STE EPANNAISE DE TRAVAUX PUBLICS AGRICOLES : revenue, balance sheet and financial ratios

STE EPANNAISE DE TRAVAUX PUBLICS AGRICOLES is a French company founded 31 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in EPANNES (79270), this company of category PME shows in 2024 a revenue of 1.2 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 - STE EPANNAISE DE TRAVAUX PUBLICS AGRICOLES (SIREN 398616250)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 185 243 € 1 111 594 € 1 054 235 € 1 315 677 € 1 445 022 € 1 575 388 € 1 426 718 € 1 340 909 € 1 150 132 €
Net income -12 790 € 65 849 € -144 830 € -55 037 € -19 119 € -37 622 € -128 392 € 75 135 € 52 849 €
EBITDA 2 881 € 102 118 € -97 462 € 29 122 € 97 880 € 91 748 € -52 085 € 95 361 € 52 408 €
Net margin -1.1% 5.9% -13.7% -4.2% -1.3% -2.4% -9.0% 5.6% 4.6%

Revenue and income statement

In 2024, STE EPANNAISE DE TRAVAUX PUBLICS AGRICOLES achieves revenue of 1.2 M€. Revenue is growing positively over 9 years (CAGR: +0.4%). Vs 2023: +7%. After deducting consumption (309 k€), gross margin stands at 876 k€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3 k€, representing 0.2% of revenue. Warning negative scissor effect: despite revenue change (+7%), EBITDA varies by -97%, reducing margin by 8.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -13 k€ (-1.1% 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

1 185 243 €

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

876 139 €

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

2 881 €

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

-16 637 €

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

-12 790 €

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

0.2%

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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 126%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 135.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.1% 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

126.329%

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

22.832%

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

0.073%

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

135.337

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

7.5%

Solvency indicators evolution
STE EPANNAISE DE TRAVAUX PUBLICS AGRICOLES

Sector positioning

Debt ratio
126.33 2024
2022
2023
2024
Q1: 7.62
Med: 32.33
Q3: 83.27
Average

In 2024, the debt ratio of STE EPANNAISE DE TRAVAUX ... (126.33) 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
22.83% 2024
2022
2023
2024
Q1: 20.8%
Med: 39.12%
Q3: 56.1%
Average

In 2024, the financial autonomy of STE EPANNAISE DE TRAVAUX ... (22.8%) 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
135.34 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.6 years
Q3: 2.11 years
Average +50 pts over 3 years

In 2024, the repayment capacity of STE EPANNAISE DE TRAVAUX ... (135.34) 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 153.92. 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 72.6x. 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

153.923

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

72.648

Liquidity indicators evolution
STE EPANNAISE DE TRAVAUX PUBLICS AGRICOLES

Sector positioning

Liquidity ratio
153.92 2024
2022
2023
2024
Q1: 142.05
Med: 199.71
Q3: 301.05
Average -21 pts over 3 years

In 2024, the liquidity ratio of STE EPANNAISE DE TRAVAUX ... (153.92) 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
72.65x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.89x
Q3: 4.74x
Excellent +51 pts over 3 years

In 2024, the interest coverage of STE EPANNAISE DE TRAVAUX ... (72.7x) 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: 19 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 4 days of revenue, i.e. 12 k€ to permanently finance. Notable WCR improvement over the period (-90%), freeing up cash.

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

11 686 €

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

19 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

49 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

7 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

4 j

WCR and payment terms evolution
STE EPANNAISE DE TRAVAUX PUBLICS AGRICOLES

Positioning of STE EPANNAISE DE TRAVAUX PUBLICS AGRICOLES in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Similar companies (Travaux de terrassement courants et travaux préparatoires)

Compare STE EPANNAISE DE TRAVAUX PUBLICS AGRICOLES with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about STE EPANNAISE DE TRAVAUX PUBLICS AGRICOLES

What is the revenue of STE EPANNAISE DE TRAVAUX PUBLICS AGRICOLES ?

The revenue of STE EPANNAISE DE TRAVAUX PUBLICS AGRICOLES in 2024 is 1.2 M€.

Is STE EPANNAISE DE TRAVAUX PUBLICS AGRICOLES profitable?

STE EPANNAISE DE TRAVAUX PUBLICS AGRICOLES recorded a net loss in 2024.

Where is the headquarters of STE EPANNAISE DE TRAVAUX PUBLICS AGRICOLES ?

The headquarters of STE EPANNAISE DE TRAVAUX PUBLICS AGRICOLES is located in EPANNES (79270), in the department Deux-Sevres.

Where to find the tax return of STE EPANNAISE DE TRAVAUX PUBLICS AGRICOLES ?

The tax return of STE EPANNAISE DE TRAVAUX PUBLICS AGRICOLES 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 STE EPANNAISE DE TRAVAUX PUBLICS AGRICOLES operate?

STE EPANNAISE DE TRAVAUX PUBLICS AGRICOLES operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.