JEAN CLAUDE ETIENNE TP & FILS : revenue, balance sheet and financial ratios

JEAN CLAUDE ETIENNE TP & FILS is a French company founded 17 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in BUZANCY (08240), this company of category PME shows in 2024 a revenue of 1.9 M€. 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 - JEAN CLAUDE ETIENNE TP & FILS (SIREN 504650144)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 879 498 € 2 681 003 € 2 517 550 € 2 616 798 € 1 896 017 € 2 195 445 € 2 086 029 € 1 811 710 € 1 851 487 €
Net income -65 499 € -2 631 € 58 026 € 108 784 € 47 100 € 31 248 € 85 107 € 62 997 € 97 685 €
EBITDA -167 103 € -31 115 € 2 622 € 65 190 € 76 751 € 33 370 € -4 387 € 80 978 € 149 533 €
Net margin -3.5% -0.1% 2.3% 4.2% 2.5% 1.4% 4.1% 3.5% 5.3%

Revenue and income statement

In 2024, JEAN CLAUDE ETIENNE TP & FILS achieves revenue of 1.9 M€. Revenue is growing positively over 9 years (CAGR: +0.2%). Significant drop of -30% vs 2023. After deducting consumption (142 k€), gross margin stands at 1.7 M€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -167 k€, representing -8.9% of revenue. Warning negative scissor effect: despite revenue change (-30%), EBITDA varies by -437%, reducing margin by 7.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -65 k€ (-3.5% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 879 498 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 737 539 €

EBITDA (2024) ?
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

-167 103 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-183 191 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-65 499 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-8.9%

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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 52%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

51.564%

Financial autonomy (2024) ?
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

14.581%

Cash flow / Revenue (2024) ?
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

-8.777%

Repayment capacity (2024) ?
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

-0.265

Asset age ratio (2024) ?
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

19.1%

Solvency indicators evolution
JEAN CLAUDE ETIENNE TP & FILS

Sector positioning

Debt ratio
51.56 2024
2022
2023
2024
Q1: 7.65
Med: 32.36
Q3: 83.34
Average +8 pts over 3 years

In 2024, the debt ratio of JEAN CLAUDE ETIENNE TP & ... (51.56) 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
14.58% 2024
2022
2023
2024
Q1: 20.63%
Med: 39.04%
Q3: 56.1%
Watch -16 pts over 3 years

In 2024, the financial autonomy of JEAN CLAUDE ETIENNE TP & ... (14.6%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-0.27 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.6 years
Q3: 2.11 years
Excellent

In 2024, the repayment capacity of JEAN CLAUDE ETIENNE TP & ... (-0.27) 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 110.51. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

110.51

Interest coverage (2024) ?
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

-0.84

Liquidity indicators evolution
JEAN CLAUDE ETIENNE TP & FILS

Sector positioning

Liquidity ratio
110.51 2024
2022
2023
2024
Q1: 141.64
Med: 199.63
Q3: 301.04
Watch -8 pts over 3 years

In 2024, the liquidity ratio of JEAN CLAUDE ETIENNE TP & ... (110.51) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-0.84x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.91x
Q3: 4.8x
Average -50 pts over 3 years

In 2024, the interest coverage of JEAN CLAUDE ETIENNE TP & ... (-0.8x) 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: 131 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 103 days. The company must finance 28 days of gap between collections and payments. Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 137 days of revenue, i.e. 713 k€ to permanently finance. Over 2016-2024, WCR increased by +65%, requiring additional financing.

Operating WCR (2024) ?
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

713 439 €

Customer credit (2024) ?
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

131 j

Supplier credit (2024) ?
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

103 j

Inventory turnover (2024) ?
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

10 j

WCR in days of revenue (2024) ?
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

137 j

WCR and payment terms evolution
JEAN CLAUDE ETIENNE TP & FILS

Positioning of JEAN CLAUDE ETIENNE TP & FILS in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Similar companies (Travaux de terrassement courants et travaux préparatoires)

Compare JEAN CLAUDE ETIENNE TP & FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about JEAN CLAUDE ETIENNE TP & FILS

What is the revenue of JEAN CLAUDE ETIENNE TP & FILS ?

The revenue of JEAN CLAUDE ETIENNE TP & FILS in 2024 is 1.9 M€.

Is JEAN CLAUDE ETIENNE TP & FILS profitable?

JEAN CLAUDE ETIENNE TP & FILS recorded a net loss in 2024.

Where is the headquarters of JEAN CLAUDE ETIENNE TP & FILS ?

The headquarters of JEAN CLAUDE ETIENNE TP & FILS is located in BUZANCY (08240), in the department Ardennes.

Where to find the tax return of JEAN CLAUDE ETIENNE TP & FILS ?

The tax return of JEAN CLAUDE ETIENNE TP & FILS 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 JEAN CLAUDE ETIENNE TP & FILS operate?

JEAN CLAUDE ETIENNE TP & FILS operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.