SIREN : 483664710
ESPIC is a French company founded 20 years ago, specialized in the sector Restauration traditionnelle. Based in BOURGOIN-JALLIEU (38300), this company of category PME shows in 2021 a revenue of 173 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 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 172 729 € | 171 750 € | 253 713 € | 251 554 € | 263 609 € | 247 630 € |
| Net income | 43 056 € | 19 577 € | 2 643 € | -8 957 € | 7 054 € | 6 123 € |
| EBITDA | 43 056 € | 13 671 € | -2 672 € | -14 496 € | 4 442 € | 5 924 € |
| Net margin | 24.9% | 11.4% | 1.0% | -3.6% | 2.7% | 2.5% |
In 2021, ESPIC achieves revenue of 173 k€. Revenue is declining over the period 2016-2021 (CAGR: -7.0%). Vs 2020: +1%. After deducting consumption (73 k€), gross margin stands at 100 k€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 43 k€, representing 24.9% of revenue. Positive scissor effect: EBITDA margin improves by +17.0 pts, sign of improved operational efficiency. 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. 24.9% of revenue. This profit can be retained or distributed to shareholders.
172 729 €
99 971 €
43 056 €
43 144 €
43 056 €
19.3%
The debt ratio (= Financial debt / Equity x 100) stands at 21%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 25.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
21.145%
14.184%
25.719%
0.455
13.6%
In 2021, the debt ratio of ESPIC (21.14) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2021, the financial autonomy of ESPIC (14.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2021, the repayment capacity of ESPIC (0.46) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 154.34. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.
154.343
0.207
In 2021, the liquidity ratio of ESPIC (154.34) 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 2021, the interest coverage of ESPIC (0.2x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. Excellent situation: suppliers finance 37 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. WCR is negative (-59 days): operations structurally generate cash. Over 2016-2021, WCR increased by +61%, requiring additional financing.
-28 488 €
0 j
37 j
3 j
-59 j
Based on 663 transactions of similar company sales in 2021, the value of ESPIC is estimated at 228 660 € (range 129 377€ - 419 232€). With an EBITDA of 43 056€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.87x (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.
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This estimate is based on the analysis of 663 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 ESPIC with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of ESPIC in 2021 is 173 k€.
Yes, ESPIC generated a net profit of 43 k€ in 2021.
The headquarters of ESPIC is located in BOURGOIN-JALLIEU (38300), in the department Isere.
The tax return of ESPIC 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).
ESPIC operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.