EPSE JOUECLUB ENTENTE DES PROFESSIONNELS SPECIALISTES DE L'ENFANT : revenue, balance sheet and financial ratios

EPSE JOUECLUB ENTENTE DES PROFESSIONNELS SPECIALISTES DE L'ENFANT is a French company founded 69 years ago, specialized in the sector Centrales d'achat non alimentaires. Based in BORDEAUX (33300), this company of category ETI shows in 2024 a revenue of 35.0 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 - EPSE JOUECLUB ENTENTE DES PROFESSIONNELS SPECIALISTES DE L'ENFANT (SIREN 457207249)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 34 991 702 € 34 981 882 € 35 073 197 € 34 602 468 € 30 844 663 € 32 123 718 € 30 692 667 € 31 803 631 € 32 957 866 €
Net income 7 343 168 € 7 561 145 € 8 091 182 € 9 043 093 € 7 306 253 € 5 889 875 € 7 930 920 € 10 355 576 € 10 833 748 €
EBITDA 7 781 790 € 7 216 508 € 7 401 410 € 8 622 002 € 6 365 464 € 7 465 659 € 7 281 290 € 10 512 358 € 10 771 722 €
Net margin 21.0% 21.6% 23.1% 26.1% 23.7% 18.3% 25.8% 32.6% 32.9%

Revenue and income statement

In 2024, EPSE JOUECLUB ENTENTE DES PROFESSIONNELS SPECIALISTES DE L'ENFANT achieves revenue of 35.0 M€. Revenue is growing positively over 9 years (CAGR: +0.8%). Vs 2023: +0%. After deducting consumption (-12 k€), gross margin stands at 35.0 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 7.8 M€, representing 22.2% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7.3 M€, i.e. 21.0% 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

34 991 702 €

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

35 003 822 €

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

7 781 790 €

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

7 435 928 €

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

7 343 168 €

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

22.2%

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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 155%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 22.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

155.085%

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

24.581%

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

22.415%

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

5.265

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

29.9%

Solvency indicators evolution
EPSE JOUECLUB ENTENTE DES PROFESSIONNELS SPECIALISTES DE L'ENFANT

Sector positioning

Debt ratio
155.09 2024
2022
2023
2024
Q1: 0.09
Med: 12.77
Q3: 91.48
Watch +16 pts over 3 years

In 2024, the debt ratio of EPSE JOUECLUB ENTENTE DES... (155.09) 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
24.58% 2024
2022
2023
2024
Q1: 14.45%
Med: 32.5%
Q3: 56.23%
Average -21 pts over 3 years

In 2024, the financial autonomy of EPSE JOUECLUB ENTENTE DES... (24.6%) 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
5.26 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.18 years
Q3: 3.44 years
Watch +18 pts over 3 years

In 2024, the repayment capacity of EPSE JOUECLUB ENTENTE DES... (5.26) 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 247.94. 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 31.1x. Operating income very largely covers interest expenses: high safety margin.

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

247.944

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

31.15

Liquidity indicators evolution
EPSE JOUECLUB ENTENTE DES PROFESSIONNELS SPECIALISTES DE L'ENFANT

Sector positioning

Liquidity ratio
247.94 2024
2022
2023
2024
Q1: 121.61
Med: 177.19
Q3: 308.74
Good +10 pts over 3 years

In 2024, the liquidity ratio of EPSE JOUECLUB ENTENTE DES... (247.94) 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
31.15x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.78x
Q3: 21.01x
Excellent +21 pts over 3 years

In 2024, the interest coverage of EPSE JOUECLUB ENTENTE DES... (31.1x) 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. Average customer payment term: 282 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 305 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Overall, WCR represents 713 days of revenue, i.e. 69.3 M€ to permanently finance. Over 2016-2024, WCR increased by +78%, requiring additional financing.

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

69 331 509 €

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

282 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

305 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

713 j

WCR and payment terms evolution
EPSE JOUECLUB ENTENTE DES PROFESSIONNELS SPECIALISTES DE L'ENFANT

Positioning of EPSE JOUECLUB ENTENTE DES PROFESSIONNELS SPECIALISTES DE L'ENFANT in its sector

Comparison with sector Centrales d'achat non alimentaires

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of EPSE JOUECLUB ENTENTE DES PROFESSIONNELS SPECIALISTES DE L'ENFANT is estimated at 9 237 511 € (range 4 952 742€ - 35 370 710€). With an EBITDA of 7 781 790€, the sector multiple of 1.0x is applied. 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
85 tx
4952k€ 9237k€ 35370k€
9 237 511 € Range: 4 952 742€ - 35 370 710€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
7 781 790 € × 1.0x
Estimation 7 659 266 €
4 204 681€ - 33 945 746€
Revenue Multiple 30%
34 991 702 € × 0.32x
Estimation 11 304 531 €
6 296 258€ - 26 862 578€
Net Income Multiple 20%
7 343 168 € × 1.4x
Estimation 10 082 597 €
4 807 623€ - 51 695 319€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Centrales d'achat non alimentaires)

Compare EPSE JOUECLUB ENTENTE DES PROFESSIONNELS SPECIALISTES DE L'ENFANT with other companies in the same sector:

Voir toutes les statistiques du secteur Centrales d'achat non alimentaires

Frequently asked questions about EPSE JOUECLUB ENTENTE DES PROFESSIONNELS SPECIALISTES DE L'ENFANT

What is the revenue of EPSE JOUECLUB ENTENTE DES PROFESSIONNELS SPECIALISTES DE L'ENFANT ?

The revenue of EPSE JOUECLUB ENTENTE DES PROFESSIONNELS SPECIALISTES DE L'ENFANT in 2024 is 35.0 M€.

Is EPSE JOUECLUB ENTENTE DES PROFESSIONNELS SPECIALISTES DE L'ENFANT profitable?

Yes, EPSE JOUECLUB ENTENTE DES PROFESSIONNELS SPECIALISTES DE L'ENFANT generated a net profit of 7.3 M€ in 2024.

Where is the headquarters of EPSE JOUECLUB ENTENTE DES PROFESSIONNELS SPECIALISTES DE L'ENFANT ?

The headquarters of EPSE JOUECLUB ENTENTE DES PROFESSIONNELS SPECIALISTES DE L'ENFANT is located in BORDEAUX (33300), in the department Gironde.

Where to find the tax return of EPSE JOUECLUB ENTENTE DES PROFESSIONNELS SPECIALISTES DE L'ENFANT ?

The tax return of EPSE JOUECLUB ENTENTE DES PROFESSIONNELS SPECIALISTES DE L'ENFANT 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 EPSE JOUECLUB ENTENTE DES PROFESSIONNELS SPECIALISTES DE L'ENFANT operate?

EPSE JOUECLUB ENTENTE DES PROFESSIONNELS SPECIALISTES DE L'ENFANT operates in the sector Centrales d'achat non alimentaires (NAF code 46.19A). See the 'Sector positioning' section above to compare the company with its competitors.