Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1993-11-02 (32 years)Status: ActiveBusiness sector: Autres activités de soutien aux entreprises n.c.a.Location: STRASBOURG (67000), Bas-Rhin
EURO DROIT : revenue, balance sheet and financial ratios
EURO DROIT is a French company
founded 32 years ago,
specialized in the sector Autres activités de soutien aux entreprises n.c.a..
Based in STRASBOURG (67000),
this company of category PME
shows in 2023 a revenue of 2.2 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2023, EURO DROIT achieves revenue of 2.2 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +8.2%. Vs 2022: +3%. After deducting consumption (0 €), gross margin stands at 2.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 431 k€, representing 19.6% of 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 282 k€, i.e. 12.9% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2023)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
2 193 827 €
Gross margin (2023)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
2 193 827 €
EBITDA (2023)
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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
430 968 €
EBIT (2023)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
379 903 €
Net income (2023)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
282 154 €
EBITDA margin (2023)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
19.6%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 50%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.2% 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)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
49.865%
Financial autonomy (2023)
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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
25.257%
Cash flow / Revenue (2023)
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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
15.151%
Repayment capacity (2023)
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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
0.505
Asset age ratio (2023)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2021
2022
2023
Debt ratio
3.273
0.242
41.079
68.679
54.641
70.251
49.865
Financial autonomy
22.779
23.504
20.471
22.647
17.728
14.352
25.257
Repayment capacity
0.037
0.003
0.472
0.722
0.559
0.715
0.505
Cash flow / Revenue
12.581%
11.791%
11.493%
16.831%
16.215%
16.478%
15.151%
Sector positioning
Debt ratio
49.872023
2021
2022
2023
Q1: 0.0
Med: 5.99
Q3: 56.99
Average
In 2023, the debt ratio of EURO DROIT (49.87) 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
25.26%2023
2021
2022
2023
Q1: 5.84%
Med: 31.54%
Q3: 66.25%
Average+8 pts over 3 years
In 2023, the financial autonomy of EURO DROIT (25.3%) 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
0.51 years2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.3 years
Average
In 2023, the repayment capacity of EURO DROIT (0.51) 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 103.22. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.
Liquidity ratio (2023)
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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
103.217
Interest coverage (2023)
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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
0.531
Liquidity indicators evolution EURO DROIT
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2021
2022
2023
Liquidity ratio
102.637
105.376
104.606
115.549
110.402
105.723
103.217
Interest coverage
0.228
0.023
0.031
0.391
0.388
0.418
0.531
Sector positioning
Liquidity ratio
103.222023
2021
2022
2023
Q1: 119.92
Med: 220.79
Q3: 547.18
Average
In 2023, the liquidity ratio of EURO DROIT (103.22) 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
0.53x2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.32x
Good-7 pts over 3 years
In 2023, the interest coverage of EURO DROIT (0.5x) 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: 37 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. The company must finance 11 days of gap between collections and payments. WCR is negative (-79 days): operations structurally generate cash.
Operating WCR (2023)
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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
-481 106 €
Customer credit (2023)
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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
37 j
Supplier credit (2023)
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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
26 j
Inventory turnover (2023)
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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)
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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
-79 j
WCR and payment terms evolution EURO DROIT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2021
2022
2023
Operating WCR
-442 943 €
-404 445 €
-399 786 €
-632 326 €
-1 102 469 €
-1 574 688 €
-481 106 €
Inventory turnover (days)
0
0
0
0
0
0
0
Customer payment term (days)
34
35
45
37
34
36
37
Supplier payment term (days)
11
15
31
7
15
9
26
Positioning of EURO DROIT in its sector
Comparison with sector Autres activités de soutien aux entreprises n.c.a.
Valuation estimate
Based on 131 transactions of similar company sales
(all years),
the value of EURO DROIT is estimated at
1 466 840 €
(range 486 991€ - 2 792 260€).
With an EBITDA of 430 968€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.36x
(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 value2023
131 transactions
486k€1466k€2792k€
1 466 840 €Range: 486 991€ - 2 792 260€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
430 968 €×4.8x
Estimation2 090 113 €
627 605€ - 3 595 629€
Revenue Multiple30%
2 193 827 €×0.36x
Estimation782 347 €
390 743€ - 1 478 777€
Net Income Multiple20%
282 154 €×3.3x
Estimation935 400 €
279 834€ - 2 754 065€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 131 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 de soutien aux entreprises n.c.a.)
Compare EURO DROIT with other companies in the same sector:
Yes, EURO DROIT generated a net profit of 282 k€ in 2023.
Where is the headquarters of EURO DROIT ?
The headquarters of EURO DROIT is located in STRASBOURG (67000), in the department Bas-Rhin.
Where to find the tax return of EURO DROIT ?
The tax return of EURO DROIT 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 EURO DROIT operate?
EURO DROIT operates in the sector Autres activités de soutien aux entreprises n.c.a. (NAF code 82.99Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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