ESCOFFIER FRERES S A : revenue, balance sheet and financial ratios

ESCOFFIER FRERES S A is a French company founded 69 years ago, specialized in the sector Fabrication de matériel médico-chirurgical et dentaire. Based in PUBLIER (74500), this company of category PME shows in 2024 a revenue of 11.1 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 - ESCOFFIER FRERES S A (SIREN 795780493)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 11 141 784 € 11 440 546 € 12 015 354 € 11 637 401 € 11 979 656 € 11 881 127 € 11 945 135 € 10 522 920 € 11 313 219 €
Net income -231 645 € -421 236 € 337 910 € 373 640 € 278 755 € 335 379 € 76 622 € 35 526 € 301 568 €
EBITDA -131 600 € 524 362 € 530 981 € 342 979 € 642 217 € 680 961 € 316 954 € 190 005 € 463 192 €
Net margin -2.1% -3.7% 2.8% 3.2% 2.3% 2.8% 0.6% 0.3% 2.7%

Revenue and income statement

In 2024, ESCOFFIER FRERES S A achieves revenue of 11.1 M€. Activity remains stable over the period (CAGR: -0.2%). Slight decline of -3% vs 2023. After deducting consumption (2.8 M€), gross margin stands at 8.3 M€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -132 k€, representing -1.2% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -125%, reducing margin by 5.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -232 k€ (-2.1% of revenue), which will impact equity.

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

11 141 784 €

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

8 337 253 €

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

-131 600 €

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

-244 532 €

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

-231 645 €

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

-1.2%

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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 137%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory.

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

136.704%

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

22.828%

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

-9.854%

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

-1.734

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

21.8%

Solvency indicators evolution
ESCOFFIER FRERES S A

Sector positioning

Debt ratio
136.7 2024
2022
2023
2024
Q1: 1.92
Med: 18.86
Q3: 55.42
Average +17 pts over 3 years

In 2024, the debt ratio of ESCOFFIER FRERES S A (136.70) 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
22.83% 2024
2022
2023
2024
Q1: 24.8%
Med: 50.27%
Q3: 69.09%
Average -17 pts over 3 years

In 2024, the financial autonomy of ESCOFFIER FRERES S A (22.8%) 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
-1.73 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.3 years
Q3: 1.74 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of ESCOFFIER FRERES S A (-1.73) 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 230.86. 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

230.859

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

-134.57

Liquidity indicators evolution
ESCOFFIER FRERES S A

Sector positioning

Liquidity ratio
230.86 2024
2022
2023
2024
Q1: 159.64
Med: 253.69
Q3: 429.69
Average -22 pts over 3 years

In 2024, the liquidity ratio of ESCOFFIER FRERES S A (230.86) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-134.57x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.67x
Q3: 4.96x
Watch -51 pts over 3 years

In 2024, the interest coverage of ESCOFFIER FRERES S A (-134.6x) 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: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Inventory turnover is 67 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 130 days of revenue, i.e. 4.0 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

4 033 437 €

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

21 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

52 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

67 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

130 j

WCR and payment terms evolution
ESCOFFIER FRERES S A

Positioning of ESCOFFIER FRERES S A in its sector

Comparison with sector Fabrication de matériel médico-chirurgical et dentaire

Valuation estimate

Based on 57 transactions of similar company sales (all years), the value of ESCOFFIER FRERES S A is estimated at 2 526 960 € (range 1 174 406€ - 5 287 237€). The price/revenue ratio is 0.23x (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
57 tx
1174k€ 2526k€ 5287k€
2 526 960 € Range: 1 174 406€ - 5 287 237€
NAF 5 all-time

Valuation method used

Revenue Multiple
11 141 784 € × 0.23x = 2 526 961 €
Range: 1 174 407€ - 5 287 237€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 57 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 matériel médico-chirurgical et dentaire)

Compare ESCOFFIER FRERES S A with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de matériel médico-chirurgical et dentaire

Frequently asked questions about ESCOFFIER FRERES S A

What is the revenue of ESCOFFIER FRERES S A ?

The revenue of ESCOFFIER FRERES S A in 2024 is 11.1 M€.

Is ESCOFFIER FRERES S A profitable?

ESCOFFIER FRERES S A recorded a net loss in 2024.

Where is the headquarters of ESCOFFIER FRERES S A ?

The headquarters of ESCOFFIER FRERES S A is located in PUBLIER (74500), in the department Haute-Savoie.

Where to find the tax return of ESCOFFIER FRERES S A ?

The tax return of ESCOFFIER FRERES S A 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 ESCOFFIER FRERES S A operate?

ESCOFFIER FRERES S A operates in the sector Fabrication de matériel médico-chirurgical et dentaire (NAF code 32.50A). See the 'Sector positioning' section above to compare the company with its competitors.