNEMENT : revenue, balance sheet and financial ratios

ETOUVIE ENERGIES ET ENVIRONNEMENT is a French company founded 14 years ago, specialized in the sector Production d'électricité. Based in REIMS (51100), this company of category GE shows in 2024 a revenue of 2.3 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 - ETOUVIE ENERGIES ET ENVIRONNEMENT (SIREN 535258362)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 265 492 € 3 962 714 € 5 649 304 € 5 529 140 € 4 649 904 € 4 558 537 € 3 771 426 € 3 602 308 € 3 370 773 €
Net income -406 658 € -1 662 201 € 300 338 € 249 494 € 246 221 € 100 948 € -62 025 € -233 457 € -491 808 €
EBITDA -133 256 € 854 571 € 1 226 833 € 1 114 344 € 1 551 674 € 1 185 919 € 1 066 509 € 995 782 € 839 380 €
Net margin -18.0% -41.9% 5.3% 4.5% 5.3% 2.2% -1.6% -6.5% -14.6%

Revenue and income statement

In 2024, ETOUVIE ENERGIES ET ENVIRONNEMENT achieves revenue of 2.3 M€. Activity remains stable over the period (CAGR: -4.8%). Significant drop of -43% vs 2023. After deducting consumption (1.5 M€), gross margin stands at 756 k€, i.e. a rate of 33%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -133 k€, representing -5.9% of revenue. Warning negative scissor effect: despite revenue change (-43%), EBITDA varies by -116%, reducing margin by 27.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -407 k€ (-18.0% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 265 492 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

756 407 €

EBITDA (2024) ?
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

-133 256 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-599 881 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-406 658 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-5.9%

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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 33%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.729%

Financial autonomy (2024) ?
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

32.617%

Cash flow / Revenue (2024) ?
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

-23.355%

Repayment capacity (2024) ?
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

-0.012

Asset age ratio (2024) ?
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

3.4%

Solvency indicators evolution
ETOUVIE ENERGIES ET ENVIRONNEMENT

Sector positioning

Debt ratio
0.73 2024
2022
2023
2024
Q1: -273.65
Med: 0.0
Q3: 120.96
Average -25 pts over 3 years

In 2024, the debt ratio of ETOUVIE ENERGIES ET ENVIR... (0.73) 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
32.62% 2024
2022
2023
2024
Q1: -12.1%
Med: 0.32%
Q3: 40.46%
Good +32 pts over 3 years

In 2024, the financial autonomy of ETOUVIE ENERGIES ET ENVIR... (32.6%) 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
-0.01 years 2024
2022
2023
2024
Q1: -4.9 years
Med: 0.0 years
Q3: 5.63 years
Good -19 pts over 3 years

In 2024, the repayment capacity of ETOUVIE ENERGIES ET ENVIR... (-0.01) 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 149.31. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

149.306

Interest coverage (2024) ?
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

-56.271

Liquidity indicators evolution
ETOUVIE ENERGIES ET ENVIRONNEMENT

Sector positioning

Liquidity ratio
149.31 2024
2022
2023
2024
Q1: 83.26
Med: 273.74
Q3: 870.78
Average

In 2024, the liquidity ratio of ETOUVIE ENERGIES ET ENVIR... (149.31) 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.

Interest coverage
-56.27x 2024
2022
2023
2024
Q1: -5.49x
Med: 0.0x
Q3: 19.34x
Average -31 pts over 3 years

In 2024, the interest coverage of ETOUVIE ENERGIES ET ENVIR... (-56.3x) 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: 117 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 191 days. Excellent situation: suppliers finance 74 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 244 days of revenue, i.e. 1.5 M€ to permanently finance. Over 2016-2024, WCR increased by +119%, requiring additional financing.

Operating WCR (2024) ?
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

1 533 398 €

Customer credit (2024) ?
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

117 j

Supplier credit (2024) ?
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

191 j

Inventory turnover (2024) ?
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

3 j

WCR in days of revenue (2024) ?
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

244 j

WCR and payment terms evolution
ETOUVIE ENERGIES ET ENVIRONNEMENT

Positioning of ETOUVIE ENERGIES ET ENVIRONNEMENT in its sector

Comparison with sector Production d'électricité

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of ETOUVIE ENERGIES ET ENVIRONNEMENT is estimated at 1 567 358 € (range 308 568€ - 7 953 775€). The price/revenue ratio is 0.69x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
85 tx
308k€ 1567k€ 7953k€
1 567 358 € Range: 308 568€ - 7 953 775€
NAF 5 all-time

Valuation method used

Revenue Multiple
2 265 492 € × 0.69x = 1 567 359 €
Range: 308 568€ - 7 953 775€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Production d'électricité)

Compare ETOUVIE ENERGIES ET ENVIRONNEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Production d'électricité

Frequently asked questions about ETOUVIE ENERGIES ET ENVIRONNEMENT

What is the revenue of ETOUVIE ENERGIES ET ENVIRONNEMENT ?

The revenue of ETOUVIE ENERGIES ET ENVIRONNEMENT in 2024 is 2.3 M€.

Is ETOUVIE ENERGIES ET ENVIRONNEMENT profitable?

ETOUVIE ENERGIES ET ENVIRONNEMENT recorded a net loss in 2024.

Where is the headquarters of ETOUVIE ENERGIES ET ENVIRONNEMENT ?

The headquarters of ETOUVIE ENERGIES ET ENVIRONNEMENT is located in REIMS (51100), in the department Marne.

Where to find the tax return of ETOUVIE ENERGIES ET ENVIRONNEMENT ?

The tax return of ETOUVIE ENERGIES ET ENVIRONNEMENT 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 ETOUVIE ENERGIES ET ENVIRONNEMENT operate?

ETOUVIE ENERGIES ET ENVIRONNEMENT operates in the sector Production d'électricité (NAF code 35.11Z). See the 'Sector positioning' section above to compare the company with its competitors.