ELOGIA DEVELOPPEMENT : revenue, balance sheet and financial ratios

ELOGIA DEVELOPPEMENT is a French company founded 6 years ago, specialized in the sector Activités des marchands de biens immobiliers. Based in PARIS (75008), this company of category PME shows in 2024 a revenue of 500 k€. 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 - ELOGIA DEVELOPPEMENT (SIREN 881419428)
Indicator 2024 2023 2022 2021 2020
Revenue 500 000 € 9 000 000 € N/C N/C N/C
Net income -81 461 € 463 995 € -53 891 € -5 944 € -4 440 €
EBITDA -87 301 € 604 204 € -12 330 € -3 945 € -4 195 €
Net margin -16.3% 5.2% N/C N/C N/C

Revenue and income statement

In 2024, ELOGIA DEVELOPPEMENT achieves revenue of 500 k€. Revenue is declining over the period 2023-2024 (CAGR: -94.4%). Significant drop of -94% vs 2023. After deducting consumption (467 k€), gross margin stands at 33 k€, i.e. a rate of 7%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -87 k€, representing -17.5% of revenue. Warning negative scissor effect: despite revenue change (-94%), EBITDA varies by -114%, reducing margin by 24.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -81 k€ (-16.3% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

500 000 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

33 058 €

EBITDA (2024) ?
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

-87 301 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-92 227 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-81 461 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-17.5%

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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 -740%. 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 -8%. 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

-739.609%

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

-7.689%

Cash flow / Revenue (2024) ?
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

-16.292%

Repayment capacity (2024) ?
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

-7.305

Solvency indicators evolution
ELOGIA DEVELOPPEMENT

Sector positioning

Debt ratio
-739.61 2024
2022
2023
2024
Q1: 0.0
Med: 5.94
Q3: 188.9
Excellent

In 2024, the debt ratio of ELOGIA DEVELOPPEMENT (-739.61) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-7.69% 2024
2022
2023
2024
Q1: 0.0%
Med: 12.3%
Q3: 57.41%
Average

In 2024, the financial autonomy of ELOGIA DEVELOPPEMENT (-7.7%) 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
-7.3 years 2024
2022
2023
2024
Q1: -9.06 years
Med: 0.0 years
Q3: 2.45 years
Good

In 2024, the repayment capacity of ELOGIA DEVELOPPEMENT (-7.30) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 196.76. 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

196.762

Interest coverage (2024) ?
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

-0.014

Liquidity indicators evolution
ELOGIA DEVELOPPEMENT

Sector positioning

Liquidity ratio
196.76 2024
2022
2023
2024
Q1: 148.32
Med: 585.43
Q3: 3614.66
Average -23 pts over 3 years

In 2024, the liquidity ratio of ELOGIA DEVELOPPEMENT (196.76) 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.

Interest coverage
-0.01x 2024
2022
2023
2024
Q1: -12.26x
Med: 0.0x
Q3: 5.03x
Good +25 pts over 3 years

In 2024, the interest coverage of ELOGIA DEVELOPPEMENT (-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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 490 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 975 days. Excellent situation: suppliers finance 485 days of the operating cycle (retail model). Overall, WCR represents 584 days of revenue, i.e. 810 k€ to permanently finance.

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

810 500 €

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

490 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

975 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 in days of revenue (2024) ?
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

584 j

WCR and payment terms evolution
ELOGIA DEVELOPPEMENT

Positioning of ELOGIA DEVELOPPEMENT in its sector

Comparison with sector Activités des marchands de biens immobiliers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 162 068€ to 409 486€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
162k€ 346k€ 409k€
346 707 € Range: 162 068€ - 409 486€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 (Activités des marchands de biens immobiliers)

Compare ELOGIA DEVELOPPEMENT with other companies in the same sector:

Frequently asked questions about ELOGIA DEVELOPPEMENT

What is the revenue of ELOGIA DEVELOPPEMENT ?

The revenue of ELOGIA DEVELOPPEMENT in 2024 is 500 k€.

Is ELOGIA DEVELOPPEMENT profitable?

ELOGIA DEVELOPPEMENT recorded a net loss in 2024.

Where is the headquarters of ELOGIA DEVELOPPEMENT ?

The headquarters of ELOGIA DEVELOPPEMENT is located in PARIS (75008), in the department Paris.

Where to find the tax return of ELOGIA DEVELOPPEMENT ?

The tax return of ELOGIA DEVELOPPEMENT 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 ELOGIA DEVELOPPEMENT operate?

ELOGIA DEVELOPPEMENT operates in the sector Activités des marchands de biens immobiliers (NAF code 68.10Z). See the 'Sector positioning' section above to compare the company with its competitors.