SIREN : 453155921
EVOLUTIVE is a French company founded 22 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in MONTAUBAN (82000), this company of category PME shows in 2020 a revenue of 374 k€. 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
| Kennzahl | 2020 | 2019 | 2017 |
|---|---|---|---|
| Umsatz | 373 569 € | 493 288 € | 492 945 € |
| Nettoergebnis | 8 479 € | 30 921 € | 39 165 € |
| EBITDA | 11 820 € | 39 131 € | 48 292 € |
| Nettomarge | 2.3% | 6.3% | 7.9% |
In 2020, EVOLUTIVE achieves revenue of 374 k€. Revenue is declining over the period 2017-2020 (CAGR: -8.8%). Significant drop of -24% vs 2019. After deducting consumption (236 k€), gross margin stands at 138 k€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 3.2% of revenue. Warning negative scissor effect: despite revenue change (-24%), EBITDA varies by -70%, reducing margin by 4.8 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 8 k€, i.e. 2.3% of revenue. This profit can be retained or distributed to shareholders.
373 569 €
137 868 €
11 820 €
8 075 €
8 479 €
3.0%
The debt ratio (= Financial debt / Equity x 100) stands at 10%. 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 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
10.319%
6.133%
3.495%
0.258
7.7%
In 2020, the debt ratio of EVOLUTIVE (10.32) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2020, the financial autonomy of EVOLUTIVE (6.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2020, the repayment capacity of EVOLUTIVE (0.26) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 246.49. 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 4.6x. Financial charges are adequately covered by operations.
246.492
4.569
In 2020, the liquidity ratio of EVOLUTIVE (246.49) 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.
In 2020, the interest coverage of EVOLUTIVE (4.6x) 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.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 57 days (= Average inventory / Cost of goods x 360). WCR is negative (-11 days): operations structurally generate cash. Notable WCR improvement over the period (-115%), freeing up cash.
-11 838 €
14 j
41 j
57 j
-11 j
Based on 96 transactions of similar company sales
in 2020,
the value of EVOLUTIVE is estimated at
42 807 €
(range 18 910€ - 95 493€).
With an EBITDA of 11 820€, the sector multiple of 3.0x is applied.
The price/revenue ratio is 0.20x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 96 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare EVOLUTIVE with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé
The revenue of EVOLUTIVE in 2020 is 374 k€.
Yes, EVOLUTIVE generated a net profit of 8 k€ in 2020.
The headquarters of EVOLUTIVE is located in MONTAUBAN (82000), in the department Tarn-et-Garonne.
The tax return of EVOLUTIVE 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).
EVOLUTIVE operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.