SIREN : 400863510
ECL is a French company founded 31 years ago, specialized in the sector Activités des sièges sociaux. Based in BESANCON (25000), this company of category ETI shows in 2021 a revenue of 12.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 12 537 720 € | 13 009 187 € | 11 375 525 € | 10 904 715 € | 10 054 282 € | 9 750 254 € |
| Net income | 9 524 206 € | 11 254 816 € | 10 864 419 € | 5 004 907 € | 7 777 106 € | 4 925 899 € |
| EBITDA | -3 966 457 € | -838 914 € | -1 152 002 € | 779 302 € | 1 596 700 € | 1 839 692 € |
| Net margin | 76.0% | 86.5% | 95.5% | 45.9% | 77.4% | 50.5% |
In 2021, ECL achieves revenue of 12.5 M€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +5.2%. Slight decline of -4% vs 2020. After deducting consumption (0 €), gross margin stands at 12.5 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -4.0 M€, representing -31.6% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -373%, reducing margin by 25.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9.5 M€, i.e. 76.0% of revenue. This profit can be retained or distributed to shareholders.
12 537 720 €
12 537 720 €
-3 966 457 €
5 322 465 €
9 524 206 €
-31.6%
The debt ratio (= Financial debt / Equity x 100) stands at 295%. 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 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 111.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 14.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
295.294%
24.129%
14.702%
111.529
66.8%
In 2021, the debt ratio of ECL (295.29) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2021, the financial autonomy of ECL (24.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2021, the repayment capacity of ECL (111.53) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 1052.64. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
1052.637
-183.397
In 2021, the liquidity ratio of ECL (1052.64) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2021, the interest coverage of ECL (-183.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 459 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 124 days. The gap of 335 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 3746 days of revenue, i.e. 130.5 M€ to permanently finance. Over 2016-2021, WCR increased by +416%, requiring additional financing.
130 472 655 €
459 j
124 j
0 j
3746 j
Based on 65 transactions of similar company sales
in 2021,
the value of ECL is estimated at
23 234 263 €
(range 10 392 288€ - 46 360 603€).
The price/revenue ratio is 0.46x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 65 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 ECL with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sièges sociaux
The revenue of ECL in 2021 is 12.5 M€.
Yes, ECL generated a net profit of 9.5 M€ in 2021.
The headquarters of ECL is located in BESANCON (25000), in the department Doubs.
The tax return of ECL 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).
ECL operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.