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EPHREM FUSION : revenue, balance sheet and financial ratios

EPHREM FUSION is a French company founded 6 years ago, specialized in the sector Fabrication de produits réfractaires. Based in VILLENEUVE (04180), this company of category PME shows in 2023 a revenue of 1.1 M€. 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 - EPHREM FUSION (SIREN 854076775)
Indicator 2024 2023 2022 2021 2020
Revenue N/C 1 099 400 € N/C N/C N/C
Net income 52 266 € 7 853 € 102 788 € 102 788 € 93 528 €
EBITDA N/C 47 039 € N/C N/C N/C
Net margin N/C 0.7% N/C N/C N/C

Revenue and income statement

In 2024, EPHREM FUSION generates positive net income of 52 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2024: 94 k€ -> 52 k€.

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

52 266 €

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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 142%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory.

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

142.345%

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

35.377%

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

66.8%

Solvency indicators evolution
EPHREM FUSION

Sector positioning

Debt ratio
142.34 2024
2022
2023
2024
Q1: 9.57
Med: 46.02
Q3: 115.63
Watch

In 2024, the debt ratio of EPHREM FUSION (142.34) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
35.38% 2024
2022
2023
2024
Q1: 29.44%
Med: 41.16%
Q3: 58.43%
Average

In 2024, the financial autonomy of EPHREM FUSION (35.4%) 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
8.88 years 2023
2023
Q1: 0.07 years
Med: 0.63 years
Q3: 2.62 years
Watch

In 2023, the repayment capacity of EPHREM FUSION (8.88) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 345.88. 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

345.88

Liquidity indicators evolution
EPHREM FUSION

Sector positioning

Liquidity ratio
345.88 2024
2022
2023
2024
Q1: 197.1
Med: 286.28
Q3: 417.18
Good -14 pts over 3 years

In 2024, the liquidity ratio of EPHREM FUSION (345.88) 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
11.58x 2023
2023
Q1: -4.58x
Med: 2.48x
Q3: 7.26x
Excellent

In 2023, the interest coverage of EPHREM FUSION (11.6x) 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.

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

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) ?
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

0 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 and payment terms evolution
EPHREM FUSION

Positioning of EPHREM FUSION in its sector

Comparison with sector Fabrication de produits réfractaires

Valuation estimate

Based on 228 transactions of similar company sales (all years), the value of EPHREM FUSION is estimated at 94 473 € (range 25 197€ - 224 178€). 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
228 transactions
25k€ 94k€ 224k€
94 473 € Range: 25 197€ - 224 178€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
52 266 € × 1.8x = 94 474 €
Range: 25 198€ - 224 178€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 228 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 (Fabrication de produits réfractaires)

Compare EPHREM FUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de produits réfractaires

Frequently asked questions about EPHREM FUSION

What is the revenue of EPHREM FUSION ?

The revenue of EPHREM FUSION in 2023 is 1.1 M€.

Is EPHREM FUSION profitable?

Yes, EPHREM FUSION generated a net profit of 52 k€ in 2024.

Where is the headquarters of EPHREM FUSION ?

The headquarters of EPHREM FUSION is located in VILLENEUVE (04180), in the department Alpes-de-Haute-Provence.

Where to find the tax return of EPHREM FUSION ?

The tax return of EPHREM FUSION 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 EPHREM FUSION operate?

EPHREM FUSION operates in the sector Fabrication de produits réfractaires (NAF code 23.20Z). See the 'Sector positioning' section above to compare the company with its competitors.