ETUD UNIVERS REALIS ORIENT DIMINUT BRUIT : revenue, balance sheet and financial ratios

ETUD UNIVERS REALIS ORIENT DIMINUT BRUIT is a French company founded 40 years ago, specialized in the sector Ingénierie, études techniques. Based in FRETIN (59273), this company of category PME shows in 2023 a revenue of 1.4 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 - ETUD UNIVERS REALIS ORIENT DIMINUT BRUIT (SIREN 334534310)
Indicator 2023 2022 2017 2016
Revenue 1 392 713 € N/C 253 138 € 359 961 €
Net income 336 990 € 68 131 € 14 448 € 41 962 €
EBITDA 463 276 € N/C -963 € 53 265 €
Net margin 24.2% N/C 5.7% 11.7%

Revenue and income statement

In 2023, ETUD UNIVERS REALIS ORIENT DIMINUT BRUIT achieves revenue of 1.4 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +21.3%. After deducting consumption (643 k€), gross margin stands at 750 k€, i.e. a rate of 54%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 463 k€, representing 33.3% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 337 k€, i.e. 24.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 392 713 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

750 159 €

EBITDA (2023) ?
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

463 276 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

451 838 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

336 990 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

33.3%

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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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 45%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 25.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

30.761%

Financial autonomy (2023) ?
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

45.001%

Cash flow / Revenue (2023) ?
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

24.957%

Repayment capacity (2023) ?
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

0.367

Asset age ratio (2023) ?
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

9.5%

Solvency indicators evolution
ETUD UNIVERS REALIS ORIENT DIMINUT BRUIT

Sector positioning

Debt ratio
30.76 2023
2017
2022
2023
Q1: 0.0
Med: 9.47
Q3: 51.26
Average +16 pts over 3 years

In 2023, the debt ratio of ETUD UNIVERS REALIS ORIEN... (30.76) 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
45.0% 2023
2017
2022
2023
Q1: 11.14%
Med: 37.18%
Q3: 60.83%
Good -17 pts over 3 years

In 2023, the financial autonomy of ETUD UNIVERS REALIS ORIEN... (45.0%) 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
0.37 years 2023
2017
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.07 years
Average +34 pts over 2 years

In 2023, the repayment capacity of ETUD UNIVERS REALIS ORIEN... (0.37) 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 237.14. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2023) ?
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

237.143

Interest coverage (2023) ?
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

0.552

Liquidity indicators evolution
ETUD UNIVERS REALIS ORIENT DIMINUT BRUIT

Sector positioning

Liquidity ratio
237.14 2023
2017
2022
2023
Q1: 150.51
Med: 232.42
Q3: 397.46
Good -24 pts over 3 years

In 2023, the liquidity ratio of ETUD UNIVERS REALIS ORIEN... (237.14) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.55x 2023
2017
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.85x
Good +32 pts over 2 years

In 2023, the interest coverage of ETUD UNIVERS REALIS ORIEN... (0.6x) 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. Average customer payment term: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 91 days. Excellent situation: suppliers finance 58 days of the operating cycle (retail model). Inventory turnover is 24 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 63 days of revenue, i.e. 245 k€ to permanently finance. Over 2016-2023, WCR increased by +54%, requiring additional financing.

Operating WCR (2023) ?
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

245 396 €

Customer credit (2023) ?
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

33 j

Supplier credit (2023) ?
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

91 j

Inventory turnover (2023) ?
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

24 j

WCR in days of revenue (2023) ?
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

63 j

WCR and payment terms evolution
ETUD UNIVERS REALIS ORIENT DIMINUT BRUIT

Positioning of ETUD UNIVERS REALIS ORIENT DIMINUT BRUIT in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 244 759€ to 839 868€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
244k€ 536k€ 839k€
536 591 € Range: 244 759€ - 839 868€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 47 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 (Ingénierie, études techniques)

Compare ETUD UNIVERS REALIS ORIENT DIMINUT BRUIT with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about ETUD UNIVERS REALIS ORIENT DIMINUT BRUIT

What is the revenue of ETUD UNIVERS REALIS ORIENT DIMINUT BRUIT ?

The revenue of ETUD UNIVERS REALIS ORIENT DIMINUT BRUIT in 2023 is 1.4 M€.

Is ETUD UNIVERS REALIS ORIENT DIMINUT BRUIT profitable?

Yes, ETUD UNIVERS REALIS ORIENT DIMINUT BRUIT generated a net profit of 337 k€ in 2023.

Where is the headquarters of ETUD UNIVERS REALIS ORIENT DIMINUT BRUIT ?

The headquarters of ETUD UNIVERS REALIS ORIENT DIMINUT BRUIT is located in FRETIN (59273), in the department Nord.

Where to find the tax return of ETUD UNIVERS REALIS ORIENT DIMINUT BRUIT ?

The tax return of ETUD UNIVERS REALIS ORIENT DIMINUT BRUIT 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 ETUD UNIVERS REALIS ORIENT DIMINUT BRUIT operate?

ETUD UNIVERS REALIS ORIENT DIMINUT BRUIT operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.