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ESPRIT GRAND THEATRE : revenue, balance sheet and financial ratios

ESPRIT GRAND THEATRE is a French company founded 18 years ago, specialized in the sector Commerce de détail de matériels audio et vidéo en magasin spécialisé. Based in BORDEAUX (33000), this company of category PME shows in 2018 a revenue of 802 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 - ESPRIT GRAND THEATRE (SIREN 499230035)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C 801 502 € N/C N/C
Net income 104 095 € 85 700 € 145 092 € 140 871 € 63 708 € 55 361 € 61 969 € 84 284 € 112 548 €
EBITDA N/C N/C N/C N/C N/C N/C 90 370 € N/C N/C
Net margin N/C N/C N/C N/C N/C N/C 7.7% N/C N/C

Revenue and income statement

In 2024, ESPRIT GRAND THEATRE generates positive net income of 104 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 113 k€ -> 104 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

104 095 €

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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 228%. 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 24%. The balance between equity and debt is satisfactory.

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

227.553%

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

23.816%

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

22.5%

Solvency indicators evolution
ESPRIT GRAND THEATRE

Sector positioning

Debt ratio
227.55 2024
2022
2023
2024
Q1: 3.36
Med: 22.16
Q3: 79.26
Watch

In 2024, the debt ratio of ESPRIT GRAND THEATRE (227.55) 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
23.82% 2024
2022
2023
2024
Q1: 13.26%
Med: 40.32%
Q3: 60.35%
Average

In 2024, the financial autonomy of ESPRIT GRAND THEATRE (23.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 305.90. 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

305.897

Liquidity indicators evolution
ESPRIT GRAND THEATRE

Sector positioning

Liquidity ratio
305.9 2024
2022
2023
2024
Q1: 142.55
Med: 207.57
Q3: 301.25
Excellent +22 pts over 3 years

In 2024, the liquidity ratio of ESPRIT GRAND THEATRE (305.90) 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.

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: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 256 days. Excellent situation: suppliers finance 214 days of the operating cycle (retail model).

Operating WCR (2024) ?
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 (2024) ?
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

42 j

Supplier credit (2024) ?
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

256 j

Inventory turnover (2024) ?
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
ESPRIT GRAND THEATRE

Positioning of ESPRIT GRAND THEATRE in its sector

Comparison with sector Commerce de détail de matériels audio et vidéo en magasin spécialisé

Valuation estimate

Based on 109 transactions of similar company sales (all years), the value of ESPRIT GRAND THEATRE is estimated at 312 672 € (range 162 315€ - 795 970€). 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
109 transactions
162k€ 312k€ 795k€
312 672 € Range: 162 315€ - 795 970€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
104 095 € × 3.0x = 312 673 €
Range: 162 316€ - 795 971€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 109 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 de matériels audio et vidéo en magasin spécialisé)

Compare ESPRIT GRAND THEATRE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de matériels audio et vidéo en magasin spécialisé

Frequently asked questions about ESPRIT GRAND THEATRE

What is the revenue of ESPRIT GRAND THEATRE ?

The revenue of ESPRIT GRAND THEATRE in 2018 is 802 k€.

Is ESPRIT GRAND THEATRE profitable?

Yes, ESPRIT GRAND THEATRE generated a net profit of 104 k€ in 2024.

Where is the headquarters of ESPRIT GRAND THEATRE ?

The headquarters of ESPRIT GRAND THEATRE is located in BORDEAUX (33000), in the department Gironde.

Where to find the tax return of ESPRIT GRAND THEATRE ?

The tax return of ESPRIT GRAND THEATRE 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 ESPRIT GRAND THEATRE operate?

ESPRIT GRAND THEATRE operates in the sector Commerce de détail de matériels audio et vidéo en magasin spécialisé (NAF code 47.43Z). See the 'Sector positioning' section above to compare the company with its competitors.