SIREN : 529347791
EPNAT 2 is a French company founded 15 years ago, specialized in the sector Soins de beauté. Based in ANGERS (49000), this company of category PME shows in 2021 a revenue of 112 k€. 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 | 2021 | 2017 |
|---|---|---|
| Revenue | 111 958 € | 127 111 € |
| Net income | 25 459 € | 5 689 € |
| EBITDA | 32 571 € | 20 416 € |
| Net margin | 22.7% | 4.5% |
In 2021, EPNAT 2 achieves revenue of 112 k€. Significant drop of -12% vs 2017. After deducting consumption (11 k€), gross margin stands at 101 k€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 33 k€, representing 29.1% of revenue. Positive scissor effect: EBITDA margin improves by +13.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 25 k€, i.e. 22.7% of revenue. This profit can be retained or distributed to shareholders.
111 958 €
100 903 €
32 571 €
26 548 €
25 459 €
24.6%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 71%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 23.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.0%
71.143%
23.041%
0.0
7.3%
In 2021, the debt ratio of EPNAT 2 (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2021, the financial autonomy of EPNAT 2 (71.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2021, the repayment capacity of EPNAT 2 (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.
The liquidity ratio (= Current assets / Current liabilities) stands at 315.96. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.
315.963
0.5
In 2021, the liquidity ratio of EPNAT 2 (315.96) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2021, the interest coverage of EPNAT 2 (0.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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: 57 days. Excellent situation: suppliers finance 57 days of the operating cycle (retail model). Inventory turnover is 25 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 56 days of revenue, i.e. 17 k€ to permanently finance.
17 314 €
0 j
57 j
25 j
56 j
Based on 157 transactions of similar company sales in 2021, the value of EPNAT 2 is estimated at 130 856 € (range 79 973€ - 220 581€). With an EBITDA of 32 571€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.69x (in line with sector norms). 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.
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This estimate is based on the analysis of 157 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 EPNAT 2 with other companies in the same sector:
The revenue of EPNAT 2 in 2021 is 112 k€.
Yes, EPNAT 2 generated a net profit of 25 k€ in 2021.
The headquarters of EPNAT 2 is located in ANGERS (49000), in the department Maine-et-Loire.
The tax return of EPNAT 2 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).
EPNAT 2 operates in the sector Soins de beauté (NAF code 96.02B). See the 'Sector positioning' section above to compare the company with its competitors.