LES ENROBES DE LA SOMME : revenue, balance sheet and financial ratios

LES ENROBES DE LA SOMME is a French company founded 37 years ago, specialized in the sector Fabrication d'autres produits minéraux non métalliques n.c.a.. Based in AMIENS (80080), this company of category GE shows in 2024 a revenue of 1.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - LES ENROBES DE LA SOMME (SIREN 349130781)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 1 375 756 € 1 090 778 € 2 241 137 € 2 223 050 € 2 037 135 € 2 110 868 € 2 266 991 € 1 948 230 € 1 580 102 € 1 541 847 €
Net income 73 797 € 60 581 € 99 879 € 104 992 € 79 908 € 104 968 € 116 641 € 101 695 € 85 059 € 60 715 €
EBITDA -9 844 822 € -10 707 603 € -10 169 873 € 12 411 337 € -6 899 434 € -8 668 995 € -10 092 585 € -8 070 917 € 1 592 524 € 1 541 847 €
Net margin 5.4% 5.6% 4.5% 4.7% 3.9% 5.0% 5.1% 5.2% 5.4% 3.9%

Revenue and income statement

In 2024, LES ENROBES DE LA SOMME achieves revenue of 1.4 M€. Activity remains stable over the period (CAGR: -1.3%). Vs 2023, growth of +26% (1.1 M€ -> 1.4 M€). After deducting consumption (9.6 M€), gross margin stands at -8.2 M€, i.e. a rate of -597%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -9.8 M€, representing -715.6% of revenue. Positive scissor effect: EBITDA margin improves by +266.1 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 74 k€, i.e. 5.4% 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

1 375 756 €

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

-8 210 029 €

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

-9 844 822 €

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

1 074 213 €

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

73 797 €

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

-715.6%

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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 1215%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 4%. 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

1215.268%

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

3.945%

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

-787.767%

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

-0.271

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

13.7%

Solvency indicators evolution
LES ENROBES DE LA SOMME

Sector positioning

Debt ratio
1215.27 2024
2022
2023
2024
Q1: 0.0
Med: 11.35
Q3: 71.05
Watch

In 2024, the debt ratio of LES ENROBES DE LA SOMME (1215.27) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
3.94% 2024
2022
2023
2024
Q1: 9.68%
Med: 23.36%
Q3: 45.54%
Watch

In 2024, the financial autonomy of LES ENROBES DE LA SOMME (3.9%) 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: 0.0 years
Q3: 0.65 years
Excellent

In 2024, the repayment capacity of LES ENROBES DE LA SOMME (-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 169.45. 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

169.446

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

-1.053

Liquidity indicators evolution
LES ENROBES DE LA SOMME

Sector positioning

Liquidity ratio
169.45 2024
2022
2023
2024
Q1: 94.61
Med: 137.76
Q3: 236.84
Good +18 pts over 3 years

In 2024, the liquidity ratio of LES ENROBES DE LA SOMME (169.45) 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
-1.05x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.99x
Q3: 6.91x
Average

In 2024, the interest coverage of LES ENROBES DE LA SOMME (-1.1x) 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: 776 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 83 days. The gap of 693 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 149 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 1182 days of revenue, i.e. 4.5 M€ to permanently finance. Over 2015-2024, WCR increased by +119%, 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

4 518 946 €

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

776 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

83 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

149 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

1182 j

WCR and payment terms evolution
LES ENROBES DE LA SOMME

Positioning of LES ENROBES DE LA SOMME in its sector

Comparison with sector Fabrication d'autres produits minéraux non métalliques n.c.a.

Valuation estimate

Based on 228 transactions of similar company sales (all years), the value of LES ENROBES DE LA SOMME is estimated at 159 091 € (range 87 171€ - 441 023€). 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.

Estimated enterprise value 2024
228 transactions
87k€ 159k€ 441k€
159 091 € Range: 87 171€ - 441 023€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
1 375 756 € × 0.13x
Estimation 176 224 €
121 567€ - 524 021€
Net Income Multiple 20%
73 797 € × 1.8x
Estimation 133 393 €
35 578€ - 316 528€
How is this estimate calculated?

This estimate is based on the analysis of 228 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 d'autres produits minéraux non métalliques n.c.a.)

Compare LES ENROBES DE LA SOMME with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'autres produits minéraux non métalliques n.c.a.

Frequently asked questions about LES ENROBES DE LA SOMME

What is the revenue of LES ENROBES DE LA SOMME ?

The revenue of LES ENROBES DE LA SOMME in 2024 is 1.4 M€.

Is LES ENROBES DE LA SOMME profitable?

Yes, LES ENROBES DE LA SOMME generated a net profit of 74 k€ in 2024.

Where is the headquarters of LES ENROBES DE LA SOMME ?

The headquarters of LES ENROBES DE LA SOMME is located in AMIENS (80080), in the department Somme.

Where to find the tax return of LES ENROBES DE LA SOMME ?

The tax return of LES ENROBES DE LA SOMME 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 LES ENROBES DE LA SOMME operate?

LES ENROBES DE LA SOMME operates in the sector Fabrication d'autres produits minéraux non métalliques n.c.a. (NAF code 23.99Z). See the 'Sector positioning' section above to compare the company with its competitors.