L ECHELLE EUROPEENNE : revenue, balance sheet and financial ratios

L ECHELLE EUROPEENNE is a French company founded 35 years ago, specialized in the sector Fabrication de structures métalliques et de parties de structures. Based in SAINT-JEAN-DE-VEDAS (34430), this company of category ETI shows in 2024 a revenue of 15.8 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 - L ECHELLE EUROPEENNE (SIREN 378658827)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 15 778 553 € 15 434 932 € 13 399 864 € 10 963 932 € 9 122 582 € 9 727 003 € 8 489 640 € 7 988 875 € 6 270 634 €
Net income 990 833 € 1 091 324 € 872 404 € 783 902 € 667 221 € 586 819 € 593 860 € 542 808 € 413 631 €
EBITDA 1 535 542 € 1 874 529 € 1 396 662 € 1 207 962 € 1 137 151 € 890 783 € 929 881 € 882 071 € 705 106 €
Net margin 6.3% 7.1% 6.5% 7.1% 7.3% 6.0% 7.0% 6.8% 6.6%

Revenue and income statement

In 2024, L ECHELLE EUROPEENNE achieves revenue of 15.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.2%. Vs 2023: +2%. After deducting consumption (6.8 M€), gross margin stands at 9.0 M€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.5 M€, representing 9.7% of revenue. Warning negative scissor effect: despite revenue change (+2%), EBITDA varies by -18%, reducing margin by 2.4 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 991 k€, i.e. 6.3% of revenue. This profit can be retained or distributed to shareholders.

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

15 778 553 €

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

8 974 781 €

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

1 535 542 €

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

1 354 104 €

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

990 833 €

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

9.7%

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Chart evolution

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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 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 43%. 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 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

36.176%

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

42.615%

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

5.886%

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

1.553

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

30.6%

Solvency indicators evolution
L ECHELLE EUROPEENNE

Sector positioning

Debt ratio
36.18 2024
2022
2023
2024
Q1: 6.02
Med: 21.5
Q3: 63.73
Average

In 2024, the debt ratio of L ECHELLE EUROPEENNE (36.18) 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
42.62% 2024
2022
2023
2024
Q1: 26.51%
Med: 45.66%
Q3: 61.64%
Average

In 2024, the financial autonomy of L ECHELLE EUROPEENNE (42.6%) 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
1.55 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.73 years
Q3: 2.18 years
Average

In 2024, the repayment capacity of L ECHELLE EUROPEENNE (1.55) 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 216.58. 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 3.7x. Financial charges are adequately covered by operations.

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

216.577

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

3.728

Liquidity indicators evolution
L ECHELLE EUROPEENNE

Sector positioning

Liquidity ratio
216.58 2024
2022
2023
2024
Q1: 167.49
Med: 241.01
Q3: 341.44
Average

In 2024, the liquidity ratio of L ECHELLE EUROPEENNE (216.58) 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
3.73x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.53x
Q3: 6.1x
Good

In 2024, the interest coverage of L ECHELLE EUROPEENNE (3.7x) 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: 75 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 75 days. Inventory turnover is 84 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 156 days of revenue, i.e. 6.8 M€ to permanently finance. Over 2016-2024, WCR increased by +125%, 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

6 819 491 €

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

75 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

75 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

84 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

156 j

WCR and payment terms evolution
L ECHELLE EUROPEENNE

Positioning of L ECHELLE EUROPEENNE in its sector

Comparison with sector Fabrication de structures métalliques et de parties de structures

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of L ECHELLE EUROPEENNE is estimated at 1 784 948 € (range 1 108 527€ - 3 999 859€). With an EBITDA of 1 535 542€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.13x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
56 tx
1108k€ 1784k€ 3999k€
1 784 948 € Range: 1 108 527€ - 3 999 859€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 535 542 € × 1.0x
Estimation 1 592 143 €
1 022 278€ - 3 675 005€
Revenue Multiple 30%
15 778 553 € × 0.13x
Estimation 2 031 153 €
1 071 556€ - 2 578 878€
Net Income Multiple 20%
990 833 € × 1.9x
Estimation 1 897 657 €
1 379 609€ - 6 943 470€
How is this estimate calculated?

This estimate is based on the analysis of 56 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 (Fabrication de structures métalliques et de parties de structures)

Compare L ECHELLE EUROPEENNE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de structures métalliques et de parties de structures

Frequently asked questions about L ECHELLE EUROPEENNE

What is the revenue of L ECHELLE EUROPEENNE ?

The revenue of L ECHELLE EUROPEENNE in 2024 is 15.8 M€.

Is L ECHELLE EUROPEENNE profitable?

Yes, L ECHELLE EUROPEENNE generated a net profit of 991 k€ in 2024.

Where is the headquarters of L ECHELLE EUROPEENNE ?

The headquarters of L ECHELLE EUROPEENNE is located in SAINT-JEAN-DE-VEDAS (34430), in the department Herault.

Where to find the tax return of L ECHELLE EUROPEENNE ?

The tax return of L ECHELLE EUROPEENNE 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 L ECHELLE EUROPEENNE operate?

L ECHELLE EUROPEENNE operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.