ETUDES ET REALISATIONS INDUSTRIELLES D'ENSEMBLES MECANISES : revenue, balance sheet and financial ratios

ETUDES ET REALISATIONS INDUSTRIELLES D'ENSEMBLES MECANISES is a French company founded 47 years ago, specialized in the sector Ingénierie, études techniques. Based in HEILLECOURT (54180), this company of category ETI shows in 2024 a revenue of 7.3 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 - ETUDES ET REALISATIONS INDUSTRIELLES D'ENSEMBLES MECANISES (SIREN 317401016)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 7 279 278 € 13 127 621 € 4 624 362 € 4 183 741 € 8 245 267 € 9 916 259 € 6 458 257 € 7 726 444 €
Net income 1 371 943 € 1 623 628 € 422 198 € 509 499 € 786 663 € 710 659 € 371 966 € 238 984 €
EBITDA 1 745 019 € 2 152 367 € 569 551 € 714 802 € 1 113 916 € 1 160 244 € 416 002 € 409 971 €
Net margin 18.8% 12.4% 9.1% 12.2% 9.5% 7.2% 5.8% 3.1%

Revenue and income statement

In 2024, ETUDES ET REALISATIONS INDUSTRIELLES D'ENSEMBLES MECANISES achieves revenue of 7.3 M€. Activity remains stable over the period (CAGR: -0.7%). Significant drop of -45% vs 2023. After deducting consumption (0 €), gross margin stands at 7.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.7 M€, representing 24.0% of revenue. Positive scissor effect: EBITDA margin improves by +7.6 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.4 M€, i.e. 18.8% 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

7 279 278 €

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

7 279 278 €

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

1 745 019 €

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

1 723 996 €

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

1 371 943 €

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

24.0%

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 3%. 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 46%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 19.1% 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 (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

2.798%

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

45.994%

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

19.127%

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

0.032

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

18.0%

Solvency indicators evolution
ETUDES ET REALISATIONS INDUSTRIELLES D'ENSEMBLES MECANISES

Sector positioning

Debt ratio
2.8 2024
2021
2023
2024
Q1: 0.0
Med: 8.25
Q3: 42.9
Good +8 pts over 3 years

In 2024, the debt ratio of ETUDES ET REALISATIONS IN... (2.80) 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
45.99% 2024
2021
2023
2024
Q1: 11.27%
Med: 37.87%
Q3: 61.33%
Good

In 2024, the financial autonomy of ETUDES ET REALISATIONS IN... (46.0%) 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
0.03 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.9 years
Average +26 pts over 3 years

In 2024, the repayment capacity of ETUDES ET REALISATIONS IN... (0.03) 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 281.80. 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 (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

281.796

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

0.563

Liquidity indicators evolution
ETUDES ET REALISATIONS INDUSTRIELLES D'ENSEMBLES MECANISES

Sector positioning

Liquidity ratio
281.8 2024
2021
2023
2024
Q1: 148.97
Med: 229.92
Q3: 405.25
Good +10 pts over 3 years

In 2024, the liquidity ratio of ETUDES ET REALISATIONS IN... (281.80) 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
0.56x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.05x
Good +7 pts over 3 years

In 2024, the interest coverage of ETUDES ET REALISATIONS IN... (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: 50 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Overall, WCR represents 4 days of revenue, i.e. 82 k€ to permanently finance. Notable WCR improvement over the period (-96%), freeing up cash.

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

81 528 €

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

33 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

50 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

0 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

4 j

WCR and payment terms evolution
ETUDES ET REALISATIONS INDUSTRIELLES D'ENSEMBLES MECANISES

Positioning of ETUDES ET REALISATIONS INDUSTRIELLES D'ENSEMBLES MECANISES in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 612 132€ to 4 849 040€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
612k€ 1623k€ 4849k€
1 623 189 € Range: 612 132€ - 4 849 040€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 40 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 ETUDES ET REALISATIONS INDUSTRIELLES D'ENSEMBLES MECANISES with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about ETUDES ET REALISATIONS INDUSTRIELLES D'ENSEMBLES MECANISES

What is the revenue of ETUDES ET REALISATIONS INDUSTRIELLES D'ENSEMBLES MECANISES ?

The revenue of ETUDES ET REALISATIONS INDUSTRIELLES D'ENSEMBLES MECANISES in 2024 is 7.3 M€.

Is ETUDES ET REALISATIONS INDUSTRIELLES D'ENSEMBLES MECANISES profitable?

Yes, ETUDES ET REALISATIONS INDUSTRIELLES D'ENSEMBLES MECANISES generated a net profit of 1.4 M€ in 2024.

Where is the headquarters of ETUDES ET REALISATIONS INDUSTRIELLES D'ENSEMBLES MECANISES ?

The headquarters of ETUDES ET REALISATIONS INDUSTRIELLES D'ENSEMBLES MECANISES is located in HEILLECOURT (54180), in the department Meurthe-et-Moselle.

Where to find the tax return of ETUDES ET REALISATIONS INDUSTRIELLES D'ENSEMBLES MECANISES ?

The tax return of ETUDES ET REALISATIONS INDUSTRIELLES D'ENSEMBLES MECANISES 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 REALISATIONS INDUSTRIELLES D'ENSEMBLES MECANISES operate?

ETUDES ET REALISATIONS INDUSTRIELLES D'ENSEMBLES MECANISES operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.