ELLE ET LUI PHOTOGAPHIE : revenue, balance sheet and financial ratios

ELLE ET LUI PHOTOGAPHIE is a French company founded 19 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in PARIS (75009), this company of category PME shows in 2023 a revenue of 1.2 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 - ELLE ET LUI PHOTOGAPHIE (SIREN 493916472)
Indicator 2024 2023 2020 2019 2018 2017 2016
Revenue N/C 1 215 321 € 1 021 098 € 934 801 € 1 279 569 € 1 669 407 € 1 603 859 €
Net income 86 678 € 28 151 € -121 933 € -53 177 € 97 237 € 18 958 € 54 482 €
EBITDA N/C 37 964 € -93 213 € -39 634 € 165 168 € 38 394 € 28 251 €
Net margin N/C 2.3% -11.9% -5.7% 7.6% 1.1% 3.4%

Revenue and income statement

In 2024, ELLE ET LUI PHOTOGAPHIE generates positive net income of 87 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 54 k€ -> 87 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

86 678 €

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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 60%. 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

21.4%

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

59.704%

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

10.7%

Solvency indicators evolution
ELLE ET LUI PHOTOGAPHIE

Sector positioning

Debt ratio
21.4 2024
2020
2023
2024
Q1: 0.03
Med: 14.44
Q3: 63.29
Average +15 pts over 3 years

In 2024, the debt ratio of ELLE ET LUI PHOTOGAPHIE (21.40) 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
59.7% 2024
2020
2023
2024
Q1: 4.11%
Med: 30.16%
Q3: 59.21%
Excellent

In 2024, the financial autonomy of ELLE ET LUI PHOTOGAPHIE (59.7%) 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
2.42 years 2023
2020
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.93 years
Average +50 pts over 2 years

In 2023, the repayment capacity of ELLE ET LUI PHOTOGAPHIE (2.42) 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 352.27. 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

352.273

Liquidity indicators evolution
ELLE ET LUI PHOTOGAPHIE

Sector positioning

Liquidity ratio
352.27 2024
2020
2023
2024
Q1: 128.25
Med: 221.87
Q3: 403.52
Good

In 2024, the liquidity ratio of ELLE ET LUI PHOTOGAPHIE (352.27) 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
0.0x 2023
2020
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.31x
Average

In 2023, the interest coverage of ELLE ET LUI PHOTOGAPHIE (0.0x) 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.

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
ELLE ET LUI PHOTOGAPHIE

Positioning of ELLE ET LUI PHOTOGAPHIE 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 ELLE ET LUI PHOTOGAPHIE is estimated at 211 194 € (range 99 493€ - 655 119€). 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
99k€ 211k€ 655k€
211 194 € Range: 99 493€ - 655 119€
NAF 5 année 2024

Valuation method used

Net Income Multiple
86 678 € × 2.4x = 211 194 €
Range: 99 493€ - 655 120€

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 ELLE ET LUI PHOTOGAPHIE with other companies in the same sector:

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

Frequently asked questions about ELLE ET LUI PHOTOGAPHIE

What is the revenue of ELLE ET LUI PHOTOGAPHIE ?

The revenue of ELLE ET LUI PHOTOGAPHIE in 2023 is 1.2 M€.

Is ELLE ET LUI PHOTOGAPHIE profitable?

Yes, ELLE ET LUI PHOTOGAPHIE generated a net profit of 87 k€ in 2024.

Where is the headquarters of ELLE ET LUI PHOTOGAPHIE ?

The headquarters of ELLE ET LUI PHOTOGAPHIE is located in PARIS (75009), in the department Paris.

Where to find the tax return of ELLE ET LUI PHOTOGAPHIE ?

The tax return of ELLE ET LUI PHOTOGAPHIE 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 ELLE ET LUI PHOTOGAPHIE operate?

ELLE ET LUI PHOTOGAPHIE 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.