SIREN : 311877534
ALAIN ELLUL ET FILS is a French company founded 48 years ago, specialized in the sector Hypermarchés. Based in PRADES (66500), this company of category PME shows in 2023 a revenue of 50.5 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
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 50 523 608 € | 49 457 768 € | 46 204 450 € | 42 208 003 € | 42 271 108 € | 42 797 897 € | 41 790 076 € | 41 270 171 € | 40 084 234 € |
| Net income | 1 936 943 € | 1 722 597 € | 964 510 € | 1 023 738 € | 513 307 € | 398 444 € | 388 714 € | 388 284 € | 454 087 € |
| EBITDA | 1 774 526 € | 1 699 948 € | 1 816 482 € | 2 116 885 € | 1 406 844 € | 1 224 573 € | 1 391 005 € | 1 407 179 € | 1 623 605 € |
| Net margin | 3.8% | 3.5% | 2.1% | 2.4% | 1.2% | 0.9% | 0.9% | 0.9% | 1.1% |
In 2023, ALAIN ELLUL ET FILS achieves revenue of 50.5 M€. Revenue is growing positively over 9 years (CAGR: +2.9%). Vs 2022: +2%. After deducting consumption (38.6 M€), gross margin stands at 12.0 M€, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.8 M€, representing 3.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.9 M€, i.e. 3.8% of revenue. This profit can be retained or distributed to shareholders.
50 523 608 €
11 968 841 €
1 774 526 €
1 598 563 €
1 936 943 €
3.5%
The debt ratio (= Financial debt / Equity x 100) stands at 25%. 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 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
25.253%
36.999%
2.467%
0.886
18.5%
In 2023, the debt ratio of ALAIN ELLUL ET FILS (25.25) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of ALAIN ELLUL ET FILS (37.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2023, the repayment capacity of ALAIN ELLUL ET FILS (0.89) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 142.23. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.
142.23
0.676
In 2023, the liquidity ratio of ALAIN ELLUL ET FILS (142.23) 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.
In 2023, the interest coverage of ALAIN ELLUL ET FILS (0.7x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 20 days of revenue, i.e. 2.9 M€ to permanently finance. Over 2015-2023, WCR increased by +68%, requiring additional financing.
2 857 615 €
2 j
37 j
18 j
20 j
Based on 357 transactions of similar company sales in 2023, the value of ALAIN ELLUL ET FILS is estimated at 12 951 252 € (range 7 174 587€ - 23 798 105€). With an EBITDA of 1 774 526€, the sector multiple of 5.6x 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.
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This estimate is based on the analysis of 357 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 ALAIN ELLUL ET FILS with other companies in the same sector:
The revenue of ALAIN ELLUL ET FILS in 2023 is 50.5 M€.
Yes, ALAIN ELLUL ET FILS generated a net profit of 1.9 M€ in 2023.
The headquarters of ALAIN ELLUL ET FILS is located in PRADES (66500), in the department Pyrenees-Orientales.
The tax return of ALAIN ELLUL ET FILS 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).
ALAIN ELLUL ET FILS operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.