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

E-FUMEUR INTERNET : revenue, balance sheet and financial ratios

E-FUMEUR INTERNET is a French company founded 12 years ago, specialized in the sector Vente à distance sur catalogue spécialisé. Based in SAINT-HERBLAIN (44800), this company of category PME shows in 2025 a revenue of 2.6 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

Financial history - E-FUMEUR INTERNET (SIREN 794996074)
Indicator 2025 2024 2023 2022 2020 2019 2017
Revenue 2 633 213 € N/C N/C N/C N/C N/C N/C
Net income -98 204 € 4 342 € 39 138 € 21 246 € 11 482 € 19 352 € 131 892 €
EBITDA -32 561 € N/C N/C N/C N/C N/C N/C
Net margin -3.7% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, E-FUMEUR INTERNET achieves revenue of 2.6 M€. After deducting consumption (2.0 M€), gross margin stands at 657 k€, i.e. a rate of 25%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -33 k€, representing -1.2% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -98 k€ (-3.7% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 633 213 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

656 663 €

EBITDA (2025) ?
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

-32 561 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-93 867 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-98 204 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.2%

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 260%. 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 25%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

260.158%

Financial autonomy (2025) ?
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

24.675%

Cash flow / Revenue (2025) ?
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

-1.399%

Repayment capacity (2025) ?
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

-16.192

Asset age ratio (2025) ?
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

14.5%

Solvency indicators evolution
E-FUMEUR INTERNET

Sector positioning

Debt ratio
260.16 2025
2023
2024
2025
Q1: 0.0
Med: 7.11
Q3: 47.58
Watch

In 2025, the debt ratio of E-FUMEUR INTERNET (260.16) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
24.68% 2025
2023
2024
2025
Q1: 0.0%
Med: 22.75%
Q3: 56.26%
Good -15 pts over 3 years

In 2025, the financial autonomy of E-FUMEUR INTERNET (24.7%) 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.

Repayment capacity
-16.19 years 2025
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 0.42 years
Excellent

In 2025, the repayment capacity of E-FUMEUR INTERNET (-16.19) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 815.84. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

815.84

Interest coverage (2025) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
E-FUMEUR INTERNET

Sector positioning

Liquidity ratio
815.84 2025
2023
2024
2025
Q1: 114.18
Med: 230.1
Q3: 423.6
Excellent

In 2025, the liquidity ratio of E-FUMEUR INTERNET (815.84) 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
0.0x 2025
2025
Q1: 0.0x
Med: 0.0x
Q3: 0.41x
Average

In 2025, the interest coverage of E-FUMEUR INTERNET (0.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 9 days. The gap of 37 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 50 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 84 days of revenue, i.e. 615 k€ to permanently finance.

Operating WCR (2025) ?
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

615 382 €

Customer credit (2025) ?
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

46 j

Supplier credit (2025) ?
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

9 j

Inventory turnover (2025) ?
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

50 j

WCR in days of revenue (2025) ?
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

84 j

WCR and payment terms evolution
E-FUMEUR INTERNET

Positioning of E-FUMEUR INTERNET in its sector

Comparison with sector Vente à distance sur catalogue spécialisé

Valuation estimate

Based on 121 transactions of similar company sales (all years), the value of E-FUMEUR INTERNET is estimated at 710 866 € (range 412 099€ - 1 527 590€). The price/revenue ratio is 0.27x (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.

Estimated enterprise value 2025
121 transactions
412k€ 710k€ 1527k€
710 866 € Range: 412 099€ - 1 527 590€
NAF 5 all-time

Valuation method used

Revenue Multiple
2 633 213 € × 0.27x = 710 866 €
Range: 412 100€ - 1 527 591€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 121 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 (Vente à distance sur catalogue spécialisé)

Compare E-FUMEUR INTERNET with other companies in the same sector:

Frequently asked questions about E-FUMEUR INTERNET

What is the revenue of E-FUMEUR INTERNET ?

The revenue of E-FUMEUR INTERNET in 2025 is 2.6 M€.

Is E-FUMEUR INTERNET profitable?

E-FUMEUR INTERNET recorded a net loss in 2025.

Where is the headquarters of E-FUMEUR INTERNET ?

The headquarters of E-FUMEUR INTERNET is located in SAINT-HERBLAIN (44800), in the department Loire-Atlantique.

Where to find the tax return of E-FUMEUR INTERNET ?

The tax return of E-FUMEUR INTERNET 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-FUMEUR INTERNET operate?

E-FUMEUR INTERNET operates in the sector Vente à distance sur catalogue spécialisé (NAF code 47.91B). See the 'Sector positioning' section above to compare the company with its competitors.