Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2012-04-28 (14 years)Status: ActiveBusiness sector: Autres commerces de détail spécialisés diversLocation: LYON (69001), Rhone
E-CIG ET ASSOCIES : revenue, balance sheet and financial ratios
E-CIG ET ASSOCIES is a French company
founded 14 years ago,
specialized in the sector Autres commerces de détail spécialisés divers.
Based in LYON (69001),
this company of category PME
shows in 2015 a revenue of 1.1 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - E-CIG ET ASSOCIES (SIREN 750985251)
Indicator
2024
2022
2021
2020
2019
2018
2017
2016
2015
2014
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
1 133 378 €
1 628 789 €
Net income
271 €
1 203 €
1 048 €
3 087 €
20 121 €
24 835 €
25 054 €
24 747 €
25 840 €
316 256 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
33 823 €
487 998 €
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
2.3%
19.4%
Revenue and income statement
In 2024, E-CIG ET ASSOCIES generates positive net income of 271 €. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2014-2024: 316 k€ -> 271 €.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
271 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 6%. 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 82%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
5.621%
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
82.448%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2014
2015
2016
2017
2018
2019
2020
2021
2022
2024
Debt ratio
33.293
28.077
23.224
18.613
14.24
10.149
7.887
6.109
5.737
5.621
Financial autonomy
64.607
74.27
76.238
79.223
82.54
74.423
74.505
69.567
80.17
82.448
Repayment capacity
0.54
5.506
None
None
None
None
None
None
None
None
Cash flow / Revenue
20.704%
2.578%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
5.622024
2021
2022
2024
Q1: 0.03
Med: 14.44
Q3: 63.29
Good
In 2024, the debt ratio of E-CIG ET ASSOCIES (5.62) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
82.45%2024
2021
2022
2024
Q1: 4.11%
Med: 30.16%
Q3: 59.21%
Excellent
In 2024, the financial autonomy of E-CIG ET ASSOCIES (82.5%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 567.02. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
567.021
Liquidity indicators evolution E-CIG ET ASSOCIES
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2014
2015
2016
2017
2018
2019
2020
2021
2022
2024
Liquidity ratio
509.044
1353.275
1106.209
1136.794
1209.756
418.803
383.307
291.299
478.061
567.021
Interest coverage
0.494
12.539
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
567.022024
2021
2022
2024
Q1: 128.25
Med: 221.87
Q3: 403.52
Excellent+14 pts over 3 years
In 2024, the liquidity ratio of E-CIG ET ASSOCIES (567.02) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
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
0 €
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
0 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
0 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
0 j
WCR and payment terms evolution E-CIG ET ASSOCIES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2014
2015
2016
2017
2018
2019
2020
2021
2022
2024
Operating WCR
76 455 €
148 416 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
41
39
0
0
0
0
0
0
0
0
Customer payment term (days)
0
0
0
0
0
0
0
0
0
0
Supplier payment term (days)
7
3
0
0
0
0
0
0
0
0
Positioning of E-CIG ET ASSOCIES in its sector
Comparison with sector Autres commerces de détail spécialisés divers
Valuation estimate
Based on 117 transactions of similar company sales
in 2024,
the value of E-CIG ET ASSOCIES is estimated at
660 €
(range 311€ - 2 048€).
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 value2024
117 transactions
0k€0k€2k€
660 €Range: 311€ - 2 048€
NAF 5 année 2024
Valuation method used
Net Income Multiple
271 €
×
2.4x
=660 €
Range: 311€ - 2 048€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 117 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 (Autres commerces de détail spécialisés divers)
Compare E-CIG ET ASSOCIES with other companies in the same sector:
Frequently asked questions about E-CIG ET ASSOCIES
What is the revenue of E-CIG ET ASSOCIES ?
The revenue of E-CIG ET ASSOCIES in 2015 is 1.1 M€.
Is E-CIG ET ASSOCIES profitable?
Yes, E-CIG ET ASSOCIES generated a net profit of 271€ in 2024.
Where is the headquarters of E-CIG ET ASSOCIES ?
The headquarters of E-CIG ET ASSOCIES is located in LYON (69001), in the department Rhone.
Where to find the tax return of E-CIG ET ASSOCIES ?
The tax return of E-CIG ET ASSOCIES 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 E-CIG ET ASSOCIES operate?
E-CIG ET ASSOCIES operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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