SIREN : 531295830
ELUO SARL is a French company founded 15 years ago, specialized in the sector Commerce d'alimentation générale. Based in GRASSE (06130), this company of category PME shows in 2020 a revenue of 369 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 | 2020 |
|---|---|
| Revenue | 368 930 € |
| Net income | 17 048 € |
| EBITDA | 21 811 € |
| Net margin | 4.6% |
In 2020, ELUO SARL achieves revenue of 369 k€. After deducting consumption (99 k€), gross margin stands at 270 k€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 22 k€, representing 5.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 17 k€, i.e. 4.6% of revenue. This profit can be retained or distributed to shareholders.
368 930 €
269 719 €
21 811 €
21 368 €
17 048 €
5.9%
The debt ratio (= Financial debt / Equity x 100) stands at 107%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
107.435%
28.689%
4.334%
1.842
7.0%
In 2020, the debt ratio of ELUO SARL (107.44) 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 2020, the financial autonomy of ELUO SARL (28.7%) 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 2020, the repayment capacity of ELUO SARL (1.84) 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 240.20. 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 6.4x. Operating income very largely covers interest expenses: high safety margin.
240.203
6.355
In 2020, the liquidity ratio of ELUO SARL (240.20) 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.
In 2020, the interest coverage of ELUO SARL (6.4x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 24 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 14 days of revenue, i.e. 14 k€ to permanently finance.
14 248 €
3 j
23 j
24 j
14 j
Based on 312 transactions of similar company sales in 2020, the value of ELUO SARL is estimated at 83 734 € (range 35 634€ - 166 719€). With an EBITDA of 21 811€, the sector multiple of 3.5x is applied. The price/revenue ratio is 0.25x (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 312 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 ELUO SARL with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce d'alimentation générale
The revenue of ELUO SARL in 2020 is 369 k€.
Yes, ELUO SARL generated a net profit of 17 k€ in 2020.
The headquarters of ELUO SARL is located in GRASSE (06130), in the department Alpes-Maritimes.
The tax return of ELUO SARL 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).
ELUO SARL operates in the sector Commerce d'alimentation générale (NAF code 47.11B). See the 'Sector positioning' section above to compare the company with its competitors.