REYNOLDS EUROPEAN : revenue, balance sheet and financial ratios

REYNOLDS EUROPEAN is a French company founded 41 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de minerais et métaux. Based in SAINT-DENIS (93210), this company of category ETI shows in 2024 a revenue of 37.1 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 - REYNOLDS EUROPEAN (SIREN 332652155)
Indicator 2024 2023 2022 2021 2020 2019 2016
Revenue 37 145 294 € 42 380 969 € 68 770 161 € 48 417 179 € 29 605 130 € 39 565 722 € 31 890 484 €
Net income 131 551 € 1 128 755 € 2 525 976 € 1 618 929 € 1 327 760 € -1 101 764 € 343 458 €
EBITDA 875 085 € 1 262 094 € 3 551 998 € 2 121 581 € 73 895 € 761 428 € -40 120 €
Net margin 0.4% 2.7% 3.7% 3.3% 4.5% -2.8% 1.1%

Revenue and income statement

In 2024, REYNOLDS EUROPEAN achieves revenue of 37.1 M€. Revenue is growing positively over 7 years (CAGR: +1.9%). Significant drop of -12% vs 2023. After deducting consumption (33.3 M€), gross margin stands at 3.8 M€, i.e. a rate of 10%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 875 k€, representing 2.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 132 k€, i.e. 0.4% 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

37 145 294 €

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

3 811 747 €

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

875 085 €

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

242 400 €

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

131 551 €

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

2.4%

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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 2%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 75%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

2.031%

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

75.165%

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

2.146%

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

0.407

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

0.7%

Solvency indicators evolution
REYNOLDS EUROPEAN

Sector positioning

Debt ratio
2.03 2024
2022
2023
2024
Q1: 0.21
Med: 11.92
Q3: 50.67
Good -6 pts over 3 years

In 2024, the debt ratio of REYNOLDS EUROPEAN (2.03) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
75.17% 2024
2022
2023
2024
Q1: 28.45%
Med: 52.57%
Q3: 71.08%
Excellent +8 pts over 3 years

In 2024, the financial autonomy of REYNOLDS EUROPEAN (75.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.41 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 1.69 years
Average +8 pts over 3 years

In 2024, the repayment capacity of REYNOLDS EUROPEAN (0.41) 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 447.78. 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 2.0x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

447.776

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

1.954

Liquidity indicators evolution
REYNOLDS EUROPEAN

Sector positioning

Liquidity ratio
447.78 2024
2022
2023
2024
Q1: 172.14
Med: 274.65
Q3: 436.7
Excellent +13 pts over 3 years

In 2024, the liquidity ratio of REYNOLDS EUROPEAN (447.78) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
1.95x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.37x
Q3: 11.8x
Good +8 pts over 3 years

In 2024, the interest coverage of REYNOLDS EUROPEAN (1.9x) 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: 60 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. The company must finance 21 days of gap between collections and payments. Inventory turnover is 54 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 196 days of revenue, i.e. 20.2 M€ to permanently finance.

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

20 241 585 €

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

60 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

39 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

54 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

196 j

WCR and payment terms evolution
REYNOLDS EUROPEAN

Positioning of REYNOLDS EUROPEAN in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de minerais et métaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 1 613 787€ to 4 146 044€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1613k€ 3129k€ 4146k€
3 129 031 € Range: 1 613 787€ - 4 146 044€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 minerais et métaux)

Compare REYNOLDS EUROPEAN with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de minerais et métaux

Frequently asked questions about REYNOLDS EUROPEAN

What is the revenue of REYNOLDS EUROPEAN ?

The revenue of REYNOLDS EUROPEAN in 2024 is 37.1 M€.

Is REYNOLDS EUROPEAN profitable?

Yes, REYNOLDS EUROPEAN generated a net profit of 132 k€ in 2024.

Where is the headquarters of REYNOLDS EUROPEAN ?

The headquarters of REYNOLDS EUROPEAN is located in SAINT-DENIS (93210), in the department Seine-Saint-Denis.

Where to find the tax return of REYNOLDS EUROPEAN ?

The tax return of REYNOLDS EUROPEAN 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 REYNOLDS EUROPEAN operate?

REYNOLDS EUROPEAN operates in the sector Commerce de gros (commerce interentreprises) de minerais et métaux (NAF code 46.72Z). See the 'Sector positioning' section above to compare the company with its competitors.