EBM - PAPST : revenue, balance sheet and financial ratios

EBM - PAPST is a French company founded 35 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in OBERNAI (67210), this company of category PME shows in 2025 a revenue of 79.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - EBM - PAPST (SIREN 380172635)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 79 197 568 € 89 204 040 € 97 011 089 € 94 319 153 € 82 569 285 € 85 546 130 € 84 537 150 € 80 056 482 € 74 773 049 €
Net income 243 139 € 891 930 € 1 285 263 € 2 519 820 € 1 631 459 € 1 409 065 € 1 714 777 € 1 476 298 € 960 741 €
EBITDA 649 967 € 1 512 753 € 1 886 183 € 4 030 967 € 2 816 629 € 2 631 636 € 3 096 316 € 3 249 888 € 2 247 035 €
Net margin 0.3% 1.0% 1.3% 2.7% 2.0% 1.6% 2.0% 1.8% 1.3%

Revenue and income statement

In 2025, EBM - PAPST achieves revenue of 79.2 M€. Revenue is growing positively over 9 years (CAGR: +0.7%). Significant drop of -11% vs 2024. After deducting consumption (67.3 M€), gross margin stands at 11.9 M€, i.e. a rate of 15%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 650 k€, representing 0.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 243 k€, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.

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

79 197 568 €

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

11 932 824 €

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

649 967 €

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

324 548 €

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

243 139 €

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

0.8%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 57%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 0.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.018%

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

57.453%

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

0.653%

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

0.007

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

8.8%

Solvency indicators evolution
EBM - PAPST

Sector positioning

Debt ratio
0.02 2025
2023
2024
2025
Q1: 0.39
Med: 11.18
Q3: 37.8
Excellent

In 2025, the debt ratio of EBM - PAPST (0.02) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
57.45% 2025
2023
2024
2025
Q1: 31.79%
Med: 51.32%
Q3: 67.58%
Good +7 pts over 3 years

In 2025, the financial autonomy of EBM - PAPST (57.5%) 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
0.01 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.29 years
Q3: 1.75 years
Good

In 2025, the repayment capacity of EBM - PAPST (0.01) 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 230.13. 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 3.9x. Financial charges are adequately covered by operations.

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

230.135

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

3.885

Liquidity indicators evolution
EBM - PAPST

Sector positioning

Liquidity ratio
230.13 2025
2023
2024
2025
Q1: 184.94
Med: 264.51
Q3: 393.27
Average +7 pts over 3 years

In 2025, the liquidity ratio of EBM - PAPST (230.13) 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.

Interest coverage
3.88x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.08x
Q3: 4.78x
Good +16 pts over 3 years

In 2025, the interest coverage of EBM - PAPST (3.9x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 67 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. The company must finance 6 days of gap between collections and payments. Inventory turnover is 49 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 117 days of revenue, i.e. 25.7 M€ 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

25 682 979 €

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

67 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

61 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

49 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

117 j

WCR and payment terms evolution
EBM - PAPST

Positioning of EBM - PAPST in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (33 transactions). This range of 1 493 606€ to 12 082 643€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
1493k€ 2107k€ 12082k€
2 107 678 € Range: 1 493 606€ - 12 082 643€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 33 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 (Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers)

Compare EBM - PAPST with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about EBM - PAPST

What is the revenue of EBM - PAPST ?

The revenue of EBM - PAPST in 2025 is 79.2 M€.

Is EBM - PAPST profitable?

Yes, EBM - PAPST generated a net profit of 243 k€ in 2025.

Where is the headquarters of EBM - PAPST ?

The headquarters of EBM - PAPST is located in OBERNAI (67210), in the department Bas-Rhin.

Where to find the tax return of EBM - PAPST ?

The tax return of EBM - PAPST 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 EBM - PAPST operate?

EBM - PAPST operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.