SIREN : 531083038
ESPRIT KREATEUR is a French company founded 15 years ago, specialized in the sector Commerces de détail d'optique. Based in LYON (69003), this company of category PME shows in 2014 a revenue of 310 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
| Indicator | 2014 | 2013 |
|---|---|---|
| Revenue | 309 528 € | 149 284 € |
| Net income | 15 951 € | 2 558 € |
| EBITDA | 13 164 € | -8 429 € |
| Net margin | 5.2% | 1.7% |
In 2014, ESPRIT KREATEUR achieves revenue of 310 k€. Vs 2013, growth of +107% (149 k€ -> 310 k€). After deducting consumption (86 k€), gross margin stands at 224 k€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 4.3% of revenue. Positive scissor effect: EBITDA margin improves by +9.9 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 16 k€, i.e. 5.2% of revenue. This profit can be retained or distributed to shareholders.
309 528 €
223 842 €
13 164 €
3 338 €
15 951 €
4.3%
The debt ratio (= Financial debt / Equity x 100) stands at 266%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 13.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
266.348%
19.431%
3.096%
13.902
86.8%
In 2014, the debt ratio of ESPRIT KREATEUR (266.35) 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 2014, the financial autonomy of ESPRIT KREATEUR (19.4%) 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 2014, the repayment capacity of ESPRIT KREATEUR (13.90) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 249.19. 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 5.3x. Operating income very largely covers interest expenses: high safety margin.
249.188
5.264
In 2014, the liquidity ratio of ESPRIT KREATEUR (249.19) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2014, the interest coverage of ESPRIT KREATEUR (5.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 39 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 128 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 144 days of revenue, i.e. 124 k€ to permanently finance.
124 056 €
39 j
54 j
128 j
144 j
Based on 994 transactions of similar company sales (all years), the value of ESPRIT KREATEUR is estimated at 79 734 € (range 37 305€ - 144 961€). With an EBITDA of 13 164€, the sector multiple of 3.7x is applied. The price/revenue ratio is 0.45x (conservative valuation). 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 994 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 ESPRIT KREATEUR with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of ESPRIT KREATEUR in 2014 is 310 k€.
Yes, ESPRIT KREATEUR generated a net profit of 16 k€ in 2014.
The headquarters of ESPRIT KREATEUR is located in LYON (69003), in the department Rhone.
The tax return of ESPRIT KREATEUR 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).
ESPRIT KREATEUR operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.