E.P.H.I. INFORMATIQUE ELECTRONIQUE : revenue, balance sheet and financial ratios

E.P.H.I. INFORMATIQUE ELECTRONIQUE is a French company founded 29 years ago, specialized in the sector Commerce de détail d'ordinateurs, d'unités périphériques et de logiciels en magasin spécialisé. Based in VERDUN (55100), this company of category PME shows in 2025 a revenue of 118 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - E.P.H.I. INFORMATIQUE ELECTRONIQUE (SIREN 407878982)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 118 456 € 126 276 € 121 514 € 129 461 € 117 425 € 98 162 € 103 587 € 103 685 € 109 827 € 106 376 €
Net income 3 550 € 1 443 € 2 977 € 1 871 € 3 240 € 4 134 € 406 € 3 617 € 3 098 € 4 700 €
EBITDA 3 381 € 1 532 € 2 955 € 1 824 € 3 209 € 4 133 € -528 € 1 506 € 3 253 € 4 625 €
Net margin 3.0% 1.1% 2.4% 1.4% 2.8% 4.2% 0.4% 3.5% 2.8% 4.4%

Revenue and income statement

In 2025, E.P.H.I. INFORMATIQUE ELECTRONIQUE achieves revenue of 118 k€. Revenue is growing positively over 10 years (CAGR: +1.2%). Slight decline of -6% vs 2024. After deducting consumption (38 k€), gross margin stands at 80 k€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3 k€, representing 2.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4 k€, i.e. 3.0% 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

118 456 €

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

80 202 €

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

3 381 €

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

3 550 €

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

3 550 €

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

2.9%

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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 8%. 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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 3.0% 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

8.345%

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

3.504%

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

2.997%

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

0.0

Solvency indicators evolution
E.P.H.I. INFORMATIQUE ELECTRONIQUE

Sector positioning

Debt ratio
8.35 2025
2023
2024
2025
Q1: 0.85
Med: 16.11
Q3: 47.41
Good +12 pts over 3 years

In 2025, the debt ratio of E.P.H.I. INFORMATIQUE ELE... (8.35) 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
3.5% 2025
2023
2024
2025
Q1: 18.5%
Med: 41.53%
Q3: 60.04%
Watch -7 pts over 3 years

In 2025, the financial autonomy of E.P.H.I. INFORMATIQUE ELE... (3.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.07 years
Q3: 1.75 years
Excellent

In 2025, the repayment capacity of E.P.H.I. INFORMATIQUE ELE... (0.00) 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 336.39. 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

336.386

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

0.0

Liquidity indicators evolution
E.P.H.I. INFORMATIQUE ELECTRONIQUE

Sector positioning

Liquidity ratio
336.39 2025
2023
2024
2025
Q1: 144.39
Med: 221.99
Q3: 361.54
Good

In 2025, the liquidity ratio of E.P.H.I. INFORMATIQUE ELE... (336.39) 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
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.65x
Q3: 3.44x
Average

In 2025, the interest coverage of E.P.H.I. INFORMATIQUE ELE... (0.0x) 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: 60 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. The company must finance 27 days of gap between collections and payments. Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-54 days): operations structurally generate cash. Notable WCR improvement over the period (-79%), freeing up cash.

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

-17 736 €

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

60 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

33 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

10 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

-54 j

WCR and payment terms evolution
E.P.H.I. INFORMATIQUE ELECTRONIQUE

Positioning of E.P.H.I. INFORMATIQUE ELECTRONIQUE in its sector

Comparison with sector Commerce de détail d'ordinateurs, d'unités périphériques et de logiciels en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 7 122€ to 23 712€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
7k€ 12k€ 23k€
12 182 € Range: 7 122€ - 23 712€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 47 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 d'ordinateurs, d'unités périphériques et de logiciels en magasin spécialisé)

Compare E.P.H.I. INFORMATIQUE ELECTRONIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'ordinateurs, d'unités périphériques et de logiciels en magasin spécialisé

Frequently asked questions about E.P.H.I. INFORMATIQUE ELECTRONIQUE

What is the revenue of E.P.H.I. INFORMATIQUE ELECTRONIQUE ?

The revenue of E.P.H.I. INFORMATIQUE ELECTRONIQUE in 2025 is 118 k€.

Is E.P.H.I. INFORMATIQUE ELECTRONIQUE profitable?

Yes, E.P.H.I. INFORMATIQUE ELECTRONIQUE generated a net profit of 4 k€ in 2025.

Where is the headquarters of E.P.H.I. INFORMATIQUE ELECTRONIQUE ?

The headquarters of E.P.H.I. INFORMATIQUE ELECTRONIQUE is located in VERDUN (55100), in the department Meuse.

Where to find the tax return of E.P.H.I. INFORMATIQUE ELECTRONIQUE ?

The tax return of E.P.H.I. INFORMATIQUE ELECTRONIQUE 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.H.I. INFORMATIQUE ELECTRONIQUE operate?

E.P.H.I. INFORMATIQUE ELECTRONIQUE operates in the sector Commerce de détail d'ordinateurs, d'unités périphériques et de logiciels en magasin spécialisé (NAF code 47.41Z). See the 'Sector positioning' section above to compare the company with its competitors.