ELC : revenue, balance sheet and financial ratios

ELC is a French company founded 26 years ago, specialized in the sector Activités de conditionnement. Based in VERNEUIL-SUR-VIENNE (87430), this company of category PME shows in 2022 a revenue of 4.5 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 - ELC (SIREN 431356021)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 4 462 771 € N/C N/C N/C N/C N/C 1 873 864 €
Net income 463 621 € 204 634 € 274 732 € 268 206 € 212 640 € 82 545 € 149 213 € 65 286 € 89 961 €
EBITDA N/C N/C 318 675 € N/C N/C N/C N/C N/C 95 801 €
Net margin N/C N/C 6.2% N/C N/C N/C N/C N/C 4.8%

Revenue and income statement

In 2024, ELC generates positive net income of 464 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 90 k€ -> 464 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

463 621 €

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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 6%. 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 65%. 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

6.215%

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

64.547%

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

29.9%

Solvency indicators evolution
ELC

Sector positioning

Debt ratio
6.21 2024
2022
2023
2024
Q1: 0.0
Med: 15.98
Q3: 81.99
Good -20 pts over 3 years

In 2024, the debt ratio of ELC (6.21) 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
64.55% 2024
2022
2023
2024
Q1: 12.58%
Med: 32.91%
Q3: 57.03%
Excellent +14 pts over 3 years

In 2024, the financial autonomy of ELC (64.5%) 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.

Repayment capacity
1.57 years 2022
2022
Q1: 0.0 years
Med: 0.14 years
Q3: 2.4 years
Average

In 2022, the repayment capacity of ELC (1.57) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 300.87. 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

300.867

Liquidity indicators evolution
ELC

Sector positioning

Liquidity ratio
300.87 2024
2022
2023
2024
Q1: 121.0
Med: 186.75
Q3: 316.6
Good +16 pts over 3 years

In 2024, the liquidity ratio of ELC (300.87) 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.

Interest coverage
0.45x 2022
2022
Q1: 0.0x
Med: 0.75x
Q3: 4.34x
Average

In 2022, the interest coverage of ELC (0.5x) 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
ELC

Positioning of ELC in its sector

Comparison with sector Activités de conditionnement

Valuation estimate

Based on 158 transactions of similar company sales (all years), the value of ELC is estimated at 1 517 958 € (range 406 518€ - 3 682 368€). 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
158 transactions
406k€ 1517k€ 3682k€
1 517 958 € Range: 406 518€ - 3 682 368€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
463 621 € × 3.3x = 1 517 958 €
Range: 406 519€ - 3 682 368€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 158 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 (Activités de conditionnement)

Compare ELC with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de conditionnement

Frequently asked questions about ELC

What is the revenue of ELC ?

The revenue of ELC in 2022 is 4.5 M€.

Is ELC profitable?

Yes, ELC generated a net profit of 464 k€ in 2024.

Where is the headquarters of ELC ?

The headquarters of ELC is located in VERNEUIL-SUR-VIENNE (87430), in the department Haute-Vienne.

Where to find the tax return of ELC ?

The tax return of ELC 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 ELC operate?

ELC operates in the sector Activités de conditionnement (NAF code 82.92Z). See the 'Sector positioning' section above to compare the company with its competitors.