ELLAN AUVERGNE SAS : revenue, balance sheet and financial ratios

ELLAN AUVERGNE SAS is a French company founded 20 years ago, specialized in the sector Location et location-bail de camions. Based in SAINT-GERMAIN-LAPRADE (43700), this company of category ETI shows in 2023 a revenue of 2.2 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 - ELLAN AUVERGNE SAS (SIREN 489038190)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 151 708 € 2 128 261 € 2 229 320 € 2 167 532 € 2 078 568 € 2 006 554 € 2 038 203 € 2 031 730 €
Net income 94 704 € 120 441 € 41 153 € 119 827 € 31 698 € 52 631 € 196 091 € -210 500 €
EBITDA 455 326 € 483 131 € 459 126 € 314 979 € 264 535 € 207 270 € 8 907 € 204 552 €
Net margin 4.4% 5.7% 1.8% 5.5% 1.5% 2.6% 9.6% -10.4%

Revenue and income statement

In 2023, ELLAN AUVERGNE SAS achieves revenue of 2.2 M€. Revenue is growing positively over 8 years (CAGR: +0.8%). Vs 2022: +1%. After deducting consumption (0 €), gross margin stands at 2.2 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 455 k€, representing 21.2% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 95 k€, i.e. 4.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 151 708 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 151 708 €

EBITDA (2023) ?
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

455 326 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

96 147 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

94 704 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

21.2%

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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 140%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 20.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

140.155%

Financial autonomy (2023) ?
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

37.316%

Cash flow / Revenue (2023) ?
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

19.963%

Repayment capacity (2023) ?
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

2.051

Asset age ratio (2023) ?
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

42.0%

Solvency indicators evolution
ELLAN AUVERGNE SAS

Sector positioning

Debt ratio
140.16 2023
2021
2022
2023
Q1: 4.85
Med: 55.05
Q3: 241.4
Average

In 2023, the debt ratio of ELLAN AUVERGNE SAS (140.16) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
37.32% 2023
2021
2022
2023
Q1: 14.37%
Med: 32.98%
Q3: 59.04%
Good

In 2023, the financial autonomy of ELLAN AUVERGNE SAS (37.3%) 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
2.05 years 2023
2021
2022
2023
Q1: 0.16 years
Med: 1.53 years
Q3: 3.21 years
Average

In 2023, the repayment capacity of ELLAN AUVERGNE SAS (2.05) 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 439.49. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2023) ?
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

439.494

Interest coverage (2023) ?
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

1.876

Liquidity indicators evolution
ELLAN AUVERGNE SAS

Sector positioning

Liquidity ratio
439.49 2023
2021
2022
2023
Q1: 121.73
Med: 229.98
Q3: 451.14
Good

In 2023, the liquidity ratio of ELLAN AUVERGNE SAS (439.49) 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
1.88x 2023
2021
2022
2023
Q1: 0.0x
Med: 1.78x
Q3: 5.82x
Good

In 2023, the interest coverage of ELLAN AUVERGNE SAS (1.9x) 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. Average customer payment term: 37 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. The company must finance 14 days of gap between collections and payments. Overall, WCR represents 25 days of revenue, i.e. 149 k€ to permanently finance.

Operating WCR (2023) ?
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

149 458 €

Customer credit (2023) ?
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

37 j

Supplier credit (2023) ?
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

23 j

Inventory turnover (2023) ?
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 (2023) ?
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

25 j

WCR and payment terms evolution
ELLAN AUVERGNE SAS

Positioning of ELLAN AUVERGNE SAS in its sector

Comparison with sector Location et location-bail de camions

Valuation estimate

Based on 292 transactions of similar company sales (all years), the value of ELLAN AUVERGNE SAS is estimated at 3 633 820 € (range 813 201€ - 6 273 189€). With an EBITDA of 455 326€, the sector multiple of 9.5x is applied. The price/revenue ratio is 2.04x (premium 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 2023
292 transactions
813k€ 3633k€ 6273k€
3 633 820 € Range: 813 201€ - 6 273 189€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
455 326 € × 9.5x
Estimation 4 306 681 €
1 064 732€ - 7 345 854€
Revenue Multiple 30%
2 151 708 € × 2.04x
Estimation 4 397 830 €
909 825€ - 6 483 833€
Net Income Multiple 20%
94 704 € × 8.5x
Estimation 805 659 €
39 441€ - 3 275 563€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 292 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 (Location et location-bail de camions)

Compare ELLAN AUVERGNE SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail de camions

Frequently asked questions about ELLAN AUVERGNE SAS

What is the revenue of ELLAN AUVERGNE SAS ?

The revenue of ELLAN AUVERGNE SAS in 2023 is 2.2 M€.

Is ELLAN AUVERGNE SAS profitable?

Yes, ELLAN AUVERGNE SAS generated a net profit of 95 k€ in 2023.

Where is the headquarters of ELLAN AUVERGNE SAS ?

The headquarters of ELLAN AUVERGNE SAS is located in SAINT-GERMAIN-LAPRADE (43700), in the department Haute-Loire.

Where to find the tax return of ELLAN AUVERGNE SAS ?

The tax return of ELLAN AUVERGNE SAS 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 ELLAN AUVERGNE SAS operate?

ELLAN AUVERGNE SAS operates in the sector Location et location-bail de camions (NAF code 77.12Z). See the 'Sector positioning' section above to compare the company with its competitors.