Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2012-09-10 (13 years)Status: ActiveBusiness sector: Commerce de détail de produits surgelésLocation: SARROLA-CARCOPINO (20167), None
E.P. 2A : revenue, balance sheet and financial ratios
E.P. 2A is a French company
founded 13 years ago,
specialized in the sector Commerce de détail de produits surgelés.
Based in SARROLA-CARCOPINO (20167),
this company of category PME
shows in 2019 a revenue of 1.6 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, E.P. 2A generates positive net income of 88 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
87 531 €
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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
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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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 13%. 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 38%. The balance between equity and debt is satisfactory.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
13.465%
Financial autonomy (2024)
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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
38.005%
Asset age ratio (2024)
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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
Debt ratio
110.993
68.264
37.547
5.699
0.075
0.0
0.0
0.0
13.465
Financial autonomy
20.308
26.374
33.758
29.691
20.157
34.565
33.598
33.569
38.005
Repayment capacity
4.768
1.984
1.959
0.503
None
None
None
None
None
Cash flow / Revenue
1.934%
3.267%
2.14%
1.208%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
13.462024
2022
2023
2024
Q1: 0.09
Med: 22.11
Q3: 174.53
Good+15 pts over 3 years
In 2024, the debt ratio of E.P. 2A (13.46) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
38.01%2024
2022
2023
2024
Q1: 1.91%
Med: 28.35%
Q3: 53.33%
Good
In 2024, the financial autonomy of E.P. 2A (38.0%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 157.13. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
157.126
Liquidity indicators evolution E.P. 2A
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
115.38
118.988
119.855
104.548
96.089
125.662
135.273
137.453
157.126
Interest coverage
3.868
3.179
3.136
1.357
None
None
None
None
None
Sector positioning
Liquidity ratio
157.132024
2022
2023
2024
Q1: 108.06
Med: 154.07
Q3: 280.2
Good+10 pts over 3 years
In 2024, the liquidity ratio of E.P. 2A (157.13) 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.
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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 974 days. Excellent situation: suppliers finance 974 days of the operating cycle (retail model).
Operating WCR (2024)
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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 (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
0 j
Supplier credit (2024)
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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
974 j
Inventory turnover (2024)
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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 E.P. 2A
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
127 527 €
78 994 €
92 503 €
100 268 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
12
7
13
14
0
0
0
0
0
Customer payment term (days)
0
0
0
0
0
2
1
0
0
Supplier payment term (days)
85
71
62
91
0
895
1447
1363
974
Positioning of E.P. 2A in its sector
Comparison with sector Commerce de détail de produits surgelés
Valuation estimate
Based on 551 transactions of similar company sales
in 2024,
the value of E.P. 2A is estimated at
509 928 €
(range 230 034€ - 1 151 575€).
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 value2024
551 transactions
230k€509k€1151k€
509 928 €Range: 230 034€ - 1 151 575€
NAF 5 année 2024
Valuation method used
Net Income Multiple
87 531 €
×
5.8x
=509 928 €
Range: 230 035€ - 1 151 575€
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 551 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 détail de produits surgelés)
Compare E.P. 2A with other companies in the same sector:
Yes, E.P. 2A generated a net profit of 88 k€ in 2024.
Where is the headquarters of E.P. 2A ?
The headquarters of E.P. 2A is located in SARROLA-CARCOPINO (20167).
Where to find the tax return of E.P. 2A ?
The tax return of E.P. 2A 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 E.P. 2A operate?
E.P. 2A operates in the sector Commerce de détail de produits surgelés (NAF code 47.11A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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