Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1993-09-01 (32 years)Status: ActiveBusiness sector: Commerce de gros (commerce interentreprises) d'habillement et de chaussuresLocation: FONSORBES (31470), Haute-Garonne
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
ELUE PAR NOUS : revenue, balance sheet and financial ratios
ELUE PAR NOUS is a French company
founded 32 years ago,
specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures.
Based in FONSORBES (31470),
this company of category PME
shows in 2022 a revenue of 2.4 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - ELUE PAR NOUS (SIREN 392452413)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
2 422 781 €
N/C
N/C
N/C
N/C
N/C
N/C
Net income
1 873 €
-18 070 €
51 884 €
16 903 €
137 347 €
2 438 €
90 837 €
-21 284 €
105 564 €
199 470 €
EBITDA
N/C
N/C
N/C
8 018 €
N/C
N/C
N/C
N/C
N/C
N/C
Net margin
N/C
N/C
N/C
0.7%
N/C
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2025, ELUE PAR NOUS generates positive net income of 2 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 199 k€ -> 2 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
1 873 €
Loading income statement...
Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 429%. 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 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
429.307%
Financial autonomy (2025)
?
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
17.94%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
5.341
3.736
37.65
30.255
39.523
29.164
21.223
580.58
541.966
429.307
Financial autonomy
88.986
87.757
62.965
68.452
60.61
70.375
74.379
14.443
12.679
17.94
Repayment capacity
None
None
None
None
None
None
4.827
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
2.027%
None%
None%
None%
Sector positioning
Debt ratio
429.312025
2023
2024
2025
Q1: 0.05
Med: 9.73
Q3: 41.76
Watch
In 2025, the debt ratio of ELUE PAR NOUS (429.31) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
17.94%2025
2023
2024
2025
Q1: 10.16%
Med: 37.48%
Q3: 63.03%
Average
In 2025, the financial autonomy of ELUE PAR NOUS (17.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 1826.83. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
1826.83
Liquidity indicators evolution ELUE PAR NOUS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
1445.267
1006.741
678.303
850.915
540.412
1028.755
964.407
5662.006
512.667
1826.83
Interest coverage
None
None
None
None
None
None
20.379
None
None
None
Sector positioning
Liquidity ratio
1826.832025
2023
2024
2025
Q1: 128.79
Med: 214.38
Q3: 394.35
Excellent-6 pts over 3 years
In 2025, the liquidity ratio of ELUE PAR NOUS (1826.83) 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.
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 (2025)
?
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 (2025)
?
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 (2025)
?
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 (2025)
?
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 ELUE PAR NOUS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
821 638 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
82
0
0
0
Customer payment term (days)
0
0
0
0
0
0
49
0
0
0
Supplier payment term (days)
0
0
0
0
0
0
5
0
0
0
Positioning of ELUE PAR NOUS in its sector
Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures
Valuation estimate
Based on 124 transactions of similar company sales
(all years),
the value of ELUE PAR NOUS is estimated at
4 288 €
(range 1 139€ - 7 607€).
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 value2025
124 transactions
1k€4k€7k€
4 288 €Range: 1 139€ - 7 607€
NAF 5 all-time
Valuation method used
Net Income Multiple
1 873 €
×
2.3x
=4 289 €
Range: 1 139€ - 7 608€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 124 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 (Commerce de gros (commerce interentreprises) d'habillement et de chaussures)
Compare ELUE PAR NOUS with other companies in the same sector:
Yes, ELUE PAR NOUS generated a net profit of 2 k€ in 2025.
Where is the headquarters of ELUE PAR NOUS ?
The headquarters of ELUE PAR NOUS is located in FONSORBES (31470), in the department Haute-Garonne.
Where to find the tax return of ELUE PAR NOUS ?
The tax return of ELUE PAR NOUS 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 ELUE PAR NOUS operate?
ELUE PAR NOUS operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
Rotate your phone to landscape mode to view the chart