Employees: 12 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1992-10-01 (33 years)Status: ActiveBusiness sector: Travaux de charpenteLocation: SUSVILLE (38350), Isere
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
ETS MERLE : revenue, balance sheet and financial ratios
ETS MERLE is a French company
founded 33 years ago,
specialized in the sector Travaux de charpente.
Based in SUSVILLE (38350),
this company of category PME
shows in 2024 a net income positive of 96 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, ETS MERLE generates positive net income of 96 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
95 897 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 95%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
95.007%
Financial autonomy (2024)
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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
19.857%
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
151.005
174.585
148.447
133.498
179.914
106.182
84.591
128.364
95.007
Financial autonomy
18.941
17.632
17.668
23.594
19.216
19.751
22.162
13.288
19.857
Repayment capacity
None
None
None
None
None
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
95.012024
2022
2023
2024
Q1: 7.44
Med: 26.53
Q3: 64.5
Average
In 2024, the debt ratio of ETS MERLE (95.01) 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
19.86%2024
2022
2023
2024
Q1: 25.07%
Med: 42.94%
Q3: 59.56%
Average
In 2024, the financial autonomy of ETS MERLE (19.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 123.02. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
123.021
Liquidity indicators evolution ETS MERLE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
135.987
146.697
141.62
163.884
170.034
149.148
134.504
131.504
123.021
Interest coverage
None
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
123.022024
2022
2023
2024
Q1: 162.4
Med: 230.31
Q3: 341.59
Watch
In 2024, the liquidity ratio of ETS MERLE (123.02) 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.
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 (2024)
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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 (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
0 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
0 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
0 j
WCR and payment terms evolution ETS MERLE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
Customer payment term (days)
445
0
0
0
0
0
0
0
0
Supplier payment term (days)
432
0
0
0
0
0
0
0
0
Positioning of ETS MERLE in its sector
Comparison with sector Travaux de charpente
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions).
This range of 96 270€ to 389 193€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2024
Indicative
96k€200k€389k€
200 625 €Range: 96 270€ - 389 193€
NAF 5 année 2024
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 20 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 de charpente)
Compare ETS MERLE with other companies in the same sector:
The revenue of ETS MERLE is not publicly disclosed (confidential accounts filed with INPI).
Is ETS MERLE profitable?
Yes, ETS MERLE generated a net profit of 96 k€ in 2024.
Where is the headquarters of ETS MERLE ?
The headquarters of ETS MERLE is located in SUSVILLE (38350), in the department Isere.
Where to find the tax return of ETS MERLE ?
The tax return of ETS MERLE 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 MERLE operate?
ETS MERLE operates in the sector Travaux de charpente (NAF code 43.91A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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