E.S.I. FRANCE : revenue, balance sheet and financial ratios

E.S.I. FRANCE is a French company founded 40 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels. Based in LA WANTZENAU (67610), this company of category ETI shows in 2023 a revenue of 77.9 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 - E.S.I. FRANCE (SIREN 333784262)
Indicator 2023 2021 2020 2019 2018 2017 2016
Revenue 77 873 218 € 76 751 942 € 72 697 498 € 71 280 582 € 70 665 464 € 74 561 392 € 74 739 496 €
Net income 829 802 € 1 468 290 € 1 037 459 € 907 868 € 1 041 135 € 1 823 016 € 1 700 516 €
EBITDA 2 646 537 € 4 677 092 € 3 925 671 € 3 246 393 € 3 153 124 € 4 228 126 € 4 558 283 €
Net margin 1.1% 1.9% 1.4% 1.3% 1.5% 2.4% 2.3%

Revenue and income statement

In 2023, E.S.I. FRANCE achieves revenue of 77.9 M€. Revenue is growing positively over 7 years (CAGR: +0.6%). Vs 2021: +1%. After deducting consumption (62.1 M€), gross margin stands at 15.7 M€, i.e. a rate of 20%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.6 M€, representing 3.4% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -43%, reducing margin by 2.7 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 830 k€, i.e. 1.1% 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

77 873 218 €

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

15 746 728 €

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

2 646 537 €

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

2 052 896 €

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

829 802 €

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

3.4%

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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 20%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. 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 repayment capacity (= Financial debt / Cash flow) indicates it would take 4.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

19.637%

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

60.434%

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

1.807%

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

4.597

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

57.2%

Solvency indicators evolution
E.S.I. FRANCE

Sector positioning

Debt ratio
19.64 2023
2020
2021
2023
Q1: 0.03
Med: 11.33
Q3: 52.83
Average

In 2023, the debt ratio of E.S.I. FRANCE (19.64) 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
60.43% 2023
2020
2021
2023
Q1: 13.23%
Med: 35.49%
Q3: 56.03%
Excellent

In 2023, the financial autonomy of E.S.I. FRANCE (60.4%) 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.

Repayment capacity
4.6 years 2023
2020
2021
2023
Q1: 0.0 years
Med: 0.03 years
Q3: 1.66 years
Average +8 pts over 3 years

In 2023, the repayment capacity of E.S.I. FRANCE (4.60) 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 208.37. 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 13.2x. 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

208.372

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

13.219

Liquidity indicators evolution
E.S.I. FRANCE

Sector positioning

Liquidity ratio
208.37 2023
2020
2021
2023
Q1: 146.39
Med: 218.61
Q3: 366.27
Average

In 2023, the liquidity ratio of E.S.I. FRANCE (208.37) 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
13.22x 2023
2020
2021
2023
Q1: 0.0x
Med: 0.08x
Q3: 4.0x
Excellent

In 2023, the interest coverage of E.S.I. FRANCE (13.2x) 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: 56 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Inventory turnover is 40 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 108 days of revenue, i.e. 23.4 M€ to permanently finance.

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

23 394 672 €

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

56 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

64 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

40 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

108 j

WCR and payment terms evolution
E.S.I. FRANCE

Positioning of E.S.I. FRANCE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels

Valuation estimate

Based on 61 transactions of similar company sales (all years), the value of E.S.I. FRANCE is estimated at 11 565 203 € (range 3 103 449€ - 18 224 728€). With an EBITDA of 2 646 537€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.33x (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 2023
61 tx
3103k€ 11565k€ 18224k€
11 565 203 € Range: 3 103 449€ - 18 224 728€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 646 537 € × 2.5x
Estimation 6 615 094 €
1 447 399€ - 13 435 873€
Revenue Multiple 30%
77 873 218 € × 0.33x
Estimation 25 581 040 €
7 461 021€ - 33 936 161€
Net Income Multiple 20%
829 802 € × 3.5x
Estimation 2 916 722 €
707 218€ - 6 629 718€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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'ordinateurs, d'équipements informatiques périphériques et de logiciels)

Compare E.S.I. FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels

Frequently asked questions about E.S.I. FRANCE

What is the revenue of E.S.I. FRANCE ?

The revenue of E.S.I. FRANCE in 2023 is 77.9 M€.

Is E.S.I. FRANCE profitable?

Yes, E.S.I. FRANCE generated a net profit of 830 k€ in 2023.

Where is the headquarters of E.S.I. FRANCE ?

The headquarters of E.S.I. FRANCE is located in LA WANTZENAU (67610), in the department Bas-Rhin.

Where to find the tax return of E.S.I. FRANCE ?

The tax return of E.S.I. FRANCE 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 E.S.I. FRANCE operate?

E.S.I. FRANCE operates in the sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels (NAF code 46.51Z). See the 'Sector positioning' section above to compare the company with its competitors.