EFFI PLUS : revenue, balance sheet and financial ratios

EFFI PLUS is a French company founded 35 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in LA ROQUETTE-SUR-SIAGNE (06550), this company of category PME shows in 2025 a revenue of 4.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-06-13

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

Synthèse

Santé financière : Fragile

Signal structurel : résultat d'exploitation insuffisant pour couvrir les intérêts.

In summary, EFFI PLUS combines a growing business with positive profitability. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - EFFI PLUS (SIREN 380453779)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 473 738 € 4 954 269 € N/C N/C N/C N/C N/C N/C 2 781 813 € N/C
Net income 67 299 € 64 883 € 125 367 € 108 782 € 139 338 € 27 356 € 93 614 € 72 525 € 54 221 € 32 622 €
EBITDA 97 868 € 106 629 € N/C N/C N/C N/C N/C N/C 75 445 € N/C
Net margin 1.5% 1.3% N/C N/C N/C N/C N/C N/C 1.9% N/C

Revenue and income statement

In 2025, EFFI PLUS achieves revenue of 4.5 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.1%. Slight decline of -10% vs 2024. After deducting consumption (3.8 M€), gross margin stands at 696 k€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 98 k€, representing 2.2% of revenue. This ratio is slightly less favorable than the sector median (3.7%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 67 k€, i.e. 1.5% 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

4 473 738 €

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

696 235 €

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

97 868 €

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

89 121 €

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

67 299 €

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

2.2%

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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 3%. This ratio is more favorable than the sector median (9.5%). Financial autonomy (= Equity / Total assets x 100) reaches 22%. This ratio is slightly less favorable than the sector median (41.7%). 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 2.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (2.8%).

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

2.76%

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

22.47%

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

1.96%

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

0.04

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

20.4%

Solvency indicators evolution
EFFI PLUS

Sector positioning

Debt ratio
2.76% 2025
Q1: 0.73%
Med: 9.5%
Q3: 48.43%
Good -6 pts over 3 years

In 2025, the debt ratio of EFFI PLUS (2.8%) 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
22.47% 2025
Q1: 13.72%
Med: 41.71%
Q3: 63.26%
Average

In 2025, the financial autonomy of EFFI PLUS (22.5%) 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 1.22. This ratio is less favorable than the sector median (2.2) and warrants attention. The interest coverage ratio (= EBIT / Interest expenses) is 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

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

1.22

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

0.06

Liquidity indicators evolution
EFFI PLUS

Sector positioning

Liquidity ratio
1.22 2025
Q1: 1.48
Med: 2.18
Q3: 3.77
Watch

In 2025, the liquidity ratio of EFFI PLUS (1.22) 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.

Interest coverage
0.06x 2025
Q1: 0.0x
Med: 0.39x
Q3: 8.68x
Average -12 pts over 2 years

In 2025, the interest coverage of EFFI PLUS (0.1x) 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: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 10 days of revenue, i.e. 120 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

119 851 €

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

12 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

25 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

1 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

10 j

WCR and payment terms evolution
EFFI PLUS

Positioning of EFFI PLUS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of EFFI PLUS is estimated at 429 019 € (range 199 907€ - 1 093 048€). With an EBITDA of 97 868€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (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
145 transactions
199k€ 429k€ 1093k€
429 019 € Range: 199 907€ - 1 093 048€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
97 868 € × 2.6x
Estimation 255 074 €
92 795€ - 717 002€
Revenue Multiple 30%
4 473 738 € × 0.19x
Estimation 855 943 €
481 746€ - 2 182 077€
Net Income Multiple 20%
67 299 € × 3.3x
Estimation 223 496 €
44 933€ - 399 624€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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) d'autres biens domestiques )

Compare EFFI PLUS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Top companies in Commerce de gros (commerce interentreprises) d'autres biens domestiques

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques :

Top companies in Alpes-Maritimes

Largest companies by revenue in the department Alpes-Maritimes:

Voir le classement complet du département Alpes-Maritimes

Frequently asked questions about EFFI PLUS

What is the revenue of EFFI PLUS ?

The revenue of EFFI PLUS in 2025 is 4.5 M€.

Is EFFI PLUS profitable?

Yes, EFFI PLUS generated a net profit of 67 k€ in 2025.

Where is the headquarters of EFFI PLUS ?

The headquarters of EFFI PLUS is located in LA ROQUETTE-SUR-SIAGNE (06550), in the department Alpes-Maritimes.

Where to find the tax return of EFFI PLUS ?

The tax return of EFFI PLUS 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 EFFI PLUS operate?

EFFI PLUS operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.