ELCMM : revenue, balance sheet and financial ratios

ELCMM is a French company founded 9 years ago, specialized in the sector Supermarchés. Based in ECULLY (69130), this company of category PME shows in 2023 a revenue of 3.5 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 - ELCMM (SIREN 822818621)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C 3 516 114 € 3 242 969 € 3 218 633 € 3 355 009 € 2 682 428 € 2 657 222 € 2 695 884 €
Net income 40 842 € 73 767 € 98 364 € 171 406 € 176 118 € 92 036 € 54 680 € 117 262 €
EBITDA N/C 117 510 € 195 429 € 222 436 € 276 905 € 115 025 € 107 350 € 168 083 €
Net margin N/C 2.1% 3.0% 5.3% 5.2% 3.4% 2.1% 4.3%

Revenue and income statement

In 2024, ELCMM generates positive net income of 41 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 117 k€ -> 41 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

40 842 €

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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 21%. 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

20.862%

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

65.185%

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

30.0%

Solvency indicators evolution
ELCMM

Sector positioning

Debt ratio
20.86 2024
2022
2023
2024
Q1: 1.09
Med: 38.44
Q3: 110.66
Good -13 pts over 3 years

In 2024, the debt ratio of ELCMM (20.86) 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
65.19% 2024
2022
2023
2024
Q1: 14.11%
Med: 31.97%
Q3: 48.11%
Excellent +6 pts over 3 years

In 2024, the financial autonomy of ELCMM (65.2%) 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
1.65 years 2023
2022
2023
Q1: 0.0 years
Med: 1.06 years
Q3: 3.1 years
Average

In 2023, the repayment capacity of ELCMM (1.65) 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 325.90. 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

325.896

Liquidity indicators evolution
ELCMM

Sector positioning

Liquidity ratio
325.9 2024
2022
2023
2024
Q1: 105.99
Med: 141.63
Q3: 201.49
Excellent

In 2024, the liquidity ratio of ELCMM (325.90) 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.

Interest coverage
1.46x 2023
2022
2023
Q1: 0.0x
Med: 1.41x
Q3: 5.66x
Good

In 2023, the interest coverage of ELCMM (1.5x) 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) 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
ELCMM

Positioning of ELCMM in its sector

Comparison with sector Supermarchés

Valuation estimate

Based on 551 transactions of similar company sales in 2024, the value of ELCMM is estimated at 237 932 € (range 107 334€ - 537 325€). 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
551 transactions
107k€ 237k€ 537k€
237 932 € Range: 107 334€ - 537 325€
NAF 5 année 2024

Valuation method used

Net Income Multiple
40 842 € × 5.8x = 237 933 €
Range: 107 334€ - 537 326€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 551 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 (Supermarchés)

Compare ELCMM with other companies in the same sector:

Voir toutes les statistiques du secteur Supermarchés

Frequently asked questions about ELCMM

What is the revenue of ELCMM ?

The revenue of ELCMM in 2023 is 3.5 M€.

Is ELCMM profitable?

Yes, ELCMM generated a net profit of 41 k€ in 2024.

Where is the headquarters of ELCMM ?

The headquarters of ELCMM is located in ECULLY (69130), in the department Rhone.

Where to find the tax return of ELCMM ?

The tax return of ELCMM 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 ELCMM operate?

ELCMM operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.