EPSILONN : revenue, balance sheet and financial ratios

EPSILONN is a French company founded 19 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in VINCENNES (94300), this company of category PME shows in 2016 a revenue of 4.9 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 - EPSILONN (SIREN 491147799)
Indicator 2024 2023 2022 2021 2018 2017 2016 2015
Revenue N/C N/C N/C N/C N/C N/C 4 948 348 € 4 682 332 €
Net income 479 113 € 638 127 € 579 808 € 596 081 € 266 952 € 319 879 € 49 836 € 22 345 €
EBITDA N/C N/C N/C N/C N/C N/C 204 513 € 29 640 €
Net margin N/C N/C N/C N/C N/C N/C 1.0% 0.5%

Revenue and income statement

In 2024, EPSILONN generates positive net income of 479 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 22 k€ -> 479 k€.

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

479 113 €

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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 30%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

30.239%

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

60.291%

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

54.0%

Solvency indicators evolution
EPSILONN

Sector positioning

Debt ratio
30.24 2024
2022
2023
2024
Q1: 0.0
Med: 9.7
Q3: 45.52
Average -11 pts over 3 years

In 2024, the debt ratio of EPSILONN (30.24) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
60.29% 2024
2022
2023
2024
Q1: 5.54%
Med: 31.66%
Q3: 58.73%
Excellent +21 pts over 3 years

In 2024, the financial autonomy of EPSILONN (60.3%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 437.84. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

437.843

Liquidity indicators evolution
EPSILONN

Sector positioning

Liquidity ratio
437.84 2024
2022
2023
2024
Q1: 113.32
Med: 190.56
Q3: 357.0
Excellent +16 pts over 3 years

In 2024, the liquidity ratio of EPSILONN (437.84) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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 and payment terms evolution
EPSILONN

Positioning of EPSILONN in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of EPSILONN is estimated at 1 097 021 € (range 291 475€ - 1 946 031€). 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
124 transactions
291k€ 1097k€ 1946k€
1 097 021 € Range: 291 475€ - 1 946 031€
NAF 5 all-time

Valuation method used

Net Income Multiple
479 113 € × 2.3x = 1 097 021 €
Range: 291 475€ - 1 946 032€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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'habillement et de chaussures)

Compare EPSILONN with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Frequently asked questions about EPSILONN

What is the revenue of EPSILONN ?

The revenue of EPSILONN in 2016 is 4.9 M€.

Is EPSILONN profitable?

Yes, EPSILONN generated a net profit of 479 k€ in 2024.

Where is the headquarters of EPSILONN ?

The headquarters of EPSILONN is located in VINCENNES (94300), in the department Val-de-Marne.

Where to find the tax return of EPSILONN ?

The tax return of EPSILONN 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 EPSILONN operate?

EPSILONN operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.