ETS SAINTE BEUVE : revenue, balance sheet and financial ratios

ETS SAINTE BEUVE is a French company founded 40 years ago, specialized in the sector Réparation de machines et équipements mécaniques. Based in CREPY-EN-VALOIS (60800), this company of category PME shows in 2024 a revenue of 2.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - ETS SAINTE BEUVE (SIREN 334820560)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016 2015
Revenue 2 136 949 € 2 048 759 € 1 972 561 € 1 881 271 € N/C N/C N/C N/C N/C
Net income 104 826 € 115 492 € 80 098 € 154 227 € 40 577 € 45 036 € 42 484 € 50 262 € 49 389 €
EBITDA 176 783 € 186 710 € 120 467 € 209 759 € N/C N/C N/C N/C N/C
Net margin 4.9% 5.6% 4.1% 8.2% N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, ETS SAINTE BEUVE achieves revenue of 2.1 M€. Revenue is growing positively over 9 years (CAGR: +4.3%). Vs 2023: +4%. After deducting consumption (1.4 M€), gross margin stands at 691 k€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 177 k€, representing 8.3% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 105 k€, i.e. 4.9% of revenue. This profit can be retained or distributed to shareholders.

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

2 136 949 €

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

690 641 €

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

176 783 €

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

142 682 €

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

104 826 €

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

8.3%

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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 6%. 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 80%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

5.531%

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

80.171%

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

6.765%

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

0.289

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

44.1%

Solvency indicators evolution
ETS SAINTE BEUVE

Sector positioning

Debt ratio
5.53 2024
2022
2023
2024
Q1: 2.87
Med: 17.34
Q3: 52.01
Good

In 2024, the debt ratio of ETS SAINTE BEUVE (5.53) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
80.17% 2024
2022
2023
2024
Q1: 23.1%
Med: 44.97%
Q3: 62.71%
Excellent +11 pts over 3 years

In 2024, the financial autonomy of ETS SAINTE BEUVE (80.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.29 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.31 years
Q3: 1.48 years
Good

In 2024, the repayment capacity of ETS SAINTE BEUVE (0.29) 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 495.26. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

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

495.257

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

0.34

Liquidity indicators evolution
ETS SAINTE BEUVE

Sector positioning

Liquidity ratio
495.26 2024
2022
2023
2024
Q1: 167.32
Med: 242.93
Q3: 357.25
Excellent +23 pts over 3 years

In 2024, the liquidity ratio of ETS SAINTE BEUVE (495.26) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.34x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.55x
Q3: 3.79x
Average -10 pts over 3 years

In 2024, the interest coverage of ETS SAINTE BEUVE (0.3x) 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: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Inventory turnover is 70 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 84 days of revenue, i.e. 501 k€ to permanently finance.

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

500 623 €

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

18 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

20 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

70 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

84 j

WCR and payment terms evolution
ETS SAINTE BEUVE

Positioning of ETS SAINTE BEUVE in its sector

Comparison with sector Réparation de machines et équipements mécaniques

Valuation estimate

Based on 104 transactions of similar company sales (all years), the value of ETS SAINTE BEUVE is estimated at 290 338 € (range 172 498€ - 832 078€). With an EBITDA of 176 783€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.27x (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 2024
104 transactions
172k€ 290k€ 832k€
290 338 € Range: 172 498€ - 832 078€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
176 783 € × 1.0x
Estimation 181 784 €
125 478€ - 594 697€
Revenue Multiple 30%
2 136 949 € × 0.27x
Estimation 574 634 €
306 420€ - 1 459 432€
Net Income Multiple 20%
104 826 € × 1.3x
Estimation 135 284 €
89 166€ - 484 505€
How is this estimate calculated?

This estimate is based on the analysis of 104 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 (Réparation de machines et équipements mécaniques)

Compare ETS SAINTE BEUVE with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation de machines et équipements mécaniques

Frequently asked questions about ETS SAINTE BEUVE

What is the revenue of ETS SAINTE BEUVE ?

The revenue of ETS SAINTE BEUVE in 2024 is 2.1 M€.

Is ETS SAINTE BEUVE profitable?

Yes, ETS SAINTE BEUVE generated a net profit of 105 k€ in 2024.

Where is the headquarters of ETS SAINTE BEUVE ?

The headquarters of ETS SAINTE BEUVE is located in CREPY-EN-VALOIS (60800), in the department Oise.

Where to find the tax return of ETS SAINTE BEUVE ?

The tax return of ETS SAINTE BEUVE 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 SAINTE BEUVE operate?

ETS SAINTE BEUVE operates in the sector Réparation de machines et équipements mécaniques (NAF code 33.12Z). See the 'Sector positioning' section above to compare the company with its competitors.