ETS L LAPIZE DE SALLEE SES ENFANTS : revenue, balance sheet and financial ratios

ETS L LAPIZE DE SALLEE SES ENFANTS is a French company founded 70 years ago, specialized in the sector Travaux d'installation électrique dans tous locaux. Based in DAVEZIEUX (07430), this company of category PME shows in 2025 a revenue of 25.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - ETS L LAPIZE DE SALLEE SES ENFANTS (SIREN 335620324)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 25 683 106 € 25 673 409 € 22 913 995 € 23 016 486 € 20 637 050 € 18 505 899 € 20 432 381 € 18 876 108 € 17 715 416 €
Net income 1 277 931 € 1 003 691 € 1 001 235 € 1 217 817 € 1 001 600 € 639 279 € 889 434 € 965 557 € 713 962 €
EBITDA 1 972 580 € 1 983 624 € 2 257 679 € 2 676 662 € 2 316 967 € 1 491 212 € 1 748 462 € 1 554 364 € 1 423 468 €
Net margin 5.0% 3.9% 4.4% 5.3% 4.9% 3.5% 4.4% 5.1% 4.0%

Revenue and income statement

In 2025, ETS L LAPIZE DE SALLEE SES ENFANTS achieves revenue of 25.7 M€. Revenue is growing positively over 9 years (CAGR: +4.8%). Vs 2024: +0%. After deducting consumption (10.0 M€), gross margin stands at 15.7 M€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.0 M€, representing 7.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.3 M€, i.e. 5.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

25 683 106 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

15 668 513 €

EBITDA (2025) ?
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

1 972 580 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 973 892 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 277 931 €

EBITDA margin (2025) ?
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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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 86%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

86.316%

Financial autonomy (2025) ?
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

31.46%

Cash flow / Revenue (2025) ?
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

4.837%

Repayment capacity (2025) ?
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

3.674

Asset age ratio (2025) ?
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

35.6%

Solvency indicators evolution
ETS L LAPIZE DE SALLEE SES ENFANTS

Sector positioning

Debt ratio
86.32 2025
2023
2024
2025
Q1: 2.61
Med: 13.22
Q3: 37.13
Average

In 2025, the debt ratio of ETS L LAPIZE DE SALLEE SE... (86.32) 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
31.46% 2025
2023
2024
2025
Q1: 25.97%
Med: 46.81%
Q3: 62.59%
Average -13 pts over 3 years

In 2025, the financial autonomy of ETS L LAPIZE DE SALLEE SE... (31.5%) 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
3.67 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.22 years
Q3: 1.22 years
Average

In 2025, the repayment capacity of ETS L LAPIZE DE SALLEE SE... (3.67) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 185.17. 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 6.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

185.172

Interest coverage (2025) ?
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

6.286

Liquidity indicators evolution
ETS L LAPIZE DE SALLEE SES ENFANTS

Sector positioning

Liquidity ratio
185.17 2025
2023
2024
2025
Q1: 171.92
Med: 237.06
Q3: 351.12
Average

In 2025, the liquidity ratio of ETS L LAPIZE DE SALLEE SE... (185.17) 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
6.29x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.31x
Q3: 2.85x
Excellent

In 2025, the interest coverage of ETS L LAPIZE DE SALLEE SE... (6.3x) 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. Average customer payment term: 92 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 86 days. The company must finance 6 days of gap between collections and payments. Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 114 days of revenue, i.e. 8.2 M€ to permanently finance. Over 2017-2025, WCR increased by +118%, requiring additional financing.

Operating WCR (2025) ?
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

8 167 741 €

Customer credit (2025) ?
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

92 j

Supplier credit (2025) ?
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

86 j

Inventory turnover (2025) ?
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

10 j

WCR in days of revenue (2025) ?
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

114 j

WCR and payment terms evolution
ETS L LAPIZE DE SALLEE SES ENFANTS

Positioning of ETS L LAPIZE DE SALLEE SES ENFANTS in its sector

Comparison with sector Travaux d'installation électrique dans tous locaux

Valuation estimate

Based on 283 transactions of similar company sales (all years), the value of ETS L LAPIZE DE SALLEE SES ENFANTS is estimated at 2 785 471 € (range 1 347 632€ - 7 717 573€). With an EBITDA of 1 972 580€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.18x (conservative valuation). 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 2025
283 transactions
1347k€ 2785k€ 7717k€
2 785 471 € Range: 1 347 632€ - 7 717 573€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 972 580 € × 1.0x
Estimation 2 059 490 €
765 352€ - 7 202 749€
Revenue Multiple 30%
25 683 106 € × 0.18x
Estimation 4 609 211 €
2 782 241€ - 8 959 830€
Net Income Multiple 20%
1 277 931 € × 1.5x
Estimation 1 864 815 €
651 420€ - 7 141 249€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 283 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 (Travaux d'installation électrique dans tous locaux)

Compare ETS L LAPIZE DE SALLEE SES ENFANTS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation électrique dans tous locaux

Frequently asked questions about ETS L LAPIZE DE SALLEE SES ENFANTS

What is the revenue of ETS L LAPIZE DE SALLEE SES ENFANTS ?

The revenue of ETS L LAPIZE DE SALLEE SES ENFANTS in 2025 is 25.7 M€.

Is ETS L LAPIZE DE SALLEE SES ENFANTS profitable?

Yes, ETS L LAPIZE DE SALLEE SES ENFANTS generated a net profit of 1.3 M€ in 2025.

Where is the headquarters of ETS L LAPIZE DE SALLEE SES ENFANTS ?

The headquarters of ETS L LAPIZE DE SALLEE SES ENFANTS is located in DAVEZIEUX (07430), in the department Ardeche.

Where to find the tax return of ETS L LAPIZE DE SALLEE SES ENFANTS ?

The tax return of ETS L LAPIZE DE SALLEE SES ENFANTS 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 ETS L LAPIZE DE SALLEE SES ENFANTS operate?

ETS L LAPIZE DE SALLEE SES ENFANTS operates in the sector Travaux d'installation électrique dans tous locaux (NAF code 43.21A). See the 'Sector positioning' section above to compare the company with its competitors.