SARL ETIFIM : revenue, balance sheet and financial ratios

SARL ETIFIM is a French company founded 37 years ago, specialized in the sector Activités des marchands de biens immobiliers. Based in BRIGNOLES (83170), this company of category PME shows in 2024 a revenue of 49 k€. 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 - SARL ETIFIM (SIREN 348819194)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 48 680 € 36 945 € 53 170 € 77 152 € 76 670 € 69 050 € 81 540 €
Net income -23 398 € 24 397 € 244 404 € 8 978 € 15 020 € 9 962 € 2 039 €
EBITDA -24 594 € -123 790 € -21 120 € 54 784 € 48 710 € 37 846 € 26 501 €
Net margin -48.1% 66.0% 459.7% 11.6% 19.6% 14.4% 2.5%

Revenue and income statement

En 2024, SARL ETIFIM alcanza unos ingresos de 49 k€. Los ingresos disminuyen en el período 2018-2024 (TCAC: -8.2%). Vs 2023, crecimiento de +32% (37 k€ -> 49 k€). Tras deducir el consumo (0 €), el margen bruto se sitúa en 49 k€, es decir, una tasa del 100%. El EBITDA alcanza -25 k€, representando el -50.5% de los ingresos. Efecto tijera positivo: el margen EBITDA mejora en +284.5 puntos. Un EBITDA negativo significa que las operaciones no cubren los gastos corrientes. El resultado neto es negativo en -23 k€ (-48.1% de los ingresos).

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

48 680 €

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

48 680 €

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

-24 594 €

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

-20 492 €

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

-23 398 €

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

-50.5%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 76%. El nivel de deuda es alto: el margen de negociación con los bancos se reduce. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 56%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios.

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

76.462%

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

56.054%

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

-56.512%

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

-17.443

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

76.2%

Solvency indicators evolution
SARL ETIFIM

Sector positioning

Ratio de endeudamiento
76.46 2024
2022
2023
2024
Q1: 0.0
Med: 5.94
Q3: 188.9
Average +18 pts over 3 years

En 2024, el ratio de endeudamiento de SARL ETIFIM (76.46) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
56.05% 2024
2022
2023
2024
Q1: 0.0%
Med: 12.3%
Q3: 57.41%
Bueno

En 2024, el autonomía financiera de SARL ETIFIM (56.0%) se sitúa por encima de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Esta posición cómoda ofrece un margen de seguridad apreciable.

Capacidad de reembolso
-17.44 ans 2024
2022
2023
2024
Q1: -9.06 ans
Med: 0.0 ans
Q3: 2.45 ans
Excelente -21 pts over 3 years

En 2024, el capacidad de reembolso de SARL ETIFIM (-17.4 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 945.79. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

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

945.789

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

-32.569

Liquidity indicators evolution
SARL ETIFIM

Sector positioning

Ratio de liquidez
945.79 2024
2022
2023
2024
Q1: 148.32
Med: 585.43
Q3: 3614.66
Bueno

En 2024, el ratio de liquidez de SARL ETIFIM (945.79) se sitúa por encima de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Esta posición cómoda ofrece un margen de seguridad apreciable.

Cobertura de intereses
-32.57x 2024
2022
2023
2024
Q1: -12.26x
Med: 0.0x
Q3: 5.03x
Average

En 2024, el cobertura de intereses de SARL ETIFIM (-32.6x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 0 días. Plazo proveedores: 50 días. Excelente situación: los proveedores financian 50 días del ciclo operativo. El FM es negativo (-15 días): las operaciones generan estructuralmente tesorería. Notable mejora del FM durante el período (-246%), liberando tesorería.

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

-2 003 €

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

0 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

50 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

0 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

-15 j

WCR and payment terms evolution
SARL ETIFIM

Positioning of SARL ETIFIM in its sector

Comparison with sector Activités des marchands de biens immobiliers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 15 778€ to 39 867€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
15k€ 33k€ 39k€
33 755 € Range: 15 778€ - 39 867€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 (Activités des marchands de biens immobiliers)

Compare SARL ETIFIM with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des marchands de biens immobiliers

Frequently asked questions about SARL ETIFIM

What is the revenue of SARL ETIFIM ?

The revenue of SARL ETIFIM in 2024 is 49 k€.

Is SARL ETIFIM profitable?

SARL ETIFIM recorded a net loss in 2024.

Where is the headquarters of SARL ETIFIM ?

The headquarters of SARL ETIFIM is located in BRIGNOLES (83170), in the department Var.

Where to find the tax return of SARL ETIFIM ?

The tax return of SARL ETIFIM 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 SARL ETIFIM operate?

SARL ETIFIM operates in the sector Activités des marchands de biens immobiliers (NAF code 68.10Z). See the 'Sector positioning' section above to compare the company with its competitors.