SIREN : 819066101
ELEMENTS is a French company founded 10 years ago, specialized in the sector Activités des sociétés holding. Based in ASNIERES-SUR-SEINE (92600), this company of category PME shows in 2024 a revenue of 292 k€. 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 | 2017 |
|---|---|---|---|---|---|---|
| Revenue | 291 935 € | 476 178 € | 596 515 € | 640 052 € | 201 960 € | 305 000 € |
| Net income | 6 984 € | 3 631 € | -19 425 € | 16 348 € | 12 745 € | 2 161 € |
| EBITDA | 9 175 € | -470 € | 4 112 € | 44 931 € | 13 552 € | 80 € |
| Net margin | 2.4% | 0.8% | -3.3% | 2.6% | 6.3% | 0.7% |
In 2024, ELEMENTS achieves revenue of 292 k€. Activity remains stable over the period (CAGR: -0.6%). Significant drop of -39% vs 2023. After deducting consumption (27 k€), gross margin stands at 265 k€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 9 k€, representing 3.1% of revenue. Positive scissor effect: EBITDA margin improves by +3.2 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 2.4% of revenue. This profit can be retained or distributed to shareholders.
291 935 €
265 326 €
9 175 €
7 600 €
6 984 €
3.1%
The debt ratio (= Financial debt / Equity x 100) stands at 162%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 36.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
162.159%
31.392%
3.015%
36.397
46.3%
In 2024, the debt ratio of ELEMENTS (162.16) 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 ELEMENTS (31.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of ELEMENTS (36.40) 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 626.19. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
626.194
0.0
In 2024, the liquidity ratio of ELEMENTS (626.19) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of ELEMENTS (0.0x) 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: 335 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 125 days. The gap of 210 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 54 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 664 days of revenue, i.e. 539 k€ to permanently finance. Over 2017-2024, WCR increased by +36%, requiring additional financing.
538 512 €
335 j
125 j
54 j
664 j
Based on 54 transactions of similar company sales
in 2024,
the value of ELEMENTS is estimated at
75 788 €
(range 37 135€ - 109 963€).
With an EBITDA of 9 175€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.59x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 54 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 ELEMENTS with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of ELEMENTS in 2024 is 292 k€.
Yes, ELEMENTS generated a net profit of 7 k€ in 2024.
The headquarters of ELEMENTS is located in ASNIERES-SUR-SEINE (92600), in the department Hauts-de-Seine.
The tax return of ELEMENTS 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).
ELEMENTS operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.