ETUDE CONDITIONNEMENT PALETTISATION : revenue, balance sheet and financial ratios

ETUDE CONDITIONNEMENT PALETTISATION is a French company founded 59 years ago, specialized in the sector Fabrication d'autres articles métalliques. Based in LAVAL (53000), this company of category PME shows in 2019 a revenue of 9.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - ETUDE CONDITIONNEMENT PALETTISATION (SIREN 318301652)
Indicator 2023 2019 2018 2017 2016
Revenue N/C 9 180 032 € 8 707 524 € 9 717 375 € 9 197 434 €
Net income 345 131 € 361 161 € 710 218 € 632 789 € 828 265 €
EBITDA N/C 678 700 € 127 371 € 864 636 € 1 145 745 €
Net margin N/C 3.9% 8.2% 6.5% 9.0%

Revenue and income statement

In 2023, ETUDE CONDITIONNEMENT PALETTISATION generates positive net income of 345 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 828 k€ -> 345 k€.

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

345 131 €

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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 111%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory.

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

110.645%

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

24.624%

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

35.9%

Solvency indicators evolution
ETUDE CONDITIONNEMENT PALETTISATION

Sector positioning

Debt ratio
110.64 2023
2018
2019
2023
Q1: 5.31
Med: 26.14
Q3: 65.74
Watch +12 pts over 3 years

In 2023, the debt ratio of ETUDE CONDITIONNEMENT PAL... (110.64) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
24.62% 2023
2018
2019
2023
Q1: 30.99%
Med: 49.67%
Q3: 66.5%
Average -20 pts over 3 years

In 2023, the financial autonomy of ETUDE CONDITIONNEMENT PAL... (24.6%) 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
1.89 years 2019
2018
2019
Q1: 0.0 years
Med: 0.44 years
Q3: 1.6 years
Watch +50 pts over 2 years

In 2019, the repayment capacity of ETUDE CONDITIONNEMENT PAL... (1.89) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 195.51. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

195.507

Liquidity indicators evolution
ETUDE CONDITIONNEMENT PALETTISATION

Sector positioning

Liquidity ratio
195.51 2023
2018
2019
2023
Q1: 177.17
Med: 261.17
Q3: 371.31
Average -13 pts over 3 years

In 2023, the liquidity ratio of ETUDE CONDITIONNEMENT PAL... (195.51) 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
2.05x 2019
2018
2019
Q1: 0.0x
Med: 1.01x
Q3: 3.57x
Good -14 pts over 2 years

In 2019, the interest coverage of ETUDE CONDITIONNEMENT PAL... (2.0x) 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.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
ETUDE CONDITIONNEMENT PALETTISATION

Positioning of ETUDE CONDITIONNEMENT PALETTISATION in its sector

Comparison with sector Fabrication d'autres articles métalliques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (26 transactions). This range of 163 823€ to 3 850 292€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
163k€ 478k€ 3850k€
478 293 € Range: 163 823€ - 3 850 292€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 26 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 (Fabrication d'autres articles métalliques)

Compare ETUDE CONDITIONNEMENT PALETTISATION with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'autres articles métalliques

Frequently asked questions about ETUDE CONDITIONNEMENT PALETTISATION

What is the revenue of ETUDE CONDITIONNEMENT PALETTISATION ?

The revenue of ETUDE CONDITIONNEMENT PALETTISATION in 2019 is 9.2 M€.

Is ETUDE CONDITIONNEMENT PALETTISATION profitable?

Yes, ETUDE CONDITIONNEMENT PALETTISATION generated a net profit of 345 k€ in 2023.

Where is the headquarters of ETUDE CONDITIONNEMENT PALETTISATION ?

The headquarters of ETUDE CONDITIONNEMENT PALETTISATION is located in LAVAL (53000), in the department Mayenne.

Where to find the tax return of ETUDE CONDITIONNEMENT PALETTISATION ?

The tax return of ETUDE CONDITIONNEMENT PALETTISATION 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 ETUDE CONDITIONNEMENT PALETTISATION operate?

ETUDE CONDITIONNEMENT PALETTISATION operates in the sector Fabrication d'autres articles métalliques (NAF code 25.99B). See the 'Sector positioning' section above to compare the company with its competitors.