ESPRIT LIBRE : revenue, balance sheet and financial ratios

ESPRIT LIBRE is a French company founded 6 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in BERRE-L'ETANG (13130), this company of category PME shows in 2023 a revenue of 349 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ESPRIT LIBRE (SIREN 851191718)
Indicator 2023 2022 2021 2020 2019
Revenue 349 496 € 266 582 € 150 109 € 184 123 € 56 105 €
Net income -2 965 € 21 833 € 3 082 € 2 712 € 18 €
EBITDA -9 551 € 27 649 € 3 827 € 3 550 € 33 €
Net margin -0.8% 8.2% 2.1% 1.5% 0.0%

Revenue and income statement

In 2023, ESPRIT LIBRE achieves revenue of 349 k€. Over the period 2019-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +58.0%. Vs 2022, growth of +31% (267 k€ -> 349 k€). After deducting consumption (65 k€), gross margin stands at 284 k€, i.e. a rate of 81%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -10 k€, representing -2.7% of revenue. Warning negative scissor effect: despite revenue change (+31%), EBITDA varies by -135%, reducing margin by 13.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -3 k€ (-0.8% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

349 496 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

284 275 €

EBITDA (2023) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-9 551 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-2 249 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-2 965 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.7%

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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 84%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

84.052%

Financial autonomy (2023) ?
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

25.341%

Cash flow / Revenue (2023) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-0.848%

Repayment capacity (2023) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-6.238

Solvency indicators evolution
ESPRIT LIBRE

Sector positioning

Debt ratio
84.05 2023
2021
2022
2023
Q1: 4.61
Med: 24.31
Q3: 63.43
Average +50 pts over 3 years

In 2023, the debt ratio of ESPRIT LIBRE (84.05) 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
25.34% 2023
2021
2022
2023
Q1: 17.63%
Med: 36.9%
Q3: 54.57%
Average +10 pts over 3 years

In 2023, the financial autonomy of ESPRIT LIBRE (25.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-6.24 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.4 years
Q3: 1.64 years
Excellent -5 pts over 3 years

In 2023, the repayment capacity of ESPRIT LIBRE (-6.24) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 177.23. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

177.233

Interest coverage (2023) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
ESPRIT LIBRE

Sector positioning

Liquidity ratio
177.23 2023
2021
2022
2023
Q1: 148.47
Med: 205.87
Q3: 296.13
Average +13 pts over 3 years

In 2023, the liquidity ratio of ESPRIT LIBRE (177.23) 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.

Interest coverage
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.49x
Q3: 2.62x
Average

In 2023, the interest coverage of ESPRIT LIBRE (0.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Inventory turnover is 48 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 42 days of revenue, i.e. 41 k€ to permanently finance. Over 2019-2023, WCR increased by +432%, requiring additional financing.

Operating WCR (2023) ?
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

40 681 €

Customer credit (2023) ?
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

20 j

Supplier credit (2023) ?
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

42 j

Inventory turnover (2023) ?
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

48 j

WCR in days of revenue (2023) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

42 j

WCR and payment terms evolution
ESPRIT LIBRE

Positioning of ESPRIT LIBRE in its sector

Comparison with sector Travaux de menuiserie bois et PVC

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 21 636€ to 100 221€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
21k€ 37k€ 100k€
37 118 € Range: 21 636€ - 100 221€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

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.

  • 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 (Travaux de menuiserie bois et PVC)

Compare ESPRIT LIBRE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie bois et PVC

Frequently asked questions about ESPRIