EPSA MARKETPLACE : revenue, balance sheet and financial ratios

EPSA MARKETPLACE is a French company founded 14 years ago, specialized in the sector Intermédiaires du commerce en machines, équipements industriels, navires et avions. Based in LISSES (91090), this company of category ETI shows in 2025 a revenue of 138.7 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 - EPSA MARKETPLACE (SIREN 537976631)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 138 689 262 € 179 968 048 € 182 459 297 € 151 619 326 € 138 623 390 € 59 107 699 € 67 424 035 € 63 291 824 € 51 806 346 €
Net income -5 966 178 € -2 279 895 € -27 487 € -17 341 € -3 355 974 € 317 295 € 685 285 € -857 777 € -485 441 €
EBITDA -794 433 € -216 915 € -31 778 € 2 159 157 € 1 188 618 € 508 760 € 1 008 086 € 180 877 € 284 020 €
Net margin -4.3% -1.3% -0.0% -0.0% -2.4% 0.5% 1.0% -1.4% -0.9%

Revenue and income statement

In 2025, EPSA MARKETPLACE achieves revenue of 138.7 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +13.1%. Significant drop of -23% vs 2024. After deducting consumption (127.1 M€), gross margin stands at 11.6 M€, i.e. a rate of 8%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -794 k€, representing -0.6% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -6.0 M€ (-4.3% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

138 689 262 €

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

11 609 334 €

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

-794 433 €

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

-750 882 €

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

-5 966 178 €

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

-0.6%

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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 120%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

119.621%

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

9.376%

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

-1.967%

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

-2.3

Asset age ratio (2025) ?
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

19.5%

Solvency indicators evolution
EPSA MARKETPLACE

Sector positioning

Debt ratio
119.62 2025
2023
2024
2025
Q1: 0.0
Med: 7.36
Q3: 45.92
Watch

In 2025, the debt ratio of EPSA MARKETPLACE (119.62) 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
9.38% 2025
2023
2024
2025
Q1: 21.3%
Med: 49.69%
Q3: 68.29%
Watch

In 2025, the financial autonomy of EPSA MARKETPLACE (9.4%) 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
-2.3 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 0.51 years
Excellent -72 pts over 3 years

In 2025, the repayment capacity of EPSA MARKETPLACE (-2.30) 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 99.15. 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

99.151

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

-527.417

Liquidity indicators evolution
EPSA MARKETPLACE

Sector positioning

Liquidity ratio
99.15 2025
2023
2024
2025
Q1: 163.0
Med: 257.47
Q3: 478.49
Watch

In 2025, the liquidity ratio of EPSA MARKETPLACE (99.15) 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
-527.42x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 0.87x
Watch

In 2025, the interest coverage of EPSA MARKETPLACE (-527.4x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 101 days. Excellent situation: suppliers finance 90 days of the operating cycle (retail model). Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 78 days of revenue, i.e. 30.2 M€ to permanently finance. Over 2017-2025, WCR increased by +74%, requiring additional financing.

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

30 216 230 €

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

11 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

101 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

1 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

78 j

WCR and payment terms evolution
EPSA MARKETPLACE

Positioning of EPSA MARKETPLACE in its sector

Comparison with sector Intermédiaires du commerce en machines, équipements industriels, navires et avions

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of EPSA MARKETPLACE is estimated at 44 975 067 € (range 21 088 319€ - 110 035 341€). The price/revenue ratio is 0.32x (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 2025
229 transactions
21088k€ 44975k€ 110035k€
44 975 067 € Range: 21 088 319€ - 110 035 341€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
138 689 262 € × 0.32x = 44 975 067 €
Range: 21 088 320€ - 110 035 341€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Intermédiaires du commerce en machines, équipements industriels, navires et avions)

Compare EPSA MARKETPLACE with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en machines, équipements industriels, navires et avions

Frequently asked questions about EPSA MARKETPLACE

What is the revenue of EPSA MARKETPLACE ?

The revenue of EPSA MARKETPLACE in 2025 is 138.7 M€.

Is EPSA MARKETPLACE profitable?

EPSA MARKETPLACE recorded a net loss in 2025.

Where is the headquarters of EPSA MARKETPLACE ?

The headquarters of EPSA MARKETPLACE is located in LISSES (91090), in the department Essonne.

Where to find the tax return of EPSA MARKETPLACE ?

The tax return of EPSA MARKETPLACE 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 EPSA MARKETPLACE operate?

EPSA MARKETPLACE operates in the sector Intermédiaires du commerce en machines, équipements industriels, navires et avions (NAF code 46.14Z). See the 'Sector positioning' section above to compare the company with its competitors.