EPSILON COMPOSITE : revenue, balance sheet and financial ratios

EPSILON COMPOSITE is a French company founded 38 years ago, specialized in the sector Fabrication de pièces techniques à base de matières plastiques. Based in GAILLAN-EN-MEDOC (33340), this company of category PME shows in 2023 a revenue of 30.8 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 - EPSILON COMPOSITE (SIREN 342320272)
Indicator 2023 2021 2020 2019 2018 2017 2016
Revenue 30 788 373 € 33 497 721 € 23 237 348 € 23 623 156 € 22 056 892 € 22 753 798 € 19 103 651 €
Net income 957 613 € 1 755 362 € -2 115 928 € 85 349 € 195 420 € 214 106 € 1 170 086 €
EBITDA 2 460 787 € 3 321 982 € 1 198 336 € 1 339 986 € 1 056 881 € 307 984 € 1 198 794 €
Net margin 3.1% 5.2% -9.1% 0.4% 0.9% 0.9% 6.1%

Revenue and income statement

In 2023, EPSILON COMPOSITE achieves revenue of 30.8 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +7.1%. Slight decline of -8% vs 2021. After deducting consumption (10.2 M€), gross margin stands at 20.6 M€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.5 M€, representing 8.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 958 k€, i.e. 3.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

30 788 373 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

20 608 424 €

EBITDA (2023) ?
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

2 460 787 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-180 742 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

957 613 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.0%

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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 94%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 45%. 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 5.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 9.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

93.931%

Financial autonomy (2023) ?
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

45.006%

Cash flow / Revenue (2023) ?
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

9.584%

Repayment capacity (2023) ?
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

5.043

Asset age ratio (2023) ?
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

31.8%

Solvency indicators evolution
EPSILON COMPOSITE

Sector positioning

Debt ratio
93.93 2023
2020
2021
2023
Q1: 8.29
Med: 30.24
Q3: 71.9
Watch

In 2023, the debt ratio of EPSILON COMPOSITE (93.93) 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
45.01% 2023
2020
2021
2023
Q1: 29.98%
Med: 47.62%
Q3: 64.62%
Average +16 pts over 3 years

In 2023, the financial autonomy of EPSILON COMPOSITE (45.0%) 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
5.04 years 2023
2020
2021
2023
Q1: 0.0 years
Med: 1.09 years
Q3: 2.9 years
Average

In 2023, the repayment capacity of EPSILON COMPOSITE (5.04) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 472.33. 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 34.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

472.326

Interest coverage (2023) ?
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

34.252

Liquidity indicators evolution
EPSILON COMPOSITE

Sector positioning

Liquidity ratio
472.33 2023
2020
2021
2023
Q1: 177.58
Med: 269.52
Q3: 387.68
Excellent +9 pts over 3 years

In 2023, the liquidity ratio of EPSILON COMPOSITE (472.33) 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.

Interest coverage
34.25x 2023
2020
2021
2023
Q1: 0.0x
Med: 2.21x
Q3: 7.71x
Excellent

In 2023, the interest coverage of EPSILON COMPOSITE (34.2x) 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: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Inventory turnover is 108 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 115 days of revenue, i.e. 9.8 M€ to permanently finance. Over 2016-2023, WCR increased by +91%, requiring additional financing.

Operating WCR (2023) ?
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

9 849 508 €

Customer credit (2023) ?
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

28 j

Supplier credit (2023) ?
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

36 j

Inventory turnover (2023) ?
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

108 j

WCR in days of revenue (2023) ?
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

115 j

WCR and payment terms evolution
EPSILON COMPOSITE

Positioning of EPSILON COMPOSITE in its sector

Comparison with sector Fabrication de pièces techniques à base de matières plastiques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (46 transactions). This range of 1 583 065€ to 8 470 705€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
1583k€ 4960k€ 8470k€
4 960 825 € Range: 1 583 065€ - 8 470 705€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 46 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 (Fabrication de pièces techniques à base de matières plastiques)

Compare EPSILON COMPOSITE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de pièces techniques à base de matières plastiques

Frequently asked questions about EPSILON COMPOSITE

What is the revenue of EPSILON COMPOSITE ?

The revenue of EPSILON COMPOSITE in 2023 is 30.8 M€.

Is EPSILON COMPOSITE profitable?

Yes, EPSILON COMPOSITE generated a net profit of 958 k€ in 2023.

Where is the headquarters of EPSILON COMPOSITE ?

The headquarters of EPSILON COMPOSITE is located in GAILLAN-EN-MEDOC (33340), in the department Gironde.

Where to find the tax return of EPSILON COMPOSITE ?

The tax return of EPSILON COMPOSITE 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 EPSILON COMPOSITE operate?

EPSILON COMPOSITE operates in the sector Fabrication de pièces techniques à base de matières plastiques (NAF code 22.29A). See the 'Sector positioning' section above to compare the company with its competitors.