Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

ELMER : revenue, balance sheet and financial ratios

ELMER is a French company founded 14 years ago, specialized in the sector Restauration traditionnelle. Based in SAINT-CAST-LE-GUILDO (22380), this company of category PME shows in 2023 a net income positive of 57 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

Financial history - ELMER (SIREN 538720541)
Indicator 2023 2022 2021 2020
Revenue N/C N/C N/C N/C
Net income 57 219 € 235 307 € 267 522 € 184 553 €
EBITDA N/C N/C N/C N/C
Net margin N/C N/C N/C N/C

Revenue and income statement

In 2023, ELMER generates positive net income of 57 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2023: 185 k€ -> 57 k€.

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

57 219 €

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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 75%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 54%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

74.732%

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

53.728%

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

31.7%

Solvency indicators evolution
ELMER

Sector positioning

Debt ratio
74.73 2023
2021
2022
2023
Q1: 0.2
Med: 35.0
Q3: 128.41
Average +28 pts over 3 years

In 2023, the debt ratio of ELMER (74.73) 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
53.73% 2023
2021
2022
2023
Q1: 5.35%
Med: 29.08%
Q3: 53.84%
Good

In 2023, the financial autonomy of ELMER (53.7%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 867.18. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

867.18

Liquidity indicators evolution
ELMER

Sector positioning

Liquidity ratio
867.18 2023
2021
2022
2023
Q1: 66.83
Med: 137.52
Q3: 259.63
Excellent

In 2023, the liquidity ratio of ELMER (867.18) 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.

Positioning of ELMER in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 689 transactions of similar company sales in 2023, the value of ELMER is estimated at 387 576 € (range 176 188€ - 928 985€). 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
689 transactions
176k€ 387k€ 928k€
387 576 € Range: 176 188€ - 928 985€
NAF 5 année 2023

Valuation method used

Net Income Multiple
57 219 € × 6.8x = 387 577 €
Range: 176 188€ - 928 985€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 689 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 (Restauration traditionnelle)

Compare ELMER with other companies in the same sector:

Frequently asked questions about ELMER

What is the revenue of ELMER ?

The revenue of ELMER is not publicly disclosed (confidential accounts filed with INPI).

Is ELMER profitable?

Yes, ELMER generated a net profit of 57 k€ in 2023.

Where is the headquarters of ELMER ?

The headquarters of ELMER is located in SAINT-CAST-LE-GUILDO (22380), in the department Cotes-d'Armor.

Where to find the tax return of ELMER ?

The tax return of ELMER 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 ELMER operate?

ELMER operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.