ETUDES GESTION MAITRISE D'OEUVRE : revenue, balance sheet and financial ratios

ETUDES GESTION MAITRISE D'OEUVRE is a French company founded 6 years ago, specialized in the sector Ingénierie, études techniques. Based in VILLENEUVE-LES-AVIGNON (30400), this company of category PME shows in 2021 a revenue of 235 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - ETUDES GESTION MAITRISE D'OEUVRE (SIREN 880858279)
Indicator 2021 2020
Revenue 235 215 € 69 955 €
Net income 64 143 € 31 033 €
EBITDA 82 261 € 36 795 €
Net margin 27.3% 44.4%

Revenue and income statement

In 2021, ETUDES GESTION MAITRISE D'OEUVRE achieves revenue of 235 k€. Vs 2020, growth of +236% (70 k€ -> 235 k€). After deducting consumption (691 €), gross margin stands at 235 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 82 k€, representing 35.0% of revenue. Warning negative scissor effect: despite revenue change (+236%), EBITDA varies by +124%, reducing margin by 17.6 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 64 k€, i.e. 27.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

235 215 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

234 524 €

EBITDA (2021) ?
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

82 261 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

81 306 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

64 143 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

35.0%

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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 0%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 27.7% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2021) ?
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

0.0%

Cash flow / Revenue (2021) ?
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

27.676%

Repayment capacity (2021) ?
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

0.0

Asset age ratio (2021) ?
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

65.0%

Solvency indicators evolution
ETUDES GESTION MAITRISE D'OEUVRE

Sector positioning

Debt ratio
0.0 2021
2020
2021
Q1: 0.0
Med: 11.41
Q3: 66.26
Excellent

In 2021, the debt ratio of ETUDES GESTION MAITRISE D... (0.00) 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
0.0% 2021
2020
2021
Q1: 10.94%
Med: 35.08%
Q3: 59.7%
Average

In 2021, the financial autonomy of ETUDES GESTION MAITRISE D... (0.0%) 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
0.0 years 2021
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.32 years
Excellent

In 2021, the repayment capacity of ETUDES GESTION MAITRISE D... (0.00) 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 177.94. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

177.944

Interest coverage (2021) ?
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 GESTION MAITRISE D'OEUVRE

Sector positioning

Liquidity ratio
177.94 2021
2020
2021
Q1: 151.29
Med: 231.51
Q3: 390.77
Average -20 pts over 2 years

In 2021, the liquidity ratio of ETUDES GESTION MAITRISE D... (177.94) 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
0.0x 2021
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.05x
Average

In 2021, the interest coverage of ETUDES GESTION MAITRISE D... (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: 162 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 145 days. The company must finance 17 days of gap between collections and payments. Overall, WCR represents 27 days of revenue, i.e. 18 k€ to permanently finance.

Operating WCR (2021) ?
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

17 679 €

Customer credit (2021) ?
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

162 j

Supplier credit (2021) ?
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

145 j

Inventory turnover (2021) ?
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 (2021) ?
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

27 j

WCR and payment terms evolution
ETUDES GESTION MAITRISE D'OEUVRE

Positioning of ETUDES GESTION MAITRISE D'OEUVRE in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Based on 52 transactions of similar company sales in 2021, the value of ETUDES GESTION MAITRISE D'OEUVRE is estimated at 61 849 € (range 41 206€ - 121 510€). With an EBITDA of 82 261€, the sector multiple of 0.5x is applied. The price/revenue ratio is 0.44x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
52 tx
41k€ 61k€ 121k€
61 849 € Range: 41 206€ - 121 510€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
82 261 € × 0.5x
Estimation 43 188 €
41 620€ - 118 808€
Revenue Multiple 30%
235 215 € × 0.44x
Estimation 103 079 €
52 722€ - 134 286€
Net Income Multiple 20%
64 143 € × 0.7x
Estimation 46 661 €
22 901€ - 109 101€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 52 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 GESTION MAITRISE D'OEUVRE with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about ETUDES GESTION MAITRISE D'OEUVRE

What is the revenue of ETUDES GESTION MAITRISE D'OEUVRE ?

The revenue of ETUDES GESTION MAITRISE D'OEUVRE in 2021 is 235 k€.

Is ETUDES GESTION MAITRISE D'OEUVRE profitable?

Yes, ETUDES GESTION MAITRISE D'OEUVRE generated a net profit of 64 k€ in 2021.

Where is the headquarters of ETUDES GESTION MAITRISE D'OEUVRE ?

The headquarters of ETUDES GESTION MAITRISE D'OEUVRE is located in VILLENEUVE-LES-AVIGNON (30400), in the department Gard.

Where to find the tax return of ETUDES GESTION MAITRISE D'OEUVRE ?

The tax return of ETUDES GESTION MAITRISE D'OEUVRE 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 GESTION MAITRISE D'OEUVRE operate?

ETUDES GESTION MAITRISE D'OEUVRE operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.