EVALUATION TECHNO INGENIERIE APPLICATION : revenue, balance sheet and financial ratios

EVALUATION TECHNO INGENIERIE APPLICATION is a French company founded 36 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in COMPIEGNE (60200), this company of category PME shows in 2023 a revenue of 10.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - EVALUATION TECHNO INGENIERIE APPLICATION (SIREN 351345004)
Indicator 2023 2022 2021 2019 2018 2017 2016
Revenue 10 915 502 € 9 009 779 € 8 506 069 € N/C N/C 4 952 628 € 5 466 330 €
Net income 670 853 € -2 506 500 € -2 806 298 € -2 286 635 € 176 956 € -372 720 € 66 104 €
EBITDA -1 075 299 € -2 283 959 € -2 334 492 € N/C N/C -239 475 € 103 501 €
Net margin 6.1% -27.8% -33.0% N/C N/C -7.5% 1.2%

Revenue and income statement

In 2023, EVALUATION TECHNO INGENIERIE APPLICATION achieves revenue of 10.9 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +10.4%. Vs 2022, growth of +21% (9.0 M€ -> 10.9 M€). After deducting consumption (5.1 M€), gross margin stands at 5.8 M€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.1 M€, representing -9.9% of revenue. Positive scissor effect: EBITDA margin improves by +15.5 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 671 k€, i.e. 6.1% 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

10 915 502 €

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

5 778 969 €

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

-1 075 299 €

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

-1 868 789 €

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

670 853 €

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

-9.8%

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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 76%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 45%. 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

75.973%

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

45.01%

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

-3.002%

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

-21.078

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

41.9%

Solvency indicators evolution
EVALUATION TECHNO INGENIERIE APPLICATION

Sector positioning

Debt ratio
75.97 2023
2021
2022
2023
Q1: 0.06
Med: 12.08
Q3: 50.22
Average

In 2023, the debt ratio of EVALUATION TECHNO INGENIE... (75.97) 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
45.01% 2023
2021
2022
2023
Q1: 25.49%
Med: 45.96%
Q3: 64.14%
Average +6 pts over 3 years

In 2023, the financial autonomy of EVALUATION TECHNO INGENIE... (45.0%) 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
-21.08 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.1 years
Q3: 1.57 years
Excellent

In 2023, the repayment capacity of EVALUATION TECHNO INGENIE... (-21.08) 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 262.07. 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

262.072

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

-17.076

Liquidity indicators evolution
EVALUATION TECHNO INGENIERIE APPLICATION

Sector positioning

Liquidity ratio
262.07 2023
2021
2022
2023
Q1: 167.11
Med: 236.7
Q3: 364.74
Good +18 pts over 3 years

In 2023, the liquidity ratio of EVALUATION TECHNO INGENIE... (262.07) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-17.08x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.66x
Q3: 4.43x
Average

In 2023, the interest coverage of EVALUATION TECHNO INGENIE... (-17.1x) 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: 55 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 78 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 204 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 158 days of revenue, i.e. 4.8 M€ to permanently finance. Over 2016-2023, WCR increased by +157%, requiring additional financing.

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

4 796 817 €

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

55 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

78 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

204 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

158 j

WCR and payment terms evolution
EVALUATION TECHNO INGENIERIE APPLICATION

Positioning of EVALUATION TECHNO INGENIERIE APPLICATION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 716 638€ to 2 272 454€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
716k€ 1502k€ 2272k€
1 502 226 € Range: 716 638€ - 2 272 454€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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 (Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers)

Compare EVALUATION TECHNO INGENIERIE APPLICATION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about EVALUATION TECHNO INGENIERIE APPLICATION

What is the revenue of EVALUATION TECHNO INGENIERIE APPLICATION ?

The revenue of EVALUATION TECHNO INGENIERIE APPLICATION in 2023 is 10.9 M€.

Is EVALUATION TECHNO INGENIERIE APPLICATION profitable?

Yes, EVALUATION TECHNO INGENIERIE APPLICATION generated a net profit of 671 k€ in 2023.

Where is the headquarters of EVALUATION TECHNO INGENIERIE APPLICATION ?

The headquarters of EVALUATION TECHNO INGENIERIE APPLICATION is located in COMPIEGNE (60200), in the department Oise.

Where to find the tax return of EVALUATION TECHNO INGENIERIE APPLICATION ?

The tax return of EVALUATION TECHNO INGENIERIE APPLICATION 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 EVALUATION TECHNO INGENIERIE APPLICATION operate?

EVALUATION TECHNO INGENIERIE APPLICATION operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.