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

ECUME DE MER : revenue, balance sheet and financial ratios

ECUME DE MER is a French company founded 27 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in VANNES (56000), this company of category PME shows in 2024 a net income positive of 38 k€. 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 - ECUME DE MER (SIREN 421604802)
Indicator 2024 2023 2022
Revenue N/C N/C N/C
Net income 37 681 € 37 965 € 158 016 €
EBITDA N/C N/C N/C
Net margin N/C N/C N/C

Revenue and income statement

In 2024, ECUME DE MER generates positive net income of 38 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2022-2024: 158 k€ -> 38 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

37 681 €

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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 211%. 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 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

210.602%

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

9.035%

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

18.2%

Solvency indicators evolution
ECUME DE MER

Sector positioning

Debt ratio
210.6 2024
2022
2023
2024
Q1: 0.78
Med: 21.74
Q3: 81.35
Average +25 pts over 3 years

In 2024, the debt ratio of ECUME DE MER (210.60) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
9.04% 2024
2022
2023
2024
Q1: 7.04%
Med: 33.52%
Q3: 60.34%
Average -34 pts over 3 years

In 2024, the financial autonomy of ECUME DE MER (9.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 98.74. 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

98.737

Liquidity indicators evolution
ECUME DE MER

Sector positioning

Liquidity ratio
98.74 2024
2022
2023
2024
Q1: 112.99
Med: 209.42
Q3: 385.58
Watch -26 pts over 3 years

In 2024, the liquidity ratio of ECUME DE MER (98.74) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Positioning of ECUME DE MER in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 68 transactions of similar company sales in 2024, the value of ECUME DE MER is estimated at 123 203 € (range 61 961€ - 225 900€). 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.

Estimated enterprise value 2024
68 tx
61k€ 123k€ 225k€
123 203 € Range: 61 961€ - 225 900€
NAF 5 année 2024

Valuation method used

Net Income Multiple
37 681 € × 3.3x = 123 203 €
Range: 61 962€ - 225 900€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 68 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 détail d'habillement en magasin spécialisé)

Compare ECUME DE MER with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about ECUME DE MER

What is the revenue of ECUME DE MER ?

The revenue of ECUME DE MER is not publicly disclosed (confidential accounts filed with INPI).

Is ECUME DE MER profitable?

Yes, ECUME DE MER generated a net profit of 38 k€ in 2024.

Where is the headquarters of ECUME DE MER ?

The headquarters of ECUME DE MER is located in VANNES (56000), in the department Morbihan.

Where to find the tax return of ECUME DE MER ?

The tax return of ECUME DE MER 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 ECUME DE MER operate?

ECUME DE MER operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.