5 EPIS D'OR : revenue, balance sheet and financial ratios

Revenue 2020 290 k€
EBITDA 2020 19 k€
Net income 2020 7 k€

5 EPIS D'OR is a French company founded 9 years ago, specialized in the sector Boulangerie et boulangerie-pâtisserie. Based in BOBIGNY (93000), this company of category PME shows in 2020 a revenue of 290 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

At a glance (2020) : revenue 290 k€, EBITDA 19 k€ (6.4 % of revenue), net income 7 k€.

Data updated on 2026-09-19

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

About this data : partial data · outdated accounts

Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

Le dernier exercice comptable publié pour cette entreprise remonte à 2020. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

Synthèse

Santé financière : Sous tension

Point(s) de vigilance : liquidité à court terme tendue.

In summary, 5 EPIS D'OR posts positive profitability over the latest financial year. Its financial structure is fragile, with debt above sector norms — a point to monitor. Point of attention: short-term liquidity is tight.

Financial history - 5 EPIS D'OR (SIREN 829264027) · amounts in thousands of euros (€k)
Indicator 2020
Revenue 290
Net income 7
EBITDA 19
Gross margin 200
Operating income 8
Net margin 2,3 %
Tax returns Download accounts (CSV / Excel)

Revenue and income statement

In 2020, 5 EPIS D'OR achieves revenue of 290 k€. After deducting consumption (90 k€), gross margin stands at 200 k€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 19 k€, representing 6.4% of revenue. This ratio is slightly less favorable than the sector median (6.5%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 2.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

289 678 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

199 605 €

EBITDA (2020) ?
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

18 531 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

7 766 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

6 601 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6,4 %

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 568%. This ratio is less favorable than the sector median (70.7%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 68%. Compared with its sector, this ratio places the company among the best positioned (sector median: 34.3%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.9 years of cash flow to repay all financial debt. This ratio is more favorable than the sector median (1.5 years). Cash flow represents 6.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (6.1%).

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

568,2 %

Financial autonomy (2020) ?
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

68,1 %

Cash flow / Revenue (2020) ?
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

6,0 %

Repayment capacity (2020) ?
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

0,9 ans

Asset age ratio (2020) ?
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

41,5 %

Solvency indicators evolution
5 EPIS D'OR

Sector positioning

Debt ratio
568,2% 2020
Q1: 19,4%
Med: 70,7%
Q3: 256,6%
Watch

In 2020, the debt ratio of 5 EPIS D'OR (568,2%) fait partie des 25 % les plus élevés du secteur. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
68,1% 2020
Q1: 15,2%
Med: 34,3%
Q3: 57,2%
Excellent

In 2020, the financial autonomy of 5 EPIS D'OR (68,1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0,9 years 2020
Q1: 0,0 years
Med: 1,5 years
Q3: 4,5 years
Good

In 2020, the repayment capacity of 5 EPIS D'OR (0,92) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.15. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

Liquidity ratio (2020) ?
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

0,15

Liquidity indicators evolution
5 EPIS D'OR

Sector positioning

Liquidity ratio
0,15 2020
Q1: 0,54
Med: 1,09
Q3: 1,85
Watch

In 2020, the liquidity ratio of 5 EPIS D'OR (0,15) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. Excellent situation: suppliers finance 64 days of the operating cycle (retail model). WCR is negative (-250 days): operations structurally generate cash.

Operating WCR (2020) ?
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

-201 413 €

Customer credit (2020) ?
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

0 j

Supplier credit (2020) ?
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

64 j

Inventory turnover (2020) ?
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

0 j

WCR in days of revenue (2020) ?
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

-250 j

WCR and payment terms evolution
5 EPIS D'OR

Positioning of 5 EPIS D'OR in its sector

Comparison with sector Boulangerie et boulangerie-pâtisserie

Valuation estimate

Based on 164 transactions of similar company sales in 2020, the value of 5 EPIS D'OR is estimated at 127 603 € (range 77 300€ - 184 781€). With an EBITDA of 18 531€, the sector multiple of 6.1x is applied. The price/revenue ratio is 0.69x (in line with sector norms). 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.

Estimated enterprise value 2020
164 transactions
77k€ 127k€ 184k€
127 603 € Range: 77 300€ - 184 781€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
18 531 € × 6.1x
Estimation 112 631 €
68 934€ - 191 858€
Revenue Multiple 30%
289 678 € × 0.69x
Estimation 201 241 €
125 955€ - 240 802€
Net Income Multiple 20%
6 601 € × 8.3x
Estimation 54 575 €
25 235€ - 83 058€
How is this estimate calculated?

This estimate is based on the analysis of 164 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 (Boulangerie et boulangerie-pâtisserie)

Compare 5 EPIS D'OR with other companies in the same sector:

Voir toutes les statistiques du secteur Boulangerie et boulangerie-pâtisserie

Top companies in Boulangerie et boulangerie-pâtisserie

Largest companies by revenue in the sector Boulangerie et boulangerie-pâtisserie:

Top companies in Seine-Saint-Denis

Largest companies by revenue in the department Seine-Saint-Denis:

Voir le classement complet du département Seine-Saint-Denis

Frequently asked questions about 5 EPIS D'OR

What is the revenue of 5 EPIS D'OR ?

The revenue of 5 EPIS D'OR in 2020 is 290 k€.

Is 5 EPIS D'OR profitable?

Yes, 5 EPIS D'OR generated a net profit of 7 k€ in 2020.

Where is the headquarters of 5 EPIS D'OR ?

The headquarters of 5 EPIS D'OR is located in BOBIGNY (93000), in the department Seine-Saint-Denis.

Where to find the tax return of 5 EPIS D'OR ?

The tax return of 5 EPIS D'OR 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 5 EPIS D'OR operate?

5 EPIS D'OR operates in the sector Boulangerie et boulangerie-pâtisserie (NAF code 10.71C). See the 'Sector positioning' section above to compare the company with its competitors.