EBONY : revenue, balance sheet and financial ratios

EBONY is a French company founded 32 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in VILLEBON-SUR-YVETTE (91140), this company of category PME shows in 2023 a revenue of 1.5 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 - EBONY (SIREN 393369012)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue N/C 1 497 855 € 1 537 808 € 1 751 718 € 3 068 323 € 1 643 685 € 1 894 681 € 1 894 197 €
Net income 62 510 € -165 725 € -334 715 € 33 868 € 398 985 € 618 € 3 375 € 48 716 €
EBITDA N/C -43 221 € -316 116 € 41 348 € 553 177 € 2 903 € 4 749 € 67 011 €
Net margin N/C -11.1% -21.8% 1.9% 13.0% 0.0% 0.2% 2.6%

Revenue and income statement

In 2024, EBONY generates positive net income of 63 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 49 k€ -> 63 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

62 510 €

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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 53%. 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

0.08%

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

53.414%

Asset age ratio (2024) ?
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

73.1%

Solvency indicators evolution
EBONY

Sector positioning

Debt ratio
0.08 2024
2022
2023
2024
Q1: 0.0
Med: 4.27
Q3: 43.96
Good

In 2024, the debt ratio of EBONY (0.08) 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
53.41% 2024
2022
2023
2024
Q1: 14.64%
Med: 38.36%
Q3: 60.56%
Good +35 pts over 3 years

In 2024, the financial autonomy of EBONY (53.4%) 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
-0.03 years 2023
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.46 years
Excellent

In 2023, the repayment capacity of EBONY (-0.03) 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 201.08. 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

201.082

Liquidity indicators evolution
EBONY

Sector positioning

Liquidity ratio
201.08 2024
2022
2023
2024
Q1: 132.74
Med: 202.27
Q3: 325.9
Average +31 pts over 3 years

In 2024, the liquidity ratio of EBONY (201.08) 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
-0.37x 2023
2022
2023
Q1: 0.0x
Med: 0.29x
Q3: 6.06x
Average

In 2023, the interest coverage of EBONY (-0.4x) 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.

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
EBONY

Positioning of EBONY in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of EBONY is estimated at 51 352 € (range 19 545€ - 187 534€). 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 2024
124 transactions
19k€ 51k€ 187k€
51 352 € Range: 19 545€ - 187 534€
NAF 5 all-time

Valuation method used

Net Income Multiple
62 510 € × 0.8x = 51 353 €
Range: 19 545€ - 187 534€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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 produits pharmaceutiques)

Compare EBONY with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Frequently asked questions about EBONY

What is the revenue of EBONY ?

The revenue of EBONY in 2023 is 1.5 M€.

Is EBONY profitable?

Yes, EBONY generated a net profit of 63 k€ in 2024.

Where is the headquarters of EBONY ?

The headquarters of EBONY is located in VILLEBON-SUR-YVETTE (91140), in the department Essonne.

Where to find the tax return of EBONY ?

The tax return of EBONY 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 EBONY operate?

EBONY operates in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques (NAF code 46.46Z). See the 'Sector positioning' section above to compare the company with its competitors.