ELIAOU AMRAM : revenue, balance sheet and financial ratios

ELIAOU AMRAM is a French company founded 7 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in LA COURNEUVE (93120), this company of category PME shows in 2021 a revenue of 4.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ELIAOU AMRAM (SIREN 843132333)
Indicator 2024 2021 2020 2019
Revenue N/C 4 713 432 € N/C 2 270 031 €
Net income 520 698 € 190 017 € 21 491 € 256 888 €
EBITDA N/C 192 443 € N/C 361 525 €
Net margin N/C 4.0% N/C 11.3%

Revenue and income statement

In 2024, ELIAOU AMRAM generates positive net income of 521 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2024: 257 k€ -> 521 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

520 698 €

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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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

20.953%

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

19.158%

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

80.6%

Solvency indicators evolution
ELIAOU AMRAM

Sector positioning

Debt ratio
20.95 2024
2020
2021
2024
Q1: 0.03
Med: 14.44
Q3: 63.29
Average -22 pts over 3 years

In 2024, the debt ratio of ELIAOU AMRAM (20.95) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
19.16% 2024
2020
2021
2024
Q1: 4.11%
Med: 30.16%
Q3: 59.21%
Average +14 pts over 3 years

In 2024, the financial autonomy of ELIAOU AMRAM (19.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
4.77 years 2021
2021
Q1: 0.0 years
Med: 0.02 years
Q3: 1.91 years
Average

In 2021, the repayment capacity of ELIAOU AMRAM (4.77) 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 97.87. 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

97.869

Liquidity indicators evolution
ELIAOU AMRAM

Sector positioning

Liquidity ratio
97.87 2024
2020
2021
2024
Q1: 128.25
Med: 221.87
Q3: 403.52
Watch

In 2024, the liquidity ratio of ELIAOU AMRAM (97.87) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
4.32x 2021
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.78x
Excellent

In 2021, the interest coverage of ELIAOU AMRAM (4.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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
ELIAOU AMRAM

Positioning of ELIAOU AMRAM in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of ELIAOU AMRAM is estimated at 1 268 701 € (range 597 681€ - 3 935 478€). 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
117 transactions
597k€ 1268k€ 3935k€
1 268 701 € Range: 597 681€ - 3 935 478€
NAF 5 année 2024

Valuation method used

Net Income Multiple
520 698 € × 2.4x = 1 268 702 €
Range: 597 682€ - 3 935 479€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Autres commerces de détail spécialisés divers)

Compare ELIAOU AMRAM with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about ELIAOU AMRAM

What is the revenue of ELIAOU AMRAM ?

The revenue of ELIAOU AMRAM in 2021 is 4.7 M€.

Is ELIAOU AMRAM profitable?

Yes, ELIAOU AMRAM generated a net profit of 521 k€ in 2024.

Where is the headquarters of ELIAOU AMRAM ?

The headquarters of ELIAOU AMRAM is located in LA COURNEUVE (93120), in the department Seine-Saint-Denis.

Where to find the tax return of ELIAOU AMRAM ?

The tax return of ELIAOU AMRAM 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 ELIAOU AMRAM operate?

ELIAOU AMRAM operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.