SERRURERIE DE L ETANG : revenue, balance sheet and financial ratios

SERRURERIE DE L ETANG is a French company founded 12 years ago, specialized in the sector Travaux de menuiserie métallique et serrurerie. Based in PORT-DE-BOUC (13110), this company of category PME shows in 2025 a revenue of 78 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 - SERRURERIE DE L ETANG (SIREN 804346005)
Indicator 2025 2024 2023 2022 2021 2020 2019
Revenue 78 409 € 79 321 € 83 056 € 78 740 € 75 553 € 71 608 € 84 221 €
Net income 2 421 € -1 395 € 8 274 € 2 285 € 6 354 € -19 € 10 847 €
EBITDA 2 727 € -1 044 € 7 765 € 3 922 € 6 454 € -274 € 13 089 €
Net margin 3.1% -1.8% 10.0% 2.9% 8.4% -0.0% 12.9%

Revenue and income statement

In 2025, SERRURERIE DE L ETANG achieves revenue of 78 k€. Activity remains stable over the period (CAGR: -1.2%). Slight decline of -1% vs 2024. After deducting consumption (17 k€), gross margin stands at 61 k€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3 k€, representing 3.5% of revenue. Positive scissor effect: EBITDA margin improves by +4.8 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 3.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

78 409 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

61 067 €

EBITDA (2025) ?
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

2 727 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 728 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 421 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.5%

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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 27%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 3.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

27.307%

Financial autonomy (2025) ?
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

14.372%

Cash flow / Revenue (2025) ?
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

3.088%

Repayment capacity (2025) ?
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

0.0

Solvency indicators evolution
SERRURERIE DE L ETANG

Sector positioning

Debt ratio
27.31 2025
2023
2024
2025
Q1: 4.19
Med: 16.06
Q3: 36.01
Average +22 pts over 3 years

In 2025, the debt ratio of SERRURERIE DE L ETANG (27.31) 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
14.37% 2025
2023
2024
2025
Q1: 31.82%
Med: 48.6%
Q3: 62.94%
Watch

In 2025, the financial autonomy of SERRURERIE DE L ETANG (14.4%) 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
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.46 years
Q3: 1.44 years
Excellent

In 2025, the repayment capacity of SERRURERIE DE L ETANG (0.00) 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 211.11. 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 1.5x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2025) ?
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

211.113

Interest coverage (2025) ?
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

1.503

Liquidity indicators evolution
SERRURERIE DE L ETANG

Sector positioning

Liquidity ratio
211.11 2025
2023
2024
2025
Q1: 169.06
Med: 226.21
Q3: 323.06
Average -5 pts over 3 years

In 2025, the liquidity ratio of SERRURERIE DE L ETANG (211.11) 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
1.5x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.15x
Q3: 4.05x
Good +28 pts over 3 years

In 2025, the interest coverage of SERRURERIE DE L ETANG (1.5x) 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: 68 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. The gap of 44 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 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 60 days of revenue, i.e. 13 k€ to permanently finance. Over 2019-2025, WCR increased by +218%, requiring additional financing.

Operating WCR (2025) ?
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

12 973 €

Customer credit (2025) ?
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

68 j

Supplier credit (2025) ?
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

24 j

Inventory turnover (2025) ?
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

8 j

WCR in days of revenue (2025) ?
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

60 j

WCR and payment terms evolution
SERRURERIE DE L ETANG

Positioning of SERRURERIE DE L ETANG in its sector

Comparison with sector Travaux de menuiserie métallique et serrurerie

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (21 transactions). This range of 4 588€ to 15 871€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
4k€ 10k€ 15k€
10 087 € Range: 4 588€ - 15 871€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 21 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 (Travaux de menuiserie métallique et serrurerie)

Compare SERRURERIE DE L ETANG with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie métallique et serrurerie

Frequently asked questions about SERRURERIE DE L ETANG

What is the revenue of SERRURERIE DE L ETANG ?

The revenue of SERRURERIE DE L ETANG in 2025 is 78 k€.

Is SERRURERIE DE L ETANG profitable?

Yes, SERRURERIE DE L ETANG generated a net profit of 2 k€ in 2025.

Where is the headquarters of SERRURERIE DE L ETANG ?

The headquarters of SERRURERIE DE L ETANG is located in PORT-DE-BOUC (13110), in the department Bouches-du-Rhone.

Where to find the tax return of SERRURERIE DE L ETANG ?

The tax return of SERRURERIE DE L ETANG 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 SERRURERIE DE L ETANG operate?

SERRURERIE DE L ETANG operates in the sector Travaux de menuiserie métallique et serrurerie (NAF code 43.32B). See the 'Sector positioning' section above to compare the company with its competitors.