SIREN : 415246032
ESLS is a French company founded 28 years ago, specialized in the sector Restauration traditionnelle. Based in MONTLHERY (91310), this company of category PME shows in 2024 a revenue of 1.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 |
|---|---|---|---|---|---|
| Revenue | 1 227 832 € | 1 220 765 € | 1 142 565 € | 841 898 € | 742 244 € |
| Net income | 53 933 € | 13 611 € | -25 920 € | 118 747 € | -46 091 € |
| EBITDA | 174 057 € | 138 596 € | 104 188 € | 122 019 € | 91 487 € |
| Net margin | 4.4% | 1.1% | -2.3% | 14.1% | -6.2% |
In 2024, ESLS achieves revenue of 1.2 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +13.4%. Vs 2023: +1%. After deducting consumption (313 k€), gross margin stands at 915 k€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 174 k€, representing 14.2% of revenue. Positive scissor effect: EBITDA margin improves by +2.8 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 54 k€, i.e. 4.4% of revenue. This profit can be retained or distributed to shareholders.
1 227 832 €
915 298 €
174 057 €
48 302 €
53 933 €
14.2%
The debt ratio (= Financial debt / Equity x 100) stands at 51%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 54%. 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 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. 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.
51.146%
54.13%
9.635%
1.787
28.6%
In 2024, the debt ratio of ESLS (51.15) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of ESLS (54.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2024, the repayment capacity of ESLS (1.79) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 300.34. 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 2.1x. Financial charges are adequately covered by operations.
300.341
2.072
In 2024, the liquidity ratio of ESLS (300.34) 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.
In 2024, the interest coverage of ESLS (2.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. Excellent situation: suppliers finance 41 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 69 days of revenue, i.e. 235 k€ to permanently finance. Over 2020-2024, WCR increased by +313%, requiring additional financing.
234 823 €
4 j
45 j
3 j
69 j
Based on 698 transactions of similar company sales in 2024, the value of ESLS is estimated at 754 674 € (range 390 787€ - 1 402 621€). With an EBITDA of 174 057€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (in line with sector norms). 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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 698 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare ESLS with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of ESLS in 2024 is 1.2 M€.
Yes, ESLS generated a net profit of 54 k€ in 2024.
The headquarters of ESLS is located in MONTLHERY (91310), in the department Essonne.
The tax return of ESLS 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).
ESLS operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.