SIREN : 851789909
ELTTOS is a French company founded 6 years ago, specialized in the sector Débits de boissons. Based in PAU (64000), this company of category PME shows in 2021 a revenue 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
| Indicator | 2021 | 2020 |
|---|---|---|
| Revenue | 57 281 € | 85 585 € |
| Net income | 59 432 € | 5 817 € |
| EBITDA | 47 936 € | 8 657 € |
| Net margin | 103.8% | 6.8% |
In 2021, ELTTOS achieves revenue of 57 k€. Significant drop of -33% vs 2020. After deducting consumption (27 k€), gross margin stands at 31 k€, i.e. a rate of 54%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 48 k€, representing 83.7% of revenue. Positive scissor effect: EBITDA margin improves by +73.6 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 59 k€, i.e. 103.8% of revenue. This profit can be retained or distributed to shareholders.
57 281 €
30 754 €
47 936 €
61 399 €
59 432 €
41.5%
The debt ratio (= Financial debt / Equity x 100) stands at 73%. 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 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 105.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
72.947%
36.705%
105.216%
0.905
73.2%
In 2021, the debt ratio of ELTTOS (72.95) 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 2021, the financial autonomy of ELTTOS (36.7%) 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.
In 2021, the repayment capacity of ELTTOS (0.91) 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 301.73. 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 2.0x. Coverage is limited: any activity downturn would jeopardize interest payments.
301.725
1.967
In 2021, the liquidity ratio of ELTTOS (301.73) 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.
In 2021, the interest coverage of ELTTOS (2.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 57 days (= Average inventory / Cost of goods x 360). WCR is negative (-75 days): operations structurally generate cash.
-11 878 €
0 j
17 j
57 j
-75 j
Based on 72 transactions of similar company sales
in 2021,
the value of ELTTOS is estimated at
230 662 €
(range 120 552€ - 474 863€).
With an EBITDA of 47 936€, the sector multiple of 5.0x is applied.
The price/revenue ratio is 1.23x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 72 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 ELTTOS with other companies in the same sector:
The revenue of ELTTOS in 2021 is 57 k€.
Yes, ELTTOS generated a net profit of 59 k€ in 2021.
The headquarters of ELTTOS is located in PAU (64000), in the department Pyrenees-Atlantiques.
The tax return of ELTTOS 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).
ELTTOS operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.