ELEMENT SOFTWARE SARL : revenue, balance sheet and financial ratios

ELEMENT SOFTWARE SARL is a French company founded 8 years ago, specialized in the sector Conseil en systèmes et logiciels informatiques. Based in RENNES (35000), this company of category PME shows in 2025 a revenue of 6.8 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 - ELEMENT SOFTWARE SARL (SIREN 833674856)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018
Revenue 6 799 042 € 8 770 671 € 7 750 436 € 6 551 038 € 3 079 917 € 1 012 517 € 1 040 087 € 345 575 €
Net income 199 956 € 261 633 € 230 562 € 179 618 € 120 025 € 156 354 € 270 194 € 86 752 €
EBITDA 275 820 € 357 987 € 328 688 € 310 733 € 179 693 € 221 616 € 376 150 € 126 550 €
Net margin 2.9% 3.0% 3.0% 2.7% 3.9% 15.4% 26.0% 25.1%

Revenue and income statement

In 2025, ELEMENT SOFTWARE SARL achieves revenue of 6.8 M€. Over the period 2018-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +53.1%. Significant drop of -22% vs 2024. After deducting consumption (0 €), gross margin stands at 6.8 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 276 k€, representing 4.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 200 k€, i.e. 2.9% 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

6 799 042 €

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

6 799 042 €

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

275 820 €

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

246 481 €

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

199 956 €

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

4.1%

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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 0%. 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 61%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 3.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.0%

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

60.87%

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

3.212%

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

0.0

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

28.1%

Solvency indicators evolution
ELEMENT SOFTWARE SARL

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 0.0
Med: 4.75
Q3: 28.97
Excellent

In 2025, the debt ratio of ELEMENT SOFTWARE SARL (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
60.87% 2025
2023
2024
2025
Q1: 9.04%
Med: 36.0%
Q3: 63.27%
Good

In 2025, the financial autonomy of ELEMENT SOFTWARE SARL (60.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 0.43 years
Excellent

In 2025, the repayment capacity of ELEMENT SOFTWARE SARL (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 505.98. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

505.982

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

-0.839

Liquidity indicators evolution
ELEMENT SOFTWARE SARL

Sector positioning

Liquidity ratio
505.98 2025
2023
2024
2025
Q1: 158.37
Med: 261.69
Q3: 503.25
Excellent +8 pts over 3 years

In 2025, the liquidity ratio of ELEMENT SOFTWARE SARL (505.98) 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
-0.84x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 1.07x
Average -50 pts over 3 years

In 2025, the interest coverage of ELEMENT SOFTWARE SARL (-0.8x) 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: 87 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. The gap of 72 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 69 days of revenue, i.e. 1.3 M€ to permanently finance. Over 2018-2025, WCR increased by +2416%, requiring additional financing.

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

1 295 421 €

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

87 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

15 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

0 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

69 j

WCR and payment terms evolution
ELEMENT SOFTWARE SARL

Positioning of ELEMENT SOFTWARE SARL in its sector

Comparison with sector Conseil en systèmes et logiciels informatiques

Valuation estimate

Based on 215 transactions of similar company sales (all years), the value of ELEMENT SOFTWARE SARL is estimated at 521 088 € (range 251 985€ - 1 366 469€). With an EBITDA of 275 820€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.16x (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
215 transactions
251k€ 521k€ 1366k€
521 088 € Range: 251 985€ - 1 366 469€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
275 820 € × 1.0x
Estimation 269 379 €
101 746€ - 1 190 455€
Revenue Multiple 30%
6 799 042 € × 0.16x
Estimation 1 091 339 €
585 395€ - 1 993 499€
Net Income Multiple 20%
199 956 € × 1.5x
Estimation 294 986 €
127 470€ - 865 963€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 (Conseil en systèmes et logiciels informatiques)

Compare ELEMENT SOFTWARE SARL with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil en systèmes et logiciels informatiques

Frequently asked questions about ELEMENT SOFTWARE SARL

What is the revenue of ELEMENT SOFTWARE SARL ?

The revenue of ELEMENT SOFTWARE SARL in 2025 is 6.8 M€.

Is ELEMENT SOFTWARE SARL profitable?

Yes, ELEMENT SOFTWARE SARL generated a net profit of 200 k€ in 2025.

Where is the headquarters of ELEMENT SOFTWARE SARL ?

The headquarters of ELEMENT SOFTWARE SARL is located in RENNES (35000), in the department Ille-et-Vilaine.

Where to find the tax return of ELEMENT SOFTWARE SARL ?

The tax return of ELEMENT SOFTWARE SARL 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 ELEMENT SOFTWARE SARL operate?

ELEMENT SOFTWARE SARL operates in the sector Conseil en systèmes et logiciels informatiques (NAF code 62.02A). See the 'Sector positioning' section above to compare the company with its competitors.