ESPA SA-EXPERTS IN SCIENCE & PRODUCT ACHIEVEMENTS : revenue, balance sheet and financial ratios

ESPA SA-EXPERTS IN SCIENCE & PRODUCT ACHIEVEMENTS is a French company founded 21 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in TOULOUSE (31100), this company of category PME shows in 2018 a revenue of 161 k€. 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 - ESPA SA-EXPERTS IN SCIENCE & PRODUCT ACHIEVEMENTS (SIREN 477497747)
Indicator 2019 2018 2017
Revenue N/C 161 118 € 238 568 €
Net income 170 147 € 141 351 € -82 303 €
EBITDA N/C -104 534 € -55 129 €
Net margin N/C 87.7% -34.5%

Revenue and income statement

In 2019, ESPA SA-EXPERTS IN SCIENCE & PRODUCT ACHIEVEMENTS generates positive net income of 170 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

170 147 €

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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 512%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

511.571%

Financial autonomy (2019) ?
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

12.304%

Asset age ratio (2019) ?
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

1.5%

Solvency indicators evolution
ESPA SA-EXPERTS IN SCIENCE & PRODUCT ACHIEVEMENTS

Sector positioning

Debt ratio
511.57 2019
2017
2018
2019
Q1: 0.0
Med: 10.86
Q3: 80.94
Watch +51 pts over 3 years

In 2019, the debt ratio of ESPA SA-EXPERTS IN SCIENC... (511.57) 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
12.3% 2019
2017
2018
2019
Q1: 6.99%
Med: 34.09%
Q3: 59.37%
Average

In 2019, the financial autonomy of ESPA SA-EXPERTS IN SCIENC... (12.3%) 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
-11.66 years 2018
2017
2018
Q1: -0.0 years
Med: 0.0 years
Q3: 1.14 years
Excellent

In 2018, the repayment capacity of ESPA SA-EXPERTS IN SCIENC... (-11.66) 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 386.65. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

386.646

Liquidity indicators evolution
ESPA SA-EXPERTS IN SCIENCE & PRODUCT ACHIEVEMENTS

Sector positioning

Liquidity ratio
386.65 2019
2017
2018
2019
Q1: 116.51
Med: 196.48
Q3: 323.34
Excellent

In 2019, the liquidity ratio of ESPA SA-EXPERTS IN SCIENC... (386.65) 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
0.0x 2018
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 3.76x
Average

In 2018, the interest coverage of ESPA SA-EXPERTS IN SCIENC... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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 (2019) ?
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 (2019) ?
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 (2019) ?
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 (2019) ?
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
ESPA SA-EXPERTS IN SCIENCE & PRODUCT ACHIEVEMENTS

Positioning of ESPA SA-EXPERTS IN SCIENCE & PRODUCT ACHIEVEMENTS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Valuation estimate

Based on 64 transactions of similar company sales (all years), the value of ESPA SA-EXPERTS IN SCIENCE & PRODUCT ACHIEVEMENTS is estimated at 306 598 € (range 158 608€ - 1 995 940€). 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 2019
64 tx
158k€ 306k€ 1995k€
306 598 € Range: 158 608€ - 1 995 940€
NAF 5 all-time

Valuation method used

Net Income Multiple
170 147 € × 1.8x = 306 598 €
Range: 158 609€ - 1 995 941€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 64 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) de parfumerie et de produits de beauté)

Compare ESPA SA-EXPERTS IN SCIENCE & PRODUCT ACHIEVEMENTS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Frequently asked questions about ESPA SA-EXPERTS IN SCIENCE & PRODUCT ACHIEVEMENTS

What is the revenue of ESPA SA-EXPERTS IN SCIENCE & PRODUCT ACHIEVEMENTS ?

The revenue of ESPA SA-EXPERTS IN SCIENCE & PRODUCT ACHIEVEMENTS in 2018 is 161 k€.

Is ESPA SA-EXPERTS IN SCIENCE & PRODUCT ACHIEVEMENTS profitable?

Yes, ESPA SA-EXPERTS IN SCIENCE & PRODUCT ACHIEVEMENTS generated a net profit of 170 k€ in 2019.

Where is the headquarters of ESPA SA-EXPERTS IN SCIENCE & PRODUCT ACHIEVEMENTS ?

The headquarters of ESPA SA-EXPERTS IN SCIENCE & PRODUCT ACHIEVEMENTS is located in TOULOUSE (31100), in the department Haute-Garonne.

Where to find the tax return of ESPA SA-EXPERTS IN SCIENCE & PRODUCT ACHIEVEMENTS ?

The tax return of ESPA SA-EXPERTS IN SCIENCE & PRODUCT ACHIEVEMENTS 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 ESPA SA-EXPERTS IN SCIENCE & PRODUCT ACHIEVEMENTS operate?

ESPA SA-EXPERTS IN SCIENCE & PRODUCT ACHIEVEMENTS operates in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté (NAF code 46.45Z). See the 'Sector positioning' section above to compare the company with its competitors.