SIREN : 490547189
EPINA is a French company founded 19 years ago, specialized in the sector Autres commerces de détail en magasin non spécialisé. Based in CHAVELOT (88150), this company of category PME shows in 2024 a revenue of 2.1 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 2 069 473 € | 2 004 479 € | 1 559 640 € | 1 675 961 € | 1 454 437 € | 1 800 289 € | 1 617 360 € | 1 726 603 € | 1 862 626 € |
| Net income | 105 483 € | 90 073 € | 60 870 € | 65 443 € | 55 001 € | 62 288 € | 31 791 € | 44 430 € | 43 041 € |
| EBITDA | 200 808 € | 175 576 € | 127 432 € | 138 040 € | 120 678 € | 140 816 € | 91 147 € | 113 919 € | 114 945 € |
| Net margin | 5.1% | 4.5% | 3.9% | 3.9% | 3.8% | 3.5% | 2.0% | 2.6% | 2.3% |
In 2024, EPINA achieves revenue of 2.1 M€. Revenue is growing positively over 9 years (CAGR: +1.3%). Vs 2023: +3%. After deducting consumption (1.4 M€), gross margin stands at 627 k€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 201 k€, representing 9.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 105 k€, i.e. 5.1% of revenue. This profit can be retained or distributed to shareholders.
2 069 473 €
627 024 €
200 808 €
139 005 €
105 483 €
9.7%
The debt ratio (= Financial debt / Equity x 100) stands at 77%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 41%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
77.28%
40.564%
5.227%
0.817
15.1%
In 2024, the debt ratio of EPINA (77.28) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of EPINA (40.6%) 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.
In 2024, the repayment capacity of EPINA (0.82) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 117.85. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.
117.853
0.329
In 2024, the liquidity ratio of EPINA (117.85) 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.
In 2024, the interest coverage of EPINA (0.3x) 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) 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: 12 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Overall, WCR represents 6 days of revenue, i.e. 36 k€ to permanently finance. Notable WCR improvement over the period (-75%), freeing up cash.
36 236 €
0 j
12 j
0 j
6 j
Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 236 805€ to 2 114 476€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 31 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare EPINA with other companies in the same sector:
Voir toutes les statistiques du secteur Autres commerces de détail en magasin non spécialisé
The revenue of EPINA in 2024 is 2.1 M€.
Yes, EPINA generated a net profit of 105 k€ in 2024.
The headquarters of EPINA is located in CHAVELOT (88150), in the department Vosges.
The tax return of EPINA 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).
EPINA operates in the sector Autres commerces de détail en magasin non spécialisé (NAF code 47.19B). See the 'Sector positioning' section above to compare the company with its competitors.