E.P. DIS : revenue, balance sheet and financial ratios

E.P. DIS is a French company founded 28 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in VAL-DE-REUIL (27100), this company of category GE shows in 2025 a revenue of 424.8 M€. 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 - E.P. DIS (SIREN 412543449)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 424 802 916 € 391 702 861 € 369 498 219 € 388 492 143 € 360 012 781 € 339 076 324 € 315 006 150 € 356 087 342 € 201 476 566 €
Net income 24 428 678 € 12 678 989 € 11 262 302 € 11 184 905 € 8 804 190 € 7 717 626 € 7 142 431 € 9 254 728 € 5 276 418 €
EBITDA 20 745 080 € 20 566 940 € 18 149 164 € 19 251 410 € 16 608 084 € 14 826 378 € 13 771 575 € 17 338 957 € 10 524 313 €
Net margin 5.8% 3.2% 3.0% 2.9% 2.4% 2.3% 2.3% 2.6% 2.6%

Revenue and income statement

In 2025, E.P. DIS achieves revenue of 424.8 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +8.6%. Vs 2024: +8%. After deducting consumption (370.6 M€), gross margin stands at 54.2 M€, i.e. a rate of 13%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 20.7 M€, representing 4.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 24.4 M€, i.e. 5.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

424 802 916 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

54 222 912 €

EBITDA (2025) ?
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

20 745 080 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

20 657 816 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

24 428 678 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.9%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 10%. 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 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

9.527%

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

34.633%

Cash flow / Revenue (2025) ?
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

2.35%

Repayment capacity (2025) ?
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

0.019

Asset age ratio (2025) ?
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

89.8%

Solvency indicators evolution
E.P. DIS

Sector positioning

Debt ratio
9.53 2025
2023
2024
2025
Q1: 0.0
Med: 3.67
Q3: 28.55
Average

In 2025, the debt ratio of E.P. DIS (9.53) 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
34.63% 2025
2023
2024
2025
Q1: 26.28%
Med: 43.48%
Q3: 62.04%
Average -14 pts over 3 years

In 2025, the financial autonomy of E.P. DIS (34.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.02 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 0.67 years
Average

In 2025, the repayment capacity of E.P. DIS (0.02) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 152.08. 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 17.0x. Operating income very largely covers interest expenses: high safety margin.

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

152.081

Interest coverage (2025) ?
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

16.994

Liquidity indicators evolution
E.P. DIS

Sector positioning

Liquidity ratio
152.08 2025
2023
2024
2025
Q1: 147.44
Med: 215.05
Q3: 310.05
Average -9 pts over 3 years

In 2025, the liquidity ratio of E.P. DIS (152.08) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
16.99x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.36x
Q3: 5.44x
Excellent

In 2025, the interest coverage of E.P. DIS (17.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Inventory turnover is 52 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 114 days of revenue, i.e. 134.2 M€ to permanently finance. Over 2016-2025, WCR increased by +131%, requiring additional financing.

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

134 220 729 €

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

26 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

61 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

52 j

WCR in days of revenue (2025) ?
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

114 j

WCR and payment terms evolution
E.P. DIS

Positioning of E.P. DIS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of E.P. DIS is estimated at 38 456 428 € (range 19 697 395€ - 123 443 295€). With an EBITDA of 20 745 080€, the sector multiple of 0.7x is applied. The price/revenue ratio is 0.21x (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 2025
124 transactions
19697k€ 38456k€ 123443k€
38 456 428 € Range: 19 697 395€ - 123 443 295€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
20 745 080 € × 0.7x
Estimation 14 602 153 €
6 902 958€ - 53 146 511€
Revenue Multiple 30%
424 802 916 € × 0.21x
Estimation 90 472 146 €
49 060 901€ - 274 041 619€
Net Income Multiple 20%
24 428 678 € × 0.8x
Estimation 20 068 541 €
7 638 231€ - 73 287 768€

Valuation evolution

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) de produits pharmaceutiques)

Compare E.P. DIS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Frequently asked questions about E.P. DIS

What is the revenue of E.P. DIS ?

The revenue of E.P. DIS in 2025 is 424.8 M€.

Is E.P. DIS profitable?

Yes, E.P. DIS generated a net profit of 24.4 M€ in 2025.

Where is the headquarters of E.P. DIS ?

The headquarters of E.P. DIS is located in VAL-DE-REUIL (27100), in the department Eure.

Where to find the tax return of E.P. DIS ?

The tax return of E.P. DIS 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. DIS operate?

E.P. DIS operates in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques (NAF code 46.46Z). See the 'Sector positioning' section above to compare the company with its competitors.