SIREN : 849273966
ELA SENS is a French company founded 7 years ago, specialized in the sector Restauration de type rapide. Based in SENS (89100), this company of category PME shows in 2024 a revenue of 2.5 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 |
|---|---|---|---|---|---|
| Revenue | 2 509 508 € | 2 561 172 € | 2 409 479 € | 2 400 926 € | 1 432 503 € |
| Net income | 120 999 € | 176 857 € | 343 385 € | 602 411 € | 187 565 € |
| EBITDA | 379 005 € | 474 838 € | 556 293 € | 959 696 € | 348 298 € |
| Net margin | 4.8% | 6.9% | 14.3% | 25.1% | 13.1% |
In 2024, ELA SENS achieves revenue of 2.5 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +15.0%. Slight decline of -2% vs 2023. After deducting consumption (729 k€), gross margin stands at 1.8 M€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 379 k€, representing 15.1% of revenue. Warning negative scissor effect: despite revenue change (-2%), EBITDA varies by -20%, reducing margin by 3.4 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 121 k€, i.e. 4.8% of revenue. This profit can be retained or distributed to shareholders.
2 509 508 €
1 780 251 €
379 005 €
132 749 €
120 999 €
15.1%
The debt ratio (= Financial debt / Equity x 100) stands at 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 52%. 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 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
40.146%
52.435%
8.44%
0.864
41.8%
In 2024, the debt ratio of ELA SENS (40.15) 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 2024, the financial autonomy of ELA SENS (52.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of ELA SENS (0.86) 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 271.49. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.
271.493
0.607
In 2024, the liquidity ratio of ELA SENS (271.49) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of ELA SENS (0.6x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 3 days of revenue, i.e. 20 k€ to permanently finance. Over 2020-2024, WCR increased by +133%, requiring additional financing.
20 277 €
0 j
30 j
2 j
3 j
Based on 698 transactions of similar company sales in 2024, the value of ELA SENS is estimated at 1 620 190 € (range 837 109€ - 3 024 092€). With an EBITDA of 379 005€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (in line with sector norms). 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.
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This estimate is based on the analysis of 698 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 ELA SENS with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of ELA SENS in 2024 is 2.5 M€.
Yes, ELA SENS generated a net profit of 121 k€ in 2024.
The headquarters of ELA SENS is located in SENS (89100), in the department Yonne.
The tax return of ELA SENS 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).
ELA SENS operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.