ETUDES STRUCTURES DES CONSTRUCTIONS ANCIENNES - PAR ABREVIATION : ESCA : revenue, balance sheet and financial ratios

ETUDES STRUCTURES DES CONSTRUCTIONS ANCIENNES - PAR ABREVIATION : ESCA is a French company founded 28 years ago, specialized in the sector Ingénierie, études techniques. Based in LA ROCHE-SUR-YON (85000), this company of category PME shows in 2025 a revenue of 465 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 STRUCTURES DES CONSTRUCTIONS ANCIENNES - PAR ABREVIATION : ESCA (SIREN 418623716)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 465 331 € 274 929 € 234 032 € 251 562 € 156 548 € 228 137 € 180 073 € 215 300 € 202 296 €
Net income 144 276 € 110 913 € 61 494 € 70 884 € 17 199 € 23 595 € 20 337 € 35 449 € 26 010 €
EBITDA 263 405 € 107 482 € 75 613 € 93 933 € 19 720 € 29 092 € 30 762 € 50 211 € 38 590 €
Net margin 31.0% 40.3% 26.3% 28.2% 11.0% 10.3% 11.3% 16.5% 12.9%

Revenue and income statement

In 2025, ETUDES STRUCTURES DES CONSTRUCTIONS ANCIENNES - PAR ABREVIATION : ESCA achieves revenue of 465 k€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +11.0%. Vs 2024, growth of +69% (275 k€ -> 465 k€). After deducting consumption (0 €), gross margin stands at 465 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 263 k€, representing 56.6% of revenue. Positive scissor effect: EBITDA margin improves by +17.5 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 144 k€, i.e. 31.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

465 331 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

465 331 €

EBITDA (2025) ?
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

263 405 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

186 502 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

144 276 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

56.6%

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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 1%. 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 89%. 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 47.5% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.892%

Financial autonomy (2025) ?
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

88.62%

Cash flow / Revenue (2025) ?
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

47.532%

Repayment capacity (2025) ?
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

0.027

Asset age ratio (2025) ?
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

6.3%

Solvency indicators evolution
ETUDES STRUCTURES DES CONSTRUCTIONS ANCIENNES - PAR ABREVIATION : ESCA

Sector positioning

Debt ratio
0.89 2025
2023
2024
2025
Q1: 0.14
Med: 10.97
Q3: 42.14
Good

In 2025, the debt ratio of ETUDES STRUCTURES DES CON... (0.89) 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
88.62% 2025
2023
2024
2025
Q1: 18.9%
Med: 42.56%
Q3: 63.61%
Excellent

In 2025, the financial autonomy of ETUDES STRUCTURES DES CON... (88.6%) 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
0.03 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.03 years
Q3: 1.09 years
Good -7 pts over 3 years

In 2025, the repayment capacity of ETUDES STRUCTURES DES CON... (0.03) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 917.33. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

917.327

Interest coverage (2025) ?
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 STRUCTURES DES CONSTRUCTIONS ANCIENNES - PAR ABREVIATION : ESCA

Sector positioning

Liquidity ratio
917.33 2025
2023
2024
2025
Q1: 163.7
Med: 247.76
Q3: 406.44
Excellent

In 2025, the liquidity ratio of ETUDES STRUCTURES DES CON... (917.33) 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 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 2.7x
Average

In 2025, the interest coverage of ETUDES STRUCTURES DES 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: 128 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 7 days. The gap of 121 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 49 days of revenue, i.e. 63 k€ to permanently finance. Over 2017-2025, WCR increased by +103%, requiring additional financing.

Operating WCR (2025) ?
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

63 173 €

Customer credit (2025) ?
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 (2025) ?
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

7 j

Inventory turnover (2025) ?
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 (2025) ?
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

49 j

WCR and payment terms evolution
ETUDES STRUCTURES DES CONSTRUCTIONS ANCIENNES - PAR ABREVIATION : ESCA

Positioning of ETUDES STRUCTURES DES CONSTRUCTIONS ANCIENNES - PAR ABREVIATION : ESCA in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (34 transactions). This range of 134 850€ to 416 703€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
134k€ 209k€ 416k€
209 054 € Range: 134 850€ - 416 703€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 34 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 STRUCTURES DES CONSTRUCTIONS ANCIENNES - PAR ABREVIATION : ESCA with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about ETUDES STRUCTURES DES CONSTRUCTIONS ANCIENNES - PAR ABREVIATION : ESCA

What is the revenue of ETUDES STRUCTURES DES CONSTRUCTIONS ANCIENNES - PAR ABREVIATION : ESCA ?

The revenue of ETUDES STRUCTURES DES CONSTRUCTIONS ANCIENNES - PAR ABREVIATION : ESCA in 2025 is 465 k€.

Is ETUDES STRUCTURES DES CONSTRUCTIONS ANCIENNES - PAR ABREVIATION : ESCA profitable?

Yes, ETUDES STRUCTURES DES CONSTRUCTIONS ANCIENNES - PAR ABREVIATION : ESCA generated a net profit of 144 k€ in 2025.

Where is the headquarters of ETUDES STRUCTURES DES CONSTRUCTIONS ANCIENNES - PAR ABREVIATION : ESCA ?

The headquarters of ETUDES STRUCTURES DES CONSTRUCTIONS ANCIENNES - PAR ABREVIATION : ESCA is located in LA ROCHE-SUR-YON (85000), in the department Vendee.

Where to find the tax return of ETUDES STRUCTURES DES CONSTRUCTIONS ANCIENNES - PAR ABREVIATION : ESCA ?

The tax return of ETUDES STRUCTURES DES CONSTRUCTIONS ANCIENNES - PAR ABREVIATION : ESCA 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 STRUCTURES DES CONSTRUCTIONS ANCIENNES - PAR ABREVIATION : ESCA operate?

ETUDES STRUCTURES DES CONSTRUCTIONS ANCIENNES - PAR ABREVIATION : ESCA operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.