ELYSIAN DEVELOPPEMENT : revenue, balance sheet and financial ratios

ELYSIAN DEVELOPPEMENT is a French company founded 7 years ago, specialized in the sector Services administratifs combinés de bureau. Based in SAINT-ANDRE-D'APCHON (42370), this company of category PME shows in 2024 a revenue of 74 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

Financial history - ELYSIAN DEVELOPPEMENT (SIREN 843091489)
Indicator 2024 2023 2022 2021 2020 2019
Revenue 73 807 € 120 248 € 118 947 € 118 491 € 88 517 € 73 119 €
Net income -8 482 € 15 502 € 4 215 € 9 909 € 9 352 € 3 305 €
EBITDA -21 014 € 16 913 € 40 012 € 18 860 € 24 406 € 9 783 €
Net margin -11.5% 12.9% 3.5% 8.4% 10.6% 4.5%

Revenue and income statement

In 2024, ELYSIAN DEVELOPPEMENT achieves revenue of 74 k€. Revenue is growing positively over 6 years (CAGR: +0.2%). Significant drop of -39% vs 2023. After deducting consumption (0 €), gross margin stands at 74 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -21 k€, representing -28.5% of revenue. Warning negative scissor effect: despite revenue change (-39%), EBITDA varies by -224%, reducing margin by 42.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -8 k€ (-11.5% 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

73 807 €

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

73 807 €

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

-21 014 €

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

-24 522 €

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

-8 482 €

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

-28.5%

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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 29%. 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 62%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

29.049%

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

62.3%

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

-17.242%

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

-3.116

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

10.1%

Solvency indicators evolution
ELYSIAN DEVELOPPEMENT

Sector positioning

Debt ratio
29.05 2024
2022
2023
2024
Q1: 0.0
Med: 11.23
Q3: 90.41
Average +26 pts over 3 years

In 2024, the debt ratio of ELYSIAN DEVELOPPEMENT (29.05) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
62.3% 2024
2022
2023
2024
Q1: 5.18%
Med: 39.1%
Q3: 79.71%
Good -7 pts over 3 years

In 2024, the financial autonomy of ELYSIAN DEVELOPPEMENT (62.3%) 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.

Repayment capacity
-3.12 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.02 years
Q3: 2.9 years
Excellent -26 pts over 3 years

In 2024, the repayment capacity of ELYSIAN DEVELOPPEMENT (-3.12) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 465.76. 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

465.762

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

-4.83

Liquidity indicators evolution
ELYSIAN DEVELOPPEMENT

Sector positioning

Liquidity ratio
465.76 2024
2022
2023
2024
Q1: 104.39
Med: 336.39
Q3: 1728.48
Good

In 2024, the liquidity ratio of ELYSIAN DEVELOPPEMENT (465.76) 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.

Interest coverage
-4.83x 2024
2022
2023
2024
Q1: -24.69x
Med: 0.0x
Q3: 0.2x
Average -30 pts over 3 years

In 2024, the interest coverage of ELYSIAN DEVELOPPEMENT (-4.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 208 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. The gap of 172 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 792 days of revenue, i.e. 162 k€ to permanently finance. Over 2019-2024, WCR increased by +3366%, requiring additional financing.

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

162 387 €

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

208 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

36 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

792 j

WCR and payment terms evolution
ELYSIAN DEVELOPPEMENT

Positioning of ELYSIAN DEVELOPPEMENT in its sector

Comparison with sector Services administratifs combinés de bureau

Valuation estimate

Based on 173 transactions of similar company sales (all years), the value of ELYSIAN DEVELOPPEMENT is estimated at 28 371 € (range 11 879€ - 64 084€). The price/revenue ratio is 0.38x (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.

Estimated enterprise value 2024
173 transactions
11k€ 28k€ 64k€
28 371 € Range: 11 879€ - 64 084€
NAF 5 all-time

Valuation method used

Revenue Multiple
73 807 € × 0.38x = 28 371 €
Range: 11 880€ - 64 085€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 173 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 (Services administratifs combinés de bureau)

Compare ELYSIAN DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Services administratifs combinés de bureau

Frequently asked questions about ELYSIAN DEVELOPPEMENT

What is the revenue of ELYSIAN DEVELOPPEMENT ?

The revenue of ELYSIAN DEVELOPPEMENT in 2024 is 74 k€.

Is ELYSIAN DEVELOPPEMENT profitable?

ELYSIAN DEVELOPPEMENT recorded a net loss in 2024.

Where is the headquarters of ELYSIAN DEVELOPPEMENT ?

The headquarters of ELYSIAN DEVELOPPEMENT is located in SAINT-ANDRE-D'APCHON (42370), in the department Loire.

Where to find the tax return of ELYSIAN DEVELOPPEMENT ?

The tax return of ELYSIAN 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 ELYSIAN DEVELOPPEMENT operate?

ELYSIAN DEVELOPPEMENT operates in the sector Services administratifs combinés de bureau (NAF code 82.11Z). See the 'Sector positioning' section above to compare the company with its competitors.