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SCHWANDER ETS SA : revenue, balance sheet and financial ratios

SCHWANDER ETS SA is a French company founded 61 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in LE CHAMBON-SUR-LIGNON (43400), this company of category PME shows in 2012 a revenue of 61 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - SCHWANDER ETS SA (SIREN 706520525)
Indicator 2012
Revenue 61 273 €
Net income 32 877 €
EBITDA 36 485 €
Net margin 53.7%

Revenue and income statement

In 2012, SCHWANDER ETS SA achieves revenue of 61 k€. After deducting consumption (0 €), gross margin stands at 61 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 36 k€, representing 59.5% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 33 k€, i.e. 53.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2012) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

61 273 €

Gross margin (2012) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

61 273 €

EBITDA (2012) ?
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

36 485 €

EBIT (2012) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

42 218 €

Net income (2012) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

32 877 €

EBITDA margin (2012) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

59.5%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 43%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 68%. 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 12.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 18.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2012) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

42.522%

Financial autonomy (2012) ?
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

67.731%

Cash flow / Revenue (2012) ?
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

18.809%

Repayment capacity (2012) ?
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

12.905

Asset age ratio (2012) ?
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

66.1%

Solvency indicators evolution
SCHWANDER ETS SA

Sector positioning

Debt ratio
42.52 2012
2012
Q1: 0.17
Med: 42.52
Q3: 175.69
Good

In 2012, the debt ratio of SCHWANDER ETS SA (42.52) 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
67.73% 2012
2012
Q1: 16.43%
Med: 28.2%
Q3: 54.89%
Excellent

In 2012, the financial autonomy of SCHWANDER ETS SA (67.7%) 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
12.9 years 2012
2012
Q1: 0.0 years
Med: 0.0 years
Q3: 6.46 years
Watch

In 2012, the repayment capacity of SCHWANDER ETS SA (12.90) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 568.51. 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 16.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2012) ?
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

568.512

Interest coverage (2012) ?
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

16.267

Liquidity indicators evolution
SCHWANDER ETS SA

Sector positioning

Liquidity ratio
568.51 2012
2012
Q1: 117.24
Med: 139.32
Q3: 220.03
Excellent

In 2012, the liquidity ratio of SCHWANDER ETS SA (568.51) 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
16.27x 2012
2012
Q1: -4.83x
Med: 0.0x
Q3: 3.08x
Excellent

In 2012, the interest coverage of SCHWANDER ETS SA (16.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 103 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 138 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Inventory turnover is 57 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 128 days of revenue, i.e. 22 k€ to permanently finance.

Operating WCR (2012) ?
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

21 807 €

Customer credit (2012) ?
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

103 j

Supplier credit (2012) ?
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

138 j

Inventory turnover (2012) ?
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

57 j

WCR in days of revenue (2012) ?
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

128 j

WCR and payment terms evolution
SCHWANDER ETS SA

Positioning of SCHWANDER ETS SA in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Based on 333 transactions of similar company sales (all years), the value of SCHWANDER ETS SA is estimated at 31 988 € (range 10 772€ - 123 121€). With an EBITDA of 36 485€, the sector multiple of 0.8x is applied. The price/revenue ratio is 0.15x (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 2012
333 transactions
10k€ 31k€ 123k€
31 988 € Range: 10 772€ - 123 121€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
36 485 € × 0.8x
Estimation 29 603 €
10 297€ - 105 915€
Revenue Multiple 30%
61 273 € × 0.15x
Estimation 8 922 €
4 449€ - 13 742€
Net Income Multiple 20%
32 877 € × 2.2x
Estimation 72 553 €
21 444€ - 330 205€
How is this estimate calculated?

This estimate is based on the analysis of 333 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 bois et de matériaux de construction )

Compare SCHWANDER ETS SA with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about SCHWANDER ETS SA

What is the revenue of SCHWANDER ETS SA ?

The revenue of SCHWANDER ETS SA in 2012 is 61 k€.

Is SCHWANDER ETS SA profitable?

Yes, SCHWANDER ETS SA generated a net profit of 33 k€ in 2012.

Where is the headquarters of SCHWANDER ETS SA ?

The headquarters of SCHWANDER ETS SA is located in LE CHAMBON-SUR-LIGNON (43400), in the department Haute-Loire.

Where to find the tax return of SCHWANDER ETS SA ?

The tax return of SCHWANDER ETS SA 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 SCHWANDER ETS SA operate?

SCHWANDER ETS SA operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.