ETUDES ET CONSTRUCT METALLIQUE MECANIQUE : revenue, balance sheet and financial ratios

ETUDES ET CONSTRUCT METALLIQUE MECANIQUE is a French company founded 47 years ago, specialized in the sector Ingénierie, études techniques. Based in MILLERY (69390), this company of category PME shows in 2023 a revenue of 5 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - ETUDES ET CONSTRUCT METALLIQUE MECANIQUE (SIREN 315963728)
Indicator 2025 2024 2023 2022 2021 2020
Revenue N/C N/C 4 620 € N/C N/C 4 210 €
Net income 0 € 0 € -2 € -849 € 0 € 851 €
EBITDA -3 306 € -2 175 € 1 762 € -10 074 € -24 202 € 848 €
Net margin N/C N/C -0.0% N/C N/C 20.2%

Revenue and income statement

In 2025, ETUDES ET CONSTRUCT METALLIQUE MECANIQUE records a net loss of 0 €. This deficit will reduce equity on the balance sheet.

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

-3 306 €

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

-3 306 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 628%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

628.1%

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

13.594%

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

87.3%

Solvency indicators evolution
ETUDES ET CONSTRUCT METALLIQUE MECANIQUE

Sector positioning

Debt ratio
628.1 2025
2023
2024
2025
Q1: 0.18
Med: 11.29
Q3: 42.47
Watch

In 2025, the debt ratio of ETUDES ET CONSTRUCT METAL... (628.10) 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
13.59% 2025
2023
2024
2025
Q1: 18.43%
Med: 42.58%
Q3: 63.72%
Average

In 2025, the financial autonomy of ETUDES ET CONSTRUCT METAL... (13.6%) 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
-9615.67 years 2023
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.07 years
Excellent

In 2023, the repayment capacity of ETUDES ET CONSTRUCT METAL... (-9615.67) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 158.55. 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

158.551

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
ETUDES ET CONSTRUCT METALLIQUE MECANIQUE

Sector positioning

Liquidity ratio
158.55 2025
2023
2024
2025
Q1: 163.68
Med: 247.63
Q3: 405.08
Watch -37 pts over 3 years

In 2025, the liquidity ratio of ETUDES ET CONSTRUCT METAL... (158.55) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 2.77x
Average

In 2025, the interest coverage of ETUDES ET CONSTRUCT METAL... (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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model).

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

0 €

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

0 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

31 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 and payment terms evolution
ETUDES ET CONSTRUCT METALLIQUE MECANIQUE

Positioning of ETUDES ET CONSTRUCT METALLIQUE MECANIQUE in its sector

Comparison with sector Ingénierie, études techniques

Similar companies (Ingénierie, études techniques)

Compare ETUDES ET CONSTRUCT METALLIQUE MECANIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about ETUDES ET CONSTRUCT METALLIQUE MECANIQUE

What is the revenue of ETUDES ET CONSTRUCT METALLIQUE MECANIQUE ?

The revenue of ETUDES ET CONSTRUCT METALLIQUE MECANIQUE in 2023 is 5 k€.

Is ETUDES ET CONSTRUCT METALLIQUE MECANIQUE profitable?

ETUDES ET CONSTRUCT METALLIQUE MECANIQUE recorded a net loss in 2023.

Where is the headquarters of ETUDES ET CONSTRUCT METALLIQUE MECANIQUE ?

The headquarters of ETUDES ET CONSTRUCT METALLIQUE MECANIQUE is located in MILLERY (69390), in the department Rhone.

Where to find the tax return of ETUDES ET CONSTRUCT METALLIQUE MECANIQUE ?

The tax return of ETUDES ET CONSTRUCT METALLIQUE MECANIQUE 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 ETUDES ET CONSTRUCT METALLIQUE MECANIQUE operate?

ETUDES ET CONSTRUCT METALLIQUE MECANIQUE operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.