ETMANAGEMENT : revenue, balance sheet and financial ratios

ETMANAGEMENT is a French company founded 14 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in VILLERS-BRETONNEUX (80800), this company of category ETI shows in 2022 a revenue of 333 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Historique financier - ETMANAGEMENT (SIREN 749965232)
Indicador 2022 2021 2019 2018 2017 2016
Ingresos 333 377 € 310 463 € 805 758 € 2 031 090 € 1 752 725 € 1 397 628 €
Resultado neto 54 421 € 19 364 € 76 383 € 241 394 € 420 909 € 135 404 €
EBITDA 13 084 € 25 216 € 111 538 € 187 189 € 412 829 € 74 639 €
Margen neto 16.3% 6.2% 9.5% 11.9% 24.0% 9.7%

Ingresos y cuenta de resultados

In 2022, ETMANAGEMENT achieves revenue of 333 k€. Revenue is declining over the period 2016-2022 (CAGR: -21.2%). Vs 2021: +7%. After deducting consumption (0 €), gross margin stands at 333 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 3.9% of revenue. Warning negative scissor effect: despite revenue change (+7%), EBITDA varies by -48%, reducing margin by 4.2 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 54 k€, i.e. 16.3% of revenue. This profit can be retained or distributed to shareholders.

Ingresos (2022) ?
Ingresos
Definición
Importe total de las ventas de bienes y servicios realizadas por la empresa.
Fórmula
Ventas de mercancías + Producción vendida

333 377 €

Margen bruto (2022) ?
Margen bruto
Definición
Diferencia entre los ingresos y el coste de las mercancías vendidas.
Fórmula
Ingresos - Compras consumidas

333 377 €

EBITDA (2022) ?
EBITDA (Excedente bruto de explotación)
Definición
Ressource générée par l'activité courante, avant amortissements et charges financières.
Fórmula
Valor añadido - Gastos de personal - Impuestos
Interpretación
Positivo = actividad rentable

13 084 €

EBIT (2022) ?
EBIT (Resultado de explotación)
Definición
Resultado operativo, incluyendo amortizaciones y provisiones.
Fórmula
EBITDA - Amortizaciones y provisiones + Reversiones

-5 555 €

Resultado neto (2022) ?
Resultado neto
Definición
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Fórmula
Resultado corriente + Resultado excepcional - Impuesto sobre beneficios

54 421 €

Margen EBITDA (2022) ?
Margen EBITDA
Definición
Mide la rentabilidad operativa de la empresa.
Fórmula
(EBE / CA) x 100
Interpretación
> 10% : Buena rentabilidad
5-10% : Media
< 5% : Faible

3.9%

Chargement du compte de résultat...

Évolution graphique

Mostrar :

Activo

Chargement des données...

Pasivo

Chargement des données...

Ratios de solvencia y endeudamiento

The debt ratio (= Financial debt / Equity x 100) stands at 189%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 21.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Ratio de endeudamiento (2022) ?
Ratio de endeudamiento
Definición
Mide la proporción de deuda respecto a los fondos propios.
Fórmula
(Deuda financiera / Fondos propios) x 100
Interpretación
< 50% : Faible
50-100% : Moderado
> 100% : Alto

189.204%

Autonomía financiera (2022) ?
Autonomía financiera
Definición
Porcentaje de fondos propios en la financiación total.
Fórmula
(Fondos propios / Total balance) x 100
Interpretación
> 30% : Buena autonomía
20-30% : Media
< 20% : Faible

32.105%

Flujo de caja / Ingresos (2022) ?
Flujo de caja / Ingresos
Definición
Capacité d'autofinancement rapportée au chiffre d'affaires.
Fórmula
(CAF / CA) x 100
Interpretación
Cuanto mayor sea el ratio, más liquidez genera la empresa

21.519%

Capacidad de reembolso (2022) ?
Capacidad de reembolso
Definición
Número de años necesarios para reembolsar las deudas con el flujo de caja.
Fórmula
Dettes financières / CAF
Interpretación
< 3 años : Excelente
3-5 años : Correcto
> 5 años : Attention

8.362

Ratio de obsolescencia (2022) ?
Ratio de obsolescencia
Definición
Mide el grado de desgaste del inmovilizado material.
Fórmula
Amortización acumulada / Inmovilizado bruto x 100
Interpretación
< 50% : Activos recientes
50-70% : Desgaste normal
> 70% : Activos envejecidos

1.1%

Evolución de indicadores de solvencia
ETMANAGEMENT

Positionnement sectoriel

Debt ratio
189.2 2022
2019
2021
2022
Q1: 0.0
Méd: 5.46
Q3: 55.74
Average

In 2022, the debt ratio of ETMANAGEMENT (189.20) 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
32.1% 2022
2019
2021
2022
Q1: 6.67%
Méd: 40.69%
Q3: 75.56%
Average +14 pts durante 3 años

In 2022, the financial autonomy of ETMANAGEMENT (32.1%) 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
8.36 years 2022
2019
2021
2022
Q1: 0.0 years
Méd: 0.0 years
Q3: 1.02 years
Average

In 2022, the repayment capacity of ETMANAGEMENT (8.36) 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.

