SIREN : 016850752
ELSAM is a French company founded 58 years ago, specialized in the sector Supermarchés. Based in DIJON (21000), this company of category GE shows in 2024 a revenue of 11.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 11 185 815 € | 9 967 935 € | 9 677 244 € | 10 420 142 € | N/C | 10 232 814 € | 10 724 377 € |
| Net income | 34 677 € | 60 204 € | -78 389 € | 42 092 € | 98 137 € | 86 078 € | 111 729 € |
| EBITDA | 114 917 € | 160 372 € | -54 761 € | 148 423 € | N/C | 173 202 € | 161 879 € |
| Net margin | 0.3% | 0.6% | -0.8% | 0.4% | N/C | 0.8% | 1.0% |
In 2024, ELSAM achieves revenue of 11.2 M€. Revenue is growing positively over 7 years (CAGR: +0.5%). Vs 2021, growth of +12% (10.0 M€ -> 11.2 M€). After deducting consumption (8.6 M€), gross margin stands at 2.6 M€, i.e. a rate of 23%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 115 k€, representing 1.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 35 k€, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.
11 185 815 €
2 569 084 €
114 917 €
57 304 €
34 677 €
1.0%
The debt ratio (= Financial debt / Equity x 100) stands at 236%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 0.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
235.625%
6.283%
0.871%
1.417
13.7%
In 2024, the debt ratio of ELSAM (235.62) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of ELSAM (6.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of ELSAM (1.42) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 95.17. 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 12.0x. Operating income very largely covers interest expenses: high safety margin.
95.17
11.963
In 2024, the liquidity ratio of ELSAM (95.17) 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.
In 2024, the interest coverage of ELSAM (12.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. Excellent situation: suppliers finance 44 days of the operating cycle (retail model). Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 31 days of revenue, i.e. 975 k€ to permanently finance. Over 2016-2024, WCR increased by +112%, requiring additional financing.
974 508 €
1 j
45 j
18 j
31 j
Based on 551 transactions of similar company sales in 2024, the value of ELSAM is estimated at 1 083 605 € (range 532 397€ - 2 086 853€). With an EBITDA of 114 917€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (conservative 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.
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This estimate is based on the analysis of 551 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare ELSAM with other companies in the same sector:
The revenue of ELSAM in 2024 is 11.2 M€.
Yes, ELSAM generated a net profit of 35 k€ in 2024.
The headquarters of ELSAM is located in DIJON (21000), in the department Cote-d'Or.
The tax return of ELSAM 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).
ELSAM operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.