ETUDES ET REALISATIONS PHILIPPE RESICATO (ERPR) : revenue, balance sheet and financial ratios

ETUDES ET REALISATIONS PHILIPPE RESICATO (ERPR) is a French company founded 19 years ago, specialized in the sector Activités des sociétés holding. Based in LOURMARIN (84160), this company of category PME shows in 2024 a revenue of 15 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 - ETUDES ET REALISATIONS PHILIPPE RESICATO (ERPR) (SIREN 490597523)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 15 376 € 122 880 € 192 868 € 133 504 € 150 150 € 106 000 € -3 000 € N/C 140 000 € 279 500 €
Net income 37 060 € 39 038 € 33 805 € 31 966 € 39 838 € 38 724 € 25 382 € 57 664 € 44 584 € 79 993 €
EBITDA -98 927 € 60 963 € 96 047 € 13 878 € 61 099 € 41 565 € -111 686 € N/C 55 459 € 174 883 €
Net margin 241.0% 31.8% 17.5% 23.9% 26.5% 36.5% -846.1% N/C 31.8% 28.6%

Revenue and income statement

In 2024, ETUDES ET REALISATIONS PHILIPPE RESICATO (ERPR) achieves revenue of 15 k€. Revenue is declining over the period 2015-2024 (CAGR: -27.5%). Significant drop of -87% vs 2023. After deducting consumption (27 k€), gross margin stands at -12 k€, i.e. a rate of -75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -99 k€, representing -643.4% of revenue. Warning negative scissor effect: despite revenue change (-87%), EBITDA varies by -262%, reducing margin by 693.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 37 k€, i.e. 241.0% 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

15 376 €

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

-11 565 €

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

-98 927 €

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

-192 184 €

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

37 060 €

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

-643.4%

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 29%. 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 74%. 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 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 924.0% 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 (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

28.564%

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

74.201%

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

924.011%

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

1.633

Solvency indicators evolution
ETUDES ET REALISATIONS PHILIPPE RESICATO (ERPR)

Sector positioning

Debt ratio
28.56 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average +7 pts over 3 years

In 2024, the debt ratio of ETUDES ET REALISATIONS PH... (28.56) 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
74.2% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Good +13 pts over 3 years

In 2024, the financial autonomy of ETUDES ET REALISATIONS PH... (74.2%) 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
1.63 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average +8 pts over 3 years

In 2024, the repayment capacity of ETUDES ET REALISATIONS PH... (1.63) 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 204.85. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

204.855

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

-2.461

Liquidity indicators evolution
ETUDES ET REALISATIONS PHILIPPE RESICATO (ERPR)

Sector positioning

Liquidity ratio
204.85 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average

In 2024, the liquidity ratio of ETUDES ET REALISATIONS PH... (204.85) 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
-2.46x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Average -26 pts over 3 years

In 2024, the interest coverage of ETUDES ET REALISATIONS PH... (-2.5x) 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: 5580 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 100 days. The gap of 5480 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 3997 days of revenue, i.e. 171 k€ to permanently finance. Over 2015-2024, WCR increased by +219%, requiring additional financing.

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

170 737 €

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

5580 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

100 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

3997 j

WCR and payment terms evolution
ETUDES ET REALISATIONS PHILIPPE RESICATO (ERPR)

Positioning of ETUDES ET REALISATIONS PHILIPPE RESICATO (ERPR) in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of ETUDES ET REALISATIONS PHILIPPE RESICATO (ERPR) is estimated at 27 074 € (range 17 182€ - 117 169€). The price/revenue ratio is 0.59x (in line with sector norms). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
54 tx
17k€ 27k€ 117k€
27 074 € Range: 17 182€ - 117 169€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
15 376 € × 0.59x
Estimation 9 053 €
5 632€ - 10 762€
Net Income Multiple 20%
37 060 € × 1.5x
Estimation 54 106 €
34 508€ - 276 781€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sociétés holding)

Compare ETUDES ET REALISATIONS PHILIPPE RESICATO (ERPR) with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about ETUDES ET REALISATIONS PHILIPPE RESICATO (ERPR)

What is the revenue of ETUDES ET REALISATIONS PHILIPPE RESICATO (ERPR) ?

The revenue of ETUDES ET REALISATIONS PHILIPPE RESICATO (ERPR) in 2024 is 15 k€.

Is ETUDES ET REALISATIONS PHILIPPE RESICATO (ERPR) profitable?

Yes, ETUDES ET REALISATIONS PHILIPPE RESICATO (ERPR) generated a net profit of 37 k€ in 2024.

Where is the headquarters of ETUDES ET REALISATIONS PHILIPPE RESICATO (ERPR) ?

The headquarters of ETUDES ET REALISATIONS PHILIPPE RESICATO (ERPR) is located in LOURMARIN (84160), in the department Vaucluse.

Where to find the tax return of ETUDES ET REALISATIONS PHILIPPE RESICATO (ERPR) ?

The tax return of ETUDES ET REALISATIONS PHILIPPE RESICATO (ERPR) 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 PHILIPPE RESICATO (ERPR) operate?

ETUDES ET REALISATIONS PHILIPPE RESICATO (ERPR) operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.