S.E.R.T.I.SOCIETE ETUDE REALISATION TECHNIQUE INDUSTRIELLE : revenue, balance sheet and financial ratios

S.E.R.T.I.SOCIETE ETUDE REALISATION TECHNIQUE INDUSTRIELLE is a French company founded 36 years ago, specialized in the sector Ingénierie, études techniques. Based in MAYENNE (53100), this company of category ETI shows in 2024 a revenue of 495 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - S.E.R.T.I.SOCIETE ETUDE REALISATION TECHNIQUE INDUSTRIELLE (SIREN 351130489)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 495 117 € 489 187 € 472 385 € 527 944 € 852 640 € 1 102 092 € 772 793 € 938 618 € 831 713 €
Net income 72 719 € 90 848 € 75 602 € 99 435 € 239 142 € 193 456 € 120 431 € 191 513 € 157 182 €
EBITDA 102 815 € 128 558 € 109 480 € 145 426 € 325 379 € 259 942 € 171 051 € 281 354 € 229 217 €
Net margin 14.7% 18.6% 16.0% 18.8% 28.0% 17.6% 15.6% 20.4% 18.9%

Revenue and income statement

In 2024, S.E.R.T.I.SOCIETE ETUDE REALISATION TECHNIQUE INDUSTRIELLE achieves revenue of 495 k€. Revenue is declining over the period 2016-2024 (CAGR: -6.3%). Vs 2023: +1%. After deducting consumption (87 k€), gross margin stands at 408 k€, i.e. a rate of 82%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 103 k€, representing 20.8% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -20%, reducing margin by 5.5 pts. This reflects costs rising faster than 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 73 k€, i.e. 14.7% 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

495 117 €

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

407 917 €

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

102 815 €

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

96 457 €

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

72 719 €

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

20.8%

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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 0%. 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 74%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 16.0% 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 (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

0.0%

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

73.651%

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

15.971%

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

0.0

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

8.1%

Solvency indicators evolution
S.E.R.T.I.SOCIETE ETUDE REALISATION TECHNIQUE INDUSTRIELLE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 8.24
Q3: 42.82
Excellent

In 2024, the debt ratio of S.E.R.T.I.SOCIETE ETUDE R... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
73.65% 2024
2022
2023
2024
Q1: 11.26%
Med: 37.88%
Q3: 61.35%
Excellent

In 2024, the financial autonomy of S.E.R.T.I.SOCIETE ETUDE R... (73.7%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.9 years
Excellent

In 2024, the repayment capacity of S.E.R.T.I.SOCIETE ETUDE R... (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 300.80. 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

300.799

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

0.0

Liquidity indicators evolution
S.E.R.T.I.SOCIETE ETUDE REALISATION TECHNIQUE INDUSTRIELLE

Sector positioning

Liquidity ratio
300.8 2024
2022
2023
2024
Q1: 148.99
Med: 229.96
Q3: 405.09
Good -9 pts over 3 years

In 2024, the liquidity ratio of S.E.R.T.I.SOCIETE ETUDE R... (300.80) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.04x
Average

In 2024, the interest coverage of S.E.R.T.I.SOCIETE ETUDE R... (0.0x) 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: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 110 days. Excellent situation: suppliers finance 90 days of the operating cycle (retail model). Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 92 days of revenue, i.e. 126 k€ to permanently finance. Over 2016-2024, WCR increased by +53%, 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

126 151 €

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

20 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

110 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

9 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

92 j

WCR and payment terms evolution
S.E.R.T.I.SOCIETE ETUDE REALISATION TECHNIQUE INDUSTRIELLE

Positioning of S.E.R.T.I.SOCIETE ETUDE REALISATION TECHNIQUE INDUSTRIELLE in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 38 654€ to 287 323€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
38k€ 97k€ 287k€
97 634 € Range: 38 654€ - 287 323€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 40 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 (Ingénierie, études techniques)

Compare S.E.R.T.I.SOCIETE ETUDE REALISATION TECHNIQUE INDUSTRIELLE with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about S.E.R.T.I.SOCIETE ETUDE REALISATION TECHNIQUE INDUSTRIELLE

What is the revenue of S.E.R.T.I.SOCIETE ETUDE REALISATION TECHNIQUE INDUSTRIELLE ?

The revenue of S.E.R.T.I.SOCIETE ETUDE REALISATION TECHNIQUE INDUSTRIELLE in 2024 is 495 k€.

Is S.E.R.T.I.SOCIETE ETUDE REALISATION TECHNIQUE INDUSTRIELLE profitable?

Yes, S.E.R.T.I.SOCIETE ETUDE REALISATION TECHNIQUE INDUSTRIELLE generated a net profit of 73 k€ in 2024.

Where is the headquarters of S.E.R.T.I.SOCIETE ETUDE REALISATION TECHNIQUE INDUSTRIELLE ?

The headquarters of S.E.R.T.I.SOCIETE ETUDE REALISATION TECHNIQUE INDUSTRIELLE is located in MAYENNE (53100), in the department Mayenne.

Where to find the tax return of S.E.R.T.I.SOCIETE ETUDE REALISATION TECHNIQUE INDUSTRIELLE ?

The tax return of S.E.R.T.I.SOCIETE ETUDE REALISATION TECHNIQUE INDUSTRIELLE 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 S.E.R.T.I.SOCIETE ETUDE REALISATION TECHNIQUE INDUSTRIELLE operate?

S.E.R.T.I.SOCIETE ETUDE REALISATION TECHNIQUE INDUSTRIELLE operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.