Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

ESPAM : revenue, balance sheet and financial ratios

ESPAM is a French company founded 9 years ago, specialized in the sector Réparation de machines et équipements mécaniques. Based in BRON (69500), this company of category PME shows in 2024 a net income positive of 288 k€. 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

Financial history - ESPAM (SIREN 821457900)
Indicator 2024 2020
Revenue N/C N/C
Net income 288 416 € 338 649 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2024, ESPAM generates positive net income of 288 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2024: 339 k€ -> 288 k€.

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

288 416 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 4%. 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 71%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

4.24%

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

71.449%

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

62.4%

Solvency indicators evolution
ESPAM

Sector positioning

Debt ratio
4.24 2024
2020
2024
Q1: 2.87
Med: 17.34
Q3: 52.01
Good

In 2024, the debt ratio of ESPAM (4.24) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
71.45% 2024
2020
2024
Q1: 23.1%
Med: 44.97%
Q3: 62.71%
Excellent +23 pts over 2 years

In 2024, the financial autonomy of ESPAM (71.5%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 403.00. 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

403.002

Liquidity indicators evolution
ESPAM

Sector positioning

Liquidity ratio
403.0 2024
2020
2024
Q1: 167.32
Med: 242.93
Q3: 357.25
Excellent +50 pts over 2 years

In 2024, the liquidity ratio of ESPAM (403.00) 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.

Positioning of ESPAM in its sector

Comparison with sector Réparation de machines et équipements mécaniques

Valuation estimate

Based on 104 transactions of similar company sales (all years), the value of ESPAM is estimated at 372 217 € (range 245 328€ - 1 333 057€). 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.

Estimated enterprise value 2024
104 transactions
245k€ 372k€ 1333k€
372 217 € Range: 245 328€ - 1 333 057€
NAF 5 all-time

Valuation method used

Net Income Multiple
288 416 € × 1.3x = 372 218 €
Range: 245 329€ - 1 333 058€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 104 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 (Réparation de machines et équipements mécaniques)

Compare ESPAM with other companies in the same sector:

Frequently asked questions about ESPAM

What is the revenue of ESPAM ?

The revenue of ESPAM is not publicly disclosed (confidential accounts filed with INPI).

Is ESPAM profitable?

Yes, ESPAM generated a net profit of 288 k€ in 2024.

Where is the headquarters of ESPAM ?

The headquarters of ESPAM is located in BRON (69500), in the department Rhone.

Where to find the tax return of ESPAM ?

The tax return of ESPAM 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 ESPAM operate?

ESPAM operates in the sector Réparation de machines et équipements mécaniques (NAF code 33.12Z). See the 'Sector positioning' section above to compare the company with its competitors.