Le dernier exercice comptable publié pour cette entreprise remonte à 2022. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

ETS MORTIER : revenue, balance sheet and financial ratios

ETS MORTIER is a French company founded 18 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de matériel agricole. Based in SAULCES-CHAMPENOISES (08130), this company of category PME shows in 2022 a revenue of 5.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-01

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, ETS MORTIER combines a growing business with positive profitability. Its financial structure is broadly in line with its sector.

Financial history - ETS MORTIER (SIREN 504920943)
Indicator 2024 2023 2022 2019 2018 2017 2016
Revenue N/C N/C 5 542 846 € N/C 4 563 040 € 3 836 008 € 4 053 735 €
Net income 182 193 € 238 863 € 151 320 € 59 463 € 69 258 € 85 934 € 35 995 €
EBITDA N/C N/C 323 704 € N/C 180 824 € 134 286 € 69 571 €
Net margin N/C N/C 2.7% N/C 1.5% 2.2% 0.9%

Revenue and income statement

In 2024, ETS MORTIER generates positive net income of 182 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2024: 36 k€ -> 182 k€.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 542 846 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 113 487 €

EBITDA (2022) ?
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

323 704 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

207 895 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

151 320 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.8%

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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 59%. This ratio is slightly less favorable than the sector median (26.8%). Financial autonomy (= Equity / Total assets x 100) reaches 32%. This ratio is slightly less favorable than the sector median (42.8%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.4 years of cash flow to repay all financial debt. This ratio is slightly less favorable than the sector median (1.1 years). Cash flow represents 4.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (3.4%).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

59.42%

Financial autonomy (2022) ?
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

31.66%

Cash flow / Revenue (2022) ?
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

4.3%

Repayment capacity (2022) ?
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

2.39

Asset age ratio (2022) ?
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

39.2%

Solvency indicators evolution
ETS MORTIER

Sector positioning

Debt ratio
58.46% 2024
Q1: 6.03%
Med: 26.79%
Q3: 81.37%
Average

In 2024, the debt ratio of ETS MORTIER (58.5%) 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
35.7% 2024
Q1: 27.14%
Med: 42.84%
Q3: 59.45%
Average +6 pts over 3 years

In 2024, the financial autonomy of ETS MORTIER (35.7%) 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
2.39 years 2022
Q1: 0.16 years
Med: 1.13 years
Q3: 3.54 years
Average

In 2022, the repayment capacity of ETS MORTIER (2.39) 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 1.49. This ratio is slightly less favorable than the sector median (2.4). The interest coverage ratio (= EBIT / Interest expenses) is 5.4x. This ratio is more favorable than the sector median (2.0x).

Liquidity ratio (2022) ?
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

1.49

Interest coverage (2022) ?
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

5.36

Liquidity indicators evolution
ETS MORTIER

Sector positioning

Liquidity ratio
1.87 2024
Q1: 1.66
Med: 2.35
Q3: 3.33
Average +10 pts over 3 years

In 2024, the liquidity ratio of ETS MORTIER (1.87) 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
5.36x 2022
Q1: 0.32x
Med: 2.04x
Q3: 6.26x
Good

In 2022, the interest coverage of ETS MORTIER (5.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Overall, WCR represents 142 days of revenue, i.e. 0 € to permanently finance. Between 2016 and 2022, WCR worsened by 36 days of revenue, signaling an increased financing need.

Operating WCR (2022) ?
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

2 188 149 €

Customer credit (2022) ?
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

31 j

Supplier credit (2022) ?
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

83 j

Inventory turnover (2022) ?
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

96 j

WCR in days of revenue (2022) ?
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

142 j

WCR and payment terms evolution
ETS MORTIER

Positioning of ETS MORTIER in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de matériel agricole

Valuation estimate

Based on 177 transactions of similar company sales (all years), the value of ETS MORTIER is estimated at 285 230 € (range 110 772€ - 928 332€). 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 2024
177 transactions
110k€ 285k€ 928k€
285 230 € Range: 110 772€ - 928 332€
NAF 5 all-time

Valuation method used

Net Income Multiple
182 193 € × 1.6x = 285 230 €
Range: 110 772€ - 928 333€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 177 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 (Commerce de gros (commerce interentreprises) de matériel agricole)

Compare ETS MORTIER with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de matériel agricole

Top companies in Commerce de gros (commerce interentreprises) de matériel agricole

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) de matériel agricole:

Top companies in Ardennes

Largest companies by revenue in the department Ardennes:

Voir le classement complet du département Ardennes

Frequently asked questions about ETS MORTIER

What is the revenue of ETS MORTIER ?

The revenue of ETS MORTIER in 2022 is 5.5 M€.

Is ETS MORTIER profitable?

Yes, ETS MORTIER generated a net profit of 182 k€ in 2024.

Where is the headquarters of ETS MORTIER ?

The headquarters of ETS MORTIER is located in SAULCES-CHAMPENOISES (08130), in the department Ardennes.

Where to find the tax return of ETS MORTIER ?

The tax return of ETS MORTIER 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 MORTIER operate?

ETS MORTIER operates in the sector Commerce de gros (commerce interentreprises) de matériel agricole (NAF code 46.61Z). See the 'Sector positioning' section above to compare the company with its competitors.