SOCIETE D'ETUDES D'EQUIPEMENTS DE CONSTRUCTIONS ET DE DIFFUSION INDUSTRIELS : revenue, balance sheet and financial ratios

SOCIETE D'ETUDES D'EQUIPEMENTS DE CONSTRUCTIONS ET DE DIFFUSION INDUSTRIELS is a French company founded 48 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in NANTES (44100), this company of category ETI shows in 2024 a revenue of 31.3 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 - SOCIETE D'ETUDES D'EQUIPEMENTS DE CONSTRUCTIONS ET DE DIFFUSION INDUSTRIELS (SIREN 314451915)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016
Revenue 31 287 125 € 39 370 715 € 34 950 034 € 25 301 910 € 31 620 882 € 28 790 082 € 26 683 658 € 24 061 716 €
Net income -1 272 651 € 787 713 € 306 629 € -154 616 € 567 309 € 400 661 € 2 316 378 € 758 032 €
EBITDA 44 240 € 610 425 € 594 844 € -466 668 € 403 274 € 276 026 € 736 633 € 184 433 €
Net margin -4.1% 2.0% 0.9% -0.6% 1.8% 1.4% 8.7% 3.2%

Revenue and income statement

In 2024, SOCIETE D'ETUDES D'EQUIPEMENTS DE CONSTRUCTIONS ET DE DIFFUSION INDUSTRIELS achieves revenue of 31.3 M€. Revenue is growing positively over 8 years (CAGR: +3.3%). Significant drop of -21% vs 2023. After deducting consumption (19.1 M€), gross margin stands at 12.2 M€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 44 k€, representing 0.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -1.3 M€ (-4.1% of revenue), which will impact equity.

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

31 287 125 €

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

12 165 063 €

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

44 240 €

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

-208 230 €

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

-1 272 651 €

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

0.1%

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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 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 49%. 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 6.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.7% 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

32.321%

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

49.229%

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

1.733%

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

6.624

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

21.3%

Solvency indicators evolution
SOCIETE D'ETUDES D'EQUIPEMENTS DE CONSTRUCTIONS ET DE DIFFUSION INDUSTRIELS

Sector positioning

Debt ratio
32.32 2024
2022
2023
2024
Q1: 0.04
Med: 9.13
Q3: 39.41
Average +13 pts over 3 years

In 2024, the debt ratio of SOCIETE D'ETUDES D'EQUIPE... (32.32) 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
49.23% 2024
2022
2023
2024
Q1: 27.43%
Med: 48.79%
Q3: 66.47%
Good -10 pts over 3 years

In 2024, the financial autonomy of SOCIETE D'ETUDES D'EQUIPE... (49.2%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
6.62 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.32 years
Watch

In 2024, the repayment capacity of SOCIETE D'ETUDES D'EQUIPE... (6.62) 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 232.44. 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 4257.0x. Operating income very largely covers interest expenses: high safety margin.

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

232.443

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

4257.048

Liquidity indicators evolution
SOCIETE D'ETUDES D'EQUIPEMENTS DE CONSTRUCTIONS ET DE DIFFUSION INDUSTRIELS

Sector positioning

Liquidity ratio
232.44 2024
2022
2023
2024
Q1: 169.25
Med: 248.65
Q3: 383.9
Average -8 pts over 3 years

In 2024, the liquidity ratio of SOCIETE D'ETUDES D'EQUIPE... (232.44) 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
4257.05x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.63x
Q3: 5.9x
Excellent

In 2024, the interest coverage of SOCIETE D'ETUDES D'EQUIPE... (4257.1x) 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: 92 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 89 days. The company must finance 3 days of gap between collections and payments. Inventory turnover is 96 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 200 days of revenue, i.e. 17.4 M€ to permanently finance. Over 2016-2024, WCR increased by +63%, 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

17 400 647 €

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

92 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

89 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

96 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

200 j

WCR and payment terms evolution
SOCIETE D'ETUDES D'EQUIPEMENTS DE CONSTRUCTIONS ET DE DIFFUSION INDUSTRIELS

Positioning of SOCIETE D'ETUDES D'EQUIPEMENTS DE CONSTRUCTIONS ET DE DIFFUSION INDUSTRIELS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 1 599 572€ to 3 326 849€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1599k€ 2683k€ 3326k€
2 683 068 € Range: 1 599 572€ - 3 326 849€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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 fournitures et équipements industriels divers)

Compare SOCIETE D'ETUDES D'EQUIPEMENTS DE CONSTRUCTIONS ET DE DIFFUSION INDUSTRIELS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about SOCIETE D'ETUDES D'EQUIPEMENTS DE CONSTRUCTIONS ET DE DIFFUSION INDUSTRIELS

What is the revenue of SOCIETE D'ETUDES D'EQUIPEMENTS DE CONSTRUCTIONS ET DE DIFFUSION INDUSTRIELS ?

The revenue of SOCIETE D'ETUDES D'EQUIPEMENTS DE CONSTRUCTIONS ET DE DIFFUSION INDUSTRIELS in 2024 is 31.3 M€.

Is SOCIETE D'ETUDES D'EQUIPEMENTS DE CONSTRUCTIONS ET DE DIFFUSION INDUSTRIELS profitable?

SOCIETE D'ETUDES D'EQUIPEMENTS DE CONSTRUCTIONS ET DE DIFFUSION INDUSTRIELS recorded a net loss in 2024.

Where is the headquarters of SOCIETE D'ETUDES D'EQUIPEMENTS DE CONSTRUCTIONS ET DE DIFFUSION INDUSTRIELS ?

The headquarters of SOCIETE D'ETUDES D'EQUIPEMENTS DE CONSTRUCTIONS ET DE DIFFUSION INDUSTRIELS is located in NANTES (44100), in the department Loire-Atlantique.

Where to find the tax return of SOCIETE D'ETUDES D'EQUIPEMENTS DE CONSTRUCTIONS ET DE DIFFUSION INDUSTRIELS ?

The tax return of SOCIETE D'ETUDES D'EQUIPEMENTS DE CONSTRUCTIONS ET DE DIFFUSION INDUSTRIELS 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 SOCIETE D'ETUDES D'EQUIPEMENTS DE CONSTRUCTIONS ET DE DIFFUSION INDUSTRIELS operate?

SOCIETE D'ETUDES D'EQUIPEMENTS DE CONSTRUCTIONS ET DE DIFFUSION INDUSTRIELS operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.