ETUDES REHABILITATION CONSTRUCT BATIMENT : revenue, balance sheet and financial ratios

ETUDES REHABILITATION CONSTRUCT BATIMENT is a French company founded 33 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in ETRECHY (91580), this company of category PME shows in 2023 a revenue of 10 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 REHABILITATION CONSTRUCT BATIMENT (SIREN 390894855)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 10 390 € 10 390 € 10 390 € 10 390 € 16 390 € 11 594 € 64 960 € 240 952 €
Net income -14 032 € -35 148 € -17 026 € -20 138 € -13 261 € -54 153 € -37 495 € 42 084 €
EBITDA -13 731 € -13 653 € -5 809 € -5 821 € -5 993 € -80 272 € -67 175 € -6 710 €
Net margin -135.1% -338.3% -163.9% -193.8% -80.9% -467.1% -57.7% 17.5%

Revenue and income statement

In 2023, ETUDES REHABILITATION CONSTRUCT BATIMENT achieves revenue of 10 k€. Revenue is declining over the period 2016-2023 (CAGR: -36.2%). Slight decline of 0% vs 2022. After deducting consumption (0 €), gross margin stands at 10 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 -14 k€, representing -132.2% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -14 k€ (-135.1% of revenue), which will impact equity.

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

10 390 €

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

10 390 €

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

-13 731 €

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

-13 731 €

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

-14 032 €

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

-132.2%

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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 14%. 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 86%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

14.055%

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

86.28%

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

-135.043%

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

-4.038

Asset age ratio (2023) ?
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

4.5%

Solvency indicators evolution
ETUDES REHABILITATION CONSTRUCT BATIMENT

Sector positioning

Debt ratio
14.05 2023
2021
2022
2023
Q1: -25.49
Med: 7.72
Q3: 166.29
Average

In 2023, the debt ratio of ETUDES REHABILITATION CON... (14.05) 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
86.28% 2023
2021
2022
2023
Q1: 0.44%
Med: 30.88%
Q3: 76.22%
Excellent

In 2023, the financial autonomy of ETUDES REHABILITATION CON... (86.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-4.04 years 2023
2021
2022
2023
Q1: -0.3 years
Med: 0.44 years
Q3: 10.35 years
Excellent

In 2023, the repayment capacity of ETUDES REHABILITATION CON... (-4.04) 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 6086.86. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

6086.862

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

0.0

Liquidity indicators evolution
ETUDES REHABILITATION CONSTRUCT BATIMENT

Sector positioning

Liquidity ratio
6086.86 2023
2021
2022
2023
Q1: 95.05
Med: 298.22
Q3: 1222.5
Excellent

In 2023, the liquidity ratio of ETUDES REHABILITATION CON... (6086.86) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 16.99x
Average

In 2023, the interest coverage of ETUDES REHABILITATION CON... (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: 49 days. Excellent situation: suppliers finance 49 days of the operating cycle (retail model). Inventory turnover is 9194 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 9565 days of revenue, i.e. 276 k€ to permanently finance. Notable WCR improvement over the period (-39%), 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

276 064 €

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

0 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

49 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

9194 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

9565 j

WCR and payment terms evolution
ETUDES REHABILITATION CONSTRUCT BATIMENT

Positioning of ETUDES REHABILITATION CONSTRUCT BATIMENT in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 215 transactions of similar company sales in 2023, the value of ETUDES REHABILITATION CONSTRUCT BATIMENT is estimated at 5 305 € (range 2 415€ - 12 137€). The price/revenue ratio is 0.51x (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.

Estimated enterprise value 2023
215 transactions
2k€ 5k€ 12k€
5 305 € Range: 2 415€ - 12 137€
NAF 5 année 2023

Valuation method used

Revenue Multiple
10 390 € × 0.51x = 5 305 €
Range: 2 416€ - 12 137€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 (Location de terrains et d'autres biens immobiliers)

Compare ETUDES REHABILITATION CONSTRUCT BATIMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about ETUDES REHABILITATION CONSTRUCT BATIMENT

What is the revenue of ETUDES REHABILITATION CONSTRUCT BATIMENT ?

The revenue of ETUDES REHABILITATION CONSTRUCT BATIMENT in 2023 is 10 k€.

Is ETUDES REHABILITATION CONSTRUCT BATIMENT profitable?

ETUDES REHABILITATION CONSTRUCT BATIMENT recorded a net loss in 2023.

Where is the headquarters of ETUDES REHABILITATION CONSTRUCT BATIMENT ?

The headquarters of ETUDES REHABILITATION CONSTRUCT BATIMENT is located in ETRECHY (91580), in the department Essonne.

Where to find the tax return of ETUDES REHABILITATION CONSTRUCT BATIMENT ?

The tax return of ETUDES REHABILITATION CONSTRUCT BATIMENT 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 REHABILITATION CONSTRUCT BATIMENT operate?

ETUDES REHABILITATION CONSTRUCT BATIMENT operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.