EPOCH D'ENFANCE : revenue, balance sheet and financial ratios

EPOCH D'ENFANCE is a French company founded 13 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in SCEAUX (92330), this company of category PME shows in 2024 a revenue of 28.2 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 - EPOCH D'ENFANCE (SIREN 788650109)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 28 156 215 € 27 221 868 € 26 736 943 € 26 287 045 € 24 494 861 € 24 022 182 € 21 542 526 € 15 865 758 € 13 767 008 €
Net income 2 850 316 € 908 646 € 1 218 007 € 1 479 325 € 1 368 789 € 1 463 532 € 1 254 694 € 280 675 € 386 706 €
EBITDA 1 443 409 € 1 338 429 € 1 966 084 € 2 271 986 € 2 327 226 € 2 153 999 € 2 009 708 € 826 769 € 1 065 935 €
Net margin 10.1% 3.3% 4.6% 5.6% 5.6% 6.1% 5.8% 1.8% 2.8%

Revenue and income statement

In 2024, EPOCH D'ENFANCE achieves revenue of 28.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.4%. Vs 2023: +3%. After deducting consumption (15.2 M€), gross margin stands at 12.9 M€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.4 M€, representing 5.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.9 M€, i.e. 10.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

28 156 215 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

12 913 448 €

EBITDA (2024) ?
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

1 443 409 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 102 564 €

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

2 850 316 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.1%

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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 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 21%. The balance between equity and debt is satisfactory. Cash flow represents 3.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.0%

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

20.512%

Cash flow / Revenue (2024) ?
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

3.344%

Repayment capacity (2024) ?
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

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

40.4%

Solvency indicators evolution
EPOCH D'ENFANCE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.08
Med: 13.95
Q3: 53.28
Excellent -11 pts over 3 years

In 2024, the debt ratio of EPOCH D'ENFANCE (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.

Financial autonomy
20.51% 2024
2022
2023
2024
Q1: 15.13%
Med: 40.89%
Q3: 62.7%
Average

In 2024, the financial autonomy of EPOCH D'ENFANCE (20.5%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.68 years
Excellent -26 pts over 3 years

In 2024, the repayment capacity of EPOCH D'ENFANCE (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 121.02. 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 2.1x. Financial charges are adequately covered by operations.

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

121.021

Interest coverage (2024) ?
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

2.102

Liquidity indicators evolution
EPOCH D'ENFANCE

Sector positioning

Liquidity ratio
121.02 2024
2022
2023
2024
Q1: 148.38
Med: 236.0
Q3: 414.69
Watch

In 2024, the liquidity ratio of EPOCH D'ENFANCE (121.02) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
2.1x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.11x
Q3: 6.38x
Good +24 pts over 3 years

In 2024, the interest coverage of EPOCH D'ENFANCE (2.1x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 85 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 153 days. Excellent situation: suppliers finance 68 days of the operating cycle (retail model). Overall, WCR represents 93 days of revenue, i.e. 7.3 M€ to permanently finance.

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

7 268 527 €

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

85 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

153 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 in days of revenue (2024) ?
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

93 j

WCR and payment terms evolution
EPOCH D'ENFANCE

Positioning of EPOCH D'ENFANCE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of EPOCH D'ENFANCE is estimated at 5 390 234 € (range 1 974 482€ - 12 792 401€). With an EBITDA of 1 443 409€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (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 2024
145 transactions
1974k€ 5390k€ 12792k€
5 390 234 € Range: 1 974 482€ - 12 792 401€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 443 409 € × 2.6x
Estimation 3 761 973 €
1 368 583€ - 10 574 725€
Revenue Multiple 30%
28 156 215 € × 0.19x
Estimation 5 387 017 €
3 031 946€ - 13 733 265€
Net Income Multiple 20%
2 850 316 € × 3.3x
Estimation 9 465 715 €
1 903 039€ - 16 925 294€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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) d'autres biens domestiques )

Compare EPOCH D'ENFANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Frequently asked questions about EPOCH D'ENFANCE

What is the revenue of EPOCH D'ENFANCE ?

The revenue of EPOCH D'ENFANCE in 2024 is 28.2 M€.

Is EPOCH D'ENFANCE profitable?

Yes, EPOCH D'ENFANCE generated a net profit of 2.9 M€ in 2024.

Where is the headquarters of EPOCH D'ENFANCE ?

The headquarters of EPOCH D'ENFANCE is located in SCEAUX (92330), in the department Hauts-de-Seine.

Where to find the tax return of EPOCH D'ENFANCE ?

The tax return of EPOCH D'ENFANCE 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 EPOCH D'ENFANCE operate?

EPOCH D'ENFANCE operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.