Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2007-07-10 (18 years)Status: ActiveBusiness sector: Vente à distance sur catalogue spécialiséLocation: MAROMME (76150), Seine-Maritime
ESPRIT JEU : revenue, balance sheet and financial ratios
ESPRIT JEU is a French company
founded 18 years ago,
specialized in the sector Vente à distance sur catalogue spécialisé.
Based in MAROMME (76150),
this company of category PME
shows in 2022 a revenue of 2.3 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, ESPRIT JEU generates positive net income of 88 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2014-2025: 15 k€ -> 88 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
87 936 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 18%. 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 36%. The balance between equity and debt is satisfactory.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
17.637%
Financial autonomy (2025)
?
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
36.21%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
173.317
87.352
170.165
84.859
191.367
95.03
47.771
37.315
18.359
12.952
15.587
17.637
Financial autonomy
19.443
27.612
23.04
34.74
22.573
17.101
31.42
42.116
46.009
47.566
31.711
36.21
Repayment capacity
3.6
2.099
67.45
2.337
-3.676
-298.364
0.657
0.601
1.469
None
None
None
Cash flow / Revenue
2.286%
2.193%
0.122%
2.658%
-2.183%
-0.009%
3.286%
4.086%
0.958%
None%
None%
None%
Sector positioning
Debt ratio
17.642025
2023
2024
2025
Q1: 0.0
Med: 7.11
Q3: 47.58
Average
In 2025, the debt ratio of ESPRIT JEU (17.64) 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
36.21%2025
2023
2024
2025
Q1: 0.0%
Med: 22.75%
Q3: 56.26%
Good-10 pts over 3 years
In 2025, the financial autonomy of ESPRIT JEU (36.2%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 165.56. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
165.558
Liquidity indicators evolution ESPRIT JEU
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
198.733
188.654
204.027
193.207
203.536
142.607
172.852
209.549
198.908
202.292
146.804
165.558
Interest coverage
7.428
7.1
31.297
4.748
-4.926
1.673
1.12
0.221
1.085
None
None
None
Sector positioning
Liquidity ratio
165.562025
2023
2024
2025
Q1: 114.18
Med: 230.1
Q3: 423.6
Average-14 pts over 3 years
In 2025, the liquidity ratio of ESPRIT JEU (165.56) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2025)
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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 (2025)
?
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 (2025)
?
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
0 j
Inventory turnover (2025)
?
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 JEU
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
111 773 €
156 864 €
168 284 €
110 221 €
131 345 €
216 786 €
202 707 €
175 900 €
324 704 €
0 €
0 €
0 €
Inventory turnover (days)
58
50
46
34
32
46
34
34
44
0
0
0
Customer payment term (days)
0
0
0
1
1
0
0
0
0
0
0
0
Supplier payment term (days)
27
27
22
23
19
40
24
25
32
181
0
0
Positioning of ESPRIT JEU in its sector
Comparison with sector Vente à distance sur catalogue spécialisé
Valuation estimate
Based on 121 transactions of similar company sales
(all years),
the value of ESPRIT JEU is estimated at
330 423 €
(range 107 802€ - 892 125€).
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 value2025
121 transactions
107k€330k€892k€
330 423 €Range: 107 802€ - 892 125€
NAF 5 all-time
Valuation method used
Net Income Multiple
87 936 €
×
3.8x
=330 423 €
Range: 107 802€ - 892 125€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 121 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 (Vente à distance sur catalogue spécialisé)
Compare ESPRIT JEU with other companies in the same sector:
Yes, ESPRIT JEU generated a net profit of 88 k€ in 2025.
Where is the headquarters of ESPRIT JEU ?
The headquarters of ESPRIT JEU is located in MAROMME (76150), in the department Seine-Maritime.
Where to find the tax return of ESPRIT JEU ?
The tax return of ESPRIT JEU 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 JEU operate?
ESPRIT JEU operates in the sector Vente à distance sur catalogue spécialisé (NAF code 47.91B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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