SOCIETE D'ETUDES ET DE REALISATIONS D'AGENCEMENTS ET DE MENUISERIE : revenue, balance sheet and financial ratios

SOCIETE D'ETUDES ET DE REALISATIONS D'AGENCEMENTS ET DE MENUISERIE is a French company founded 31 years ago, specialized in the sector Agencement de lieux de vente. Based in PERRIERES (14170), this company of category PME shows in 2024 a revenue of 1.8 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 ET DE REALISATIONS D'AGENCEMENTS ET DE MENUISERIE (SIREN 400753117)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 1 848 773 € 1 685 713 € N/C N/C N/C N/C N/C N/C
Net income 61 436 € -7 876 € 130 762 € -154 708 € 107 819 € 16 645 € 93 874 € 134 252 €
EBITDA 78 568 € -21 610 € N/C N/C N/C N/C N/C N/C
Net margin 3.3% -0.5% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, SOCIETE D'ETUDES ET DE REALISATIONS D'AGENCEMENTS ET DE MENUISERIE achieves revenue of 1.8 M€. Over the period 2023-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.7%. Vs 2023: +10%. After deducting consumption (682 k€), gross margin stands at 1.2 M€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 79 k€, representing 4.2% of revenue. Positive scissor effect: EBITDA margin improves by +5.5 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 61 k€, i.e. 3.3% 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

1 848 773 €

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

1 166 742 €

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

78 568 €

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

66 272 €

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

61 436 €

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

4.2%

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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 22%. 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 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.9% 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

22.449%

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

28.469%

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

3.941%

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

0.667

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

7.6%

Solvency indicators evolution
SOCIETE D'ETUDES ET DE REALISATIONS D'AGENCEMENTS ET DE MENUISERIE

Sector positioning

Debt ratio
22.45 2024
2021
2023
2024
Q1: 2.25
Med: 21.46
Q3: 59.11
Average -14 pts over 3 years

In 2024, the debt ratio of SOCIETE D'ETUDES ET DE RE... (22.45) 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
28.47% 2024
2021
2023
2024
Q1: 16.37%
Med: 35.85%
Q3: 53.47%
Average -26 pts over 3 years

In 2024, the financial autonomy of SOCIETE D'ETUDES ET DE RE... (28.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.67 years 2024
2023
2024
Q1: 0.0 years
Med: 0.21 years
Q3: 1.49 years
Average -39 pts over 2 years

In 2024, the repayment capacity of SOCIETE D'ETUDES ET DE RE... (0.67) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 146.19. 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 4.4x. Financial charges are adequately covered by operations.

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

146.193

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

4.369

Liquidity indicators evolution
SOCIETE D'ETUDES ET DE REALISATIONS D'AGENCEMENTS ET DE MENUISERIE

Sector positioning

Liquidity ratio
146.19 2024
2021
2023
2024
Q1: 138.32
Med: 193.45
Q3: 288.62
Average -46 pts over 3 years

In 2024, the liquidity ratio of SOCIETE D'ETUDES ET DE RE... (146.19) 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
4.37x 2024
2023
2024
Q1: 0.0x
Med: 0.28x
Q3: 2.51x
Excellent +50 pts over 2 years

In 2024, the interest coverage of SOCIETE D'ETUDES ET DE RE... (4.4x) 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: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 89 days. Excellent situation: suppliers finance 41 days of the operating cycle (retail model). Inventory turnover is 45 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 72 days of revenue, i.e. 369 k€ to permanently finance.

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

369 477 €

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

48 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

45 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

72 j

WCR and payment terms evolution
SOCIETE D'ETUDES ET DE REALISATIONS D'AGENCEMENTS ET DE MENUISERIE

Positioning of SOCIETE D'ETUDES ET DE REALISATIONS D'AGENCEMENTS ET DE MENUISERIE in its sector

Comparison with sector Agencement de lieux de vente

Valuation estimate

Based on 51 transactions of similar company sales in 2024, the value of SOCIETE D'ETUDES ET DE REALISATIONS D'AGENCEMENTS ET DE MENUISERIE is estimated at 182 057 € (range 91 633€ - 270 905€). With an EBITDA of 78 568€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.14x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
51 tx
91k€ 182k€ 270k€
182 057 € Range: 91 633€ - 270 905€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
78 568 € × 1.6x
Estimation 121 876 €
67 419€ - 163 911€
Revenue Multiple 30%
1 848 773 € × 0.14x
Estimation 264 609 €
138 060€ - 312 614€
Net Income Multiple 20%
61 436 € × 3.4x
Estimation 208 682 €
82 532€ - 475 830€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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 (Agencement de lieux de vente)

Compare SOCIETE D'ETUDES ET DE REALISATIONS D'AGENCEMENTS ET DE MENUISERIE with other companies in the same sector:

Voir toutes les statistiques du secteur Agencement de lieux de vente

Frequently asked questions about SOCIETE D'ETUDES ET DE REALISATIONS D'AGENCEMENTS ET DE MENUISERIE

What is the revenue of SOCIETE D'ETUDES ET DE REALISATIONS D'AGENCEMENTS ET DE MENUISERIE ?

The revenue of SOCIETE D'ETUDES ET DE REALISATIONS D'AGENCEMENTS ET DE MENUISERIE in 2024 is 1.8 M€.

Is SOCIETE D'ETUDES ET DE REALISATIONS D'AGENCEMENTS ET DE MENUISERIE profitable?

Yes, SOCIETE D'ETUDES ET DE REALISATIONS D'AGENCEMENTS ET DE MENUISERIE generated a net profit of 61 k€ in 2024.

Where is the headquarters of SOCIETE D'ETUDES ET DE REALISATIONS D'AGENCEMENTS ET DE MENUISERIE ?

The headquarters of SOCIETE D'ETUDES ET DE REALISATIONS D'AGENCEMENTS ET DE MENUISERIE is located in PERRIERES (14170), in the department Calvados.

Where to find the tax return of SOCIETE D'ETUDES ET DE REALISATIONS D'AGENCEMENTS ET DE MENUISERIE ?

The tax return of SOCIETE D'ETUDES ET DE REALISATIONS D'AGENCEMENTS ET DE MENUISERIE 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 ET DE REALISATIONS D'AGENCEMENTS ET DE MENUISERIE operate?

SOCIETE D'ETUDES ET DE REALISATIONS D'AGENCEMENTS ET DE MENUISERIE operates in the sector Agencement de lieux de vente (NAF code 43.32C). See the 'Sector positioning' section above to compare the company with its competitors.