Ratios de liquidez

The liquidity ratio (= Current assets / Current liabilities) stands at 1206.53. 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 70.6x. Operating income very largely covers interest expenses: high safety margin.

Ratio de liquidez (2022) ?
Ratio de liquidez
Definición
Capacidad para pagar las deudas a corto plazo con el activo circulante.
Fórmula
Activo circulante / Pasivo circulante
Interpretación
> 1.5 : Muy bueno
1-1.5 : Correcto
< 1 : Risque de liquidité

1206.533

Cobertura de intereses (2022) ?
Cobertura de intereses
Definición
Capacidad para cubrir los gastos financieros con el resultado de explotación.
Fórmula
EBIT / Gastos financieros
Interpretación
> 3 : Confortable
1.5-3 : Acceptable
< 1.5 : Riesgo

70.582

Evolución de indicadores de liquidez
ETMANAGEMENT

Positionnement sectoriel

Liquidity ratio
1206.53 2022
2019
2021
2022
Q1: 135.79
Méd: 283.99
Q3: 749.58
Excellent

In 2022, the liquidity ratio of ETMANAGEMENT (1206.53) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
70.58x 2022
2019
2021
2022
Q1: 0.0x
Méd: 0.0x
Q3: 0.31x
Excellent

In 2022, the interest coverage of ETMANAGEMENT (70.6x) 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.

Necesidad de fondo de rotación (NFR) y plazos de pago

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 360 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. The gap of 317 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 806 days of revenue, i.e. 746 k€ to permanently finance. Over 2016-2022, WCR increased by +124%, requiring additional financing.

NFR de explotación (2022) ?
NFR de explotación
Definición
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Fórmula
Stocks + Créances clients - Dettes fournisseurs
Interpretación
Negativo = tesorería liberada
Positivo = necesidad de financiación

746 121 €

Crédito clientes (2022) ?
Crédito clientes (días)
Definición
Plazo medio de cobro a clientes.
Fórmula
(Cuentas por cobrar / Ingresos con IVA) x 360
Interpretación
< 45j : Bueno
45-60j : Medio
> 60j : Largo

360 j

Crédito proveedores (2022) ?
Crédito proveedores (días)
Definición
Plazo medio de pago a proveedores.
Fórmula
(Cuentas por pagar / Compras con IVA) x 360
Interpretación
Cuanto más largo sea el plazo, mejor para la tesorería

43 j

Rotación de inventario (2022) ?
Rotación de inventario (días)
Definición
Duración media de almacenamiento de mercancías o materiales.
Fórmula
(Existencias / Coste de compra) x 360
Interpretación
Cuanto menor sea el ratio, más rápida es la rotación

0 j

NFR en días de ingresos (2022) ?
NFR en días de ingresos
Definición
Expresa el fondo de maniobra operativo en días de facturación.
Fórmula
(BFR exploitation / CA) x 360
Interpretación
Cuantos menos días, mejor gestión del capital circulante

806 j

Evolución del NFR y plazos
ETMANAGEMENT

Positionnement de ETMANAGEMENT dans son secteur

Comparación con el sector Conseil pour les affaires et autres conseils de gestion

Estimación de valoración

Based on 88 transactions of similar company sales in 2022, the value of ETMANAGEMENT is estimated at 164 165 € (range 71 537€ - 343 204€). With an EBITDA of 13 084€, the sector multiple of 6.8x is applied. The price/revenue ratio is 0.33x (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 2022
88 tx
71k€ 164k€ 343k€
164 165 € Range: 71 537€ - 343 204€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
13 084 € × 6.8x
Estimation 89 579 €
48 868€ - 177 893€
Revenue Multiple 30%
333 377 € × 0.33x
Estimation 109 473 €
62 467€ - 244 916€
Net Income Multiple 20%
54 421 € × 8.0x
Estimation 432 668 €
141 817€ - 903 916€

Evolución de la valoración

How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Conseil pour les affaires et autres conseils de gestion)

Compare ETMANAGEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about ETMANAGEMENT

What is the revenue of ETMANAGEMENT ?

The revenue of ETMANAGEMENT in 2022 is 333 k€.

Is ETMANAGEMENT profitable?

Yes, ETMANAGEMENT generated a net profit of 54 k€ in 2022.

Where is the headquarters of ETMANAGEMENT ?

The headquarters of ETMANAGEMENT is located in VILLERS-BRETONNEUX (80800), in the department Somme.

Where to find the tax return of ETMANAGEMENT ?

The tax return of ETMANAGEMENT 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 ETMANAGEMENT operate?

ETMANAGEMENT operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.