ETUDES ET VALORISATIONS : revenue, balance sheet and financial ratios

ETUDES ET VALORISATIONS is a French company founded 15 years ago, specialized in the sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.. Based in SAINT-GENIS-LAVAL (69230), this company of category PME shows in 2023 a revenue of 30 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 VALORISATIONS (SIREN 528634512)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 30 141 € 55 900 € 70 686 € 93 424 € 75 871 € 442 529 € 216 592 € 156 320 € 156 871 €
Net income 11 532 € 25 305 € 762 € 15 425 € 29 700 € 2 059 € 2 578 € -88 545 € -78 958 €
EBITDA 15 527 € 19 484 € 3 547 € 22 247 € 21 814 € 15 916 € 12 226 € -70 814 € -66 836 €
Net margin 38.3% 45.3% 1.1% 16.5% 39.1% 0.5% 1.2% -56.6% -50.3%

Revenue and income statement

In 2023, ETUDES ET VALORISATIONS achieves revenue of 30 k€. Revenue is declining over the period 2015-2023 (CAGR: -18.6%). Significant drop of -46% vs 2022. After deducting consumption (0 €), gross margin stands at 30 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 16 k€, representing 51.5% of revenue. Positive scissor effect: EBITDA margin improves by +16.7 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 12 k€, i.e. 38.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

30 141 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

30 141 €

EBITDA (2023) ?
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

15 527 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

11 546 €

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

11 532 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

51.5%

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 -103%. 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 -417%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 52.0% 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 (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

-102.961%

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

-416.703%

Cash flow / Revenue (2023) ?
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

51.986%

Repayment capacity (2023) ?
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

3.495

Solvency indicators evolution
ETUDES ET VALORISATIONS

Sector positioning

Debt ratio
-102.96 2023
2021
2022
2023
Q1: 0.0
Med: 5.37
Q3: 59.79
Excellent

In 2023, the debt ratio of ETUDES ET VALORISATIONS (-102.96) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-416.7% 2023
2021
2022
2023
Q1: 5.1%
Med: 41.81%
Q3: 76.55%
Watch

In 2023, the financial autonomy of ETUDES ET VALORISATIONS (-416.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
3.5 years 2023
2021
2022
2023
Q1: -0.01 years
Med: 0.0 years
Q3: 1.17 years
Average

In 2023, the repayment capacity of ETUDES ET VALORISATIONS (3.50) 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 114.07. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

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

114.066

Interest coverage (2023) ?
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

0.09

Liquidity indicators evolution
ETUDES ET VALORISATIONS

Sector positioning

Liquidity ratio
114.07 2023
2021
2022
2023
Q1: 142.15
Med: 323.83
Q3: 1004.83
Watch -16 pts over 3 years

In 2023, the liquidity ratio of ETUDES ET VALORISATIONS (114.07) 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
0.09x 2023
2021
2022
2023
Q1: -0.68x
Med: 0.0x
Q3: 0.46x
Good -20 pts over 3 years

In 2023, the interest coverage of ETUDES ET VALORISATIONS (0.1x) 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: 128 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 300 days. Excellent situation: suppliers finance 172 days of the operating cycle (retail model). Overall, WCR represents 87 days of revenue, i.e. 7 k€ to permanently finance. Notable WCR improvement over the period (-88%), freeing up cash.

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

7 288 €

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

128 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

300 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 in days of revenue (2023) ?
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

87 j

WCR and payment terms evolution
ETUDES ET VALORISATIONS

Positioning of ETUDES ET VALORISATIONS in its sector

Comparison with sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.

Valuation estimate

Based on 103 transactions of similar company sales (all years), the value of ETUDES ET VALORISATIONS is estimated at 30 258 € (range 13 103€ - 66 370€). With an EBITDA of 15 527€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.30x (conservative valuation). 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.

Estimated enterprise value 2023
103 transactions
13k€ 30k€ 66k€
30 258 € Range: 13 103€ - 66 370€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
15 527 € × 2.5x
Estimation 39 566 €
17 619€ - 77 798€
Revenue Multiple 30%
30 141 € × 0.30x
Estimation 9 193 €
4 890€ - 25 436€
Net Income Multiple 20%
11 532 € × 3.3x
Estimation 38 589 €
14 136€ - 99 204€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 (Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.)

Compare ETUDES ET VALORISATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.

Frequently asked questions about ETUDES ET VALORISATIONS

What is the revenue of ETUDES ET VALORISATIONS ?

The revenue of ETUDES ET VALORISATIONS in 2023 is 30 k€.

Is ETUDES ET VALORISATIONS profitable?

Yes, ETUDES ET VALORISATIONS generated a net profit of 12 k€ in 2023.

Where is the headquarters of ETUDES ET VALORISATIONS ?

The headquarters of ETUDES ET VALORISATIONS is located in SAINT-GENIS-LAVAL (69230), in the department Rhone.

Where to find the tax return of ETUDES ET VALORISATIONS ?

The tax return of ETUDES ET VALORISATIONS 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 VALORISATIONS operate?

ETUDES ET VALORISATIONS operates in the sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a. (NAF code 66.19B). See the 'Sector positioning' section above to compare the company with its competitors.