ETUDE CONSEIL ET REALISATION METAL : revenue, balance sheet and financial ratios

ETUDE CONSEIL ET REALISATION METAL is a French company founded 13 years ago, specialized in the sector Travaux de menuiserie métallique et serrurerie. Based in MORSANG-SUR-ORGE (91390), this company of category PME shows in 2025 a revenue of 107 k€. 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 CONSEIL ET REALISATION METAL (SIREN 753105436)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 106 944 € 85 267 € 88 579 € 93 048 € 123 174 € 81 822 € 75 644 € 92 567 € 93 759 € 184 639 €
Net income 77 683 € 102 989 € 34 203 € 1 965 € 91 951 € 71 220 € -8 174 € 66 468 € 141 605 € 135 856 €
EBITDA 3 598 € 3 699 € 4 767 € 2 961 € 24 800 € 4 723 € 1 148 € 4 406 € 1 168 € 18 178 €
Net margin 72.6% 120.8% 38.6% 2.1% 74.7% 87.0% -10.8% 71.8% 151.0% 73.6%

Revenue and income statement

In 2025, ETUDE CONSEIL ET REALISATION METAL achieves revenue of 107 k€. Revenue is declining over the period 2016-2025 (CAGR: -5.9%). Vs 2024, growth of +25% (85 k€ -> 107 k€). After deducting consumption (0 €), gross margin stands at 107 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4 k€, representing 3.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 78 k€, i.e. 72.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

106 944 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

106 944 €

EBITDA (2025) ?
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

3 598 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 733 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

77 683 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.4%

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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 26%. 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 78%. 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 2.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 72.9% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

25.75%

Financial autonomy (2025) ?
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

78.333%

Cash flow / Revenue (2025) ?
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

72.863%

Repayment capacity (2025) ?
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

2.622

Asset age ratio (2025) ?
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

1.4%

Solvency indicators evolution
ETUDE CONSEIL ET REALISATION METAL

Sector positioning

Debt ratio
25.75 2025
2023
2024
2025
Q1: 4.19
Med: 16.06
Q3: 36.01
Average

In 2025, the debt ratio of ETUDE CONSEIL ET REALISAT... (25.75) 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
78.33% 2025
2023
2024
2025
Q1: 31.82%
Med: 48.6%
Q3: 62.94%
Excellent +12 pts over 3 years

In 2025, the financial autonomy of ETUDE CONSEIL ET REALISAT... (78.3%) 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
2.62 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.46 years
Q3: 1.44 years
Watch

In 2025, the repayment capacity of ETUDE CONSEIL ET REALISAT... (2.62) 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 1262.58. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

1262.579

Interest coverage (2025) ?
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

0.0

Liquidity indicators evolution
ETUDE CONSEIL ET REALISATION METAL

Sector positioning

Liquidity ratio
1262.58 2025
2023
2024
2025
Q1: 169.06
Med: 226.21
Q3: 323.06
Excellent

In 2025, the liquidity ratio of ETUDE CONSEIL ET REALISAT... (1262.58) 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
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.15x
Q3: 4.05x
Average

In 2025, the interest coverage of ETUDE CONSEIL ET REALISAT... (0.0x) 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: 77 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. The gap of 55 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 220 days of revenue, i.e. 65 k€ to permanently finance. Over 2016-2025, WCR increased by +4296%, requiring additional financing.

Operating WCR (2025) ?
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

65 305 €

Customer credit (2025) ?
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

77 j

Supplier credit (2025) ?
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

22 j

Inventory turnover (2025) ?
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 in days of revenue (2025) ?
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

220 j

WCR and payment terms evolution
ETUDE CONSEIL ET REALISATION METAL

Positioning of ETUDE CONSEIL ET REALISATION METAL in its sector

Comparison with sector Travaux de menuiserie métallique et serrurerie

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (21 transactions). This range of 147 219€ to 509 255€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
147k€ 323k€ 509k€
323 664 € Range: 147 219€ - 509 255€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 21 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 menuiserie métallique et serrurerie)

Compare ETUDE CONSEIL ET REALISATION METAL with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie métallique et serrurerie

Frequently asked questions about ETUDE CONSEIL ET REALISATION METAL

What is the revenue of ETUDE CONSEIL ET REALISATION METAL ?

The revenue of ETUDE CONSEIL ET REALISATION METAL in 2025 is 107 k€.

Is ETUDE CONSEIL ET REALISATION METAL profitable?

Yes, ETUDE CONSEIL ET REALISATION METAL generated a net profit of 78 k€ in 2025.

Where is the headquarters of ETUDE CONSEIL ET REALISATION METAL ?

The headquarters of ETUDE CONSEIL ET REALISATION METAL is located in MORSANG-SUR-ORGE (91390), in the department Essonne.

Where to find the tax return of ETUDE CONSEIL ET REALISATION METAL ?

The tax return of ETUDE CONSEIL ET REALISATION METAL 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 CONSEIL ET REALISATION METAL operate?

ETUDE CONSEIL ET REALISATION METAL operates in the sector Travaux de menuiserie métallique et serrurerie (NAF code 43.32B). See the 'Sector positioning' section above to compare the company with its competitors.