SIREN : 351353446
ESPAR is a French company founded 36 years ago, specialized in the sector Activités des marchands de biens immobiliers. Based in MARSEILLE (13008), this company of category PME shows in 2024 a revenue of 8 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 8 099 € | 9 544 € | 10 114 € | 16 263 € | 9 393 € | 1 951 € | 17 253 € | 13 481 € |
| Net income | 81 858 € | -9 401 € | 31 117 € | 39 448 € | 36 887 € | 6 228 € | 25 747 € | 241 304 € |
| EBITDA | -5 205 € | -13 201 € | -3 479 € | -8 739 € | -14 538 € | -28 817 € | -19 054 € | -14 695 € |
| Net margin | 1010.7% | -98.5% | 307.7% | 242.6% | 392.7% | 319.2% | 149.2% | 1790.0% |
In 2024, ESPAR achieves revenue of 8 k€. Revenue is declining over the period 2017-2024 (CAGR: -7.0%). Significant drop of -15% vs 2023. After deducting consumption (0 €), gross margin stands at 8 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -5 k€, representing -64.3% of revenue. Positive scissor effect: EBITDA margin improves by +74.1 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 82 k€, i.e. 1010.7% of revenue. This profit can be retained or distributed to shareholders.
8 099 €
8 099 €
-5 205 €
-5 205 €
81 858 €
-64.3%
The debt ratio (= Financial debt / Equity x 100) stands at 28%. 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 46%. 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 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1010.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
28.191%
46.189%
1010.717%
1.03
In 2024, the debt ratio of ESPAR (28.19) 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 ESPAR (46.2%) 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.
In 2024, the repayment capacity of ESPAR (1.03) 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 105.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
105.746
-0.922
In 2024, the liquidity ratio of ESPAR (105.75) 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.
In 2024, the interest coverage of ESPAR (-0.9x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 111 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 215 days. Excellent situation: suppliers finance 104 days of the operating cycle (retail model). Inventory turnover is 6066 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-4364 days): operations structurally generate cash. Notable WCR improvement over the period (-27704%), freeing up cash.
-98 168 €
111 j
215 j
6066 j
-4364 j
Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 142 619€ to 643 724€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 22 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 ESPAR with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des marchands de biens immobiliers
The revenue of ESPAR in 2024 is 8 k€.
Yes, ESPAR generated a net profit of 82 k€ in 2024.
The headquarters of ESPAR is located in MARSEILLE (13008), in the department Bouches-du-Rhone.
The tax return of ESPAR 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).
ESPAR operates in the sector Activités des marchands de biens immobiliers (NAF code 68.10Z). See the 'Sector positioning' section above to compare the company with its competitors.