ESPACE MUSIQUE LOCATION : revenue, balance sheet and financial ratios

ESPACE MUSIQUE LOCATION is a French company founded 29 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in ECULLY (69130), this company of category PME shows in 2021 a revenue of 213 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ESPACE MUSIQUE LOCATION (SIREN 409209426)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 212 797 € 130 637 € 152 317 € 132 317 € 128 638 € 162 334 €
Net income 43 458 € 21 736 € 24 175 € 7 931 € 10 371 € 8 235 €
EBITDA 52 467 € 30 844 € 21 185 € 13 708 € 16 434 € 11 154 €
Net margin 20.4% 16.6% 15.9% 6.0% 8.1% 5.1%

Revenue and income statement

In 2021, ESPACE MUSIQUE LOCATION achieves revenue of 213 k€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +5.6%. Vs 2020, growth of +63% (131 k€ -> 213 k€). After deducting consumption (143 k€), gross margin stands at 70 k€, i.e. a rate of 33%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 52 k€, representing 24.7% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 43 k€, i.e. 20.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

212 797 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

70 011 €

EBITDA (2021) ?
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

52 467 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

47 711 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

43 458 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

24.7%

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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 66%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. 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 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 19.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

65.803%

Financial autonomy (2021) ?
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

48.217%

Cash flow / Revenue (2021) ?
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

19.736%

Repayment capacity (2021) ?
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

1.237

Asset age ratio (2021) ?
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

90.5%

Solvency indicators evolution
ESPACE MUSIQUE LOCATION

Sector positioning

Debt ratio
65.8 2021
2019
2020
2021
Q1: 1.81
Med: 43.39
Q3: 118.16
Average +28 pts over 3 years

In 2021, the debt ratio of ESPACE MUSIQUE LOCATION (65.80) 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
48.22% 2021
2019
2020
2021
Q1: 12.85%
Med: 32.78%
Q3: 53.66%
Good -6 pts over 3 years

In 2021, the financial autonomy of ESPACE MUSIQUE LOCATION (48.2%) 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.

Repayment capacity
1.24 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.51 years
Q3: 3.11 years
Average +20 pts over 3 years

In 2021, the repayment capacity of ESPACE MUSIQUE LOCATION (1.24) 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 439.72. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2021) ?
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

439.721

Interest coverage (2021) ?
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

0.52

Liquidity indicators evolution
ESPACE MUSIQUE LOCATION

Sector positioning

Liquidity ratio
439.72 2021
2019
2020
2021
Q1: 137.36
Med: 218.15
Q3: 338.72
Excellent +24 pts over 3 years

In 2021, the liquidity ratio of ESPACE MUSIQUE LOCATION (439.72) 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
0.52x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.19x
Q3: 2.13x
Good +29 pts over 3 years

In 2021, the interest coverage of ESPACE MUSIQUE LOCATION (0.5x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Inventory turnover is 36 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 80 days of revenue, i.e. 47 k€ to permanently finance. Over 2016-2021, WCR increased by +31%, requiring additional financing.

Operating WCR (2021) ?
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

47 281 €

Customer credit (2021) ?
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 (2021) ?
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

31 j

Inventory turnover (2021) ?
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

36 j

WCR in days of revenue (2021) ?
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

80 j

WCR and payment terms evolution
ESPACE MUSIQUE LOCATION

Positioning of ESPACE MUSIQUE LOCATION in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 54 transactions of similar company sales in 2021, the value of ESPACE MUSIQUE LOCATION is estimated at 70 392 € (range 37 878€ - 157 459€). With an EBITDA of 52 467€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.16x (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 2021
54 tx
37k€ 70k€ 157k€
70 392 € Range: 37 878€ - 157 459€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
52 467 € × 1.8x
Estimation 95 558 €
45 015€ - 179 342€
Revenue Multiple 30%
212 797 € × 0.16x
Estimation 33 255 €
24 760€ - 76 678€
Net Income Multiple 20%
43 458 € × 1.5x
Estimation 63 185 €
39 715€ - 223 927€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 détail d'autres équipements du foyer)

Compare ESPACE MUSIQUE LOCATION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about ESPACE MUSIQUE LOCATION

What is the revenue of ESPACE MUSIQUE LOCATION ?

The revenue of ESPACE MUSIQUE LOCATION in 2021 is 213 k€.

Is ESPACE MUSIQUE LOCATION profitable?

Yes, ESPACE MUSIQUE LOCATION generated a net profit of 43 k€ in 2021.

Where is the headquarters of ESPACE MUSIQUE LOCATION ?

The headquarters of ESPACE MUSIQUE LOCATION is located in ECULLY (69130), in the department Rhone.

Where to find the tax return of ESPACE MUSIQUE LOCATION ?

The tax return of ESPACE MUSIQUE LOCATION 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 ESPACE MUSIQUE LOCATION operate?

ESPACE MUSIQUE LOCATION operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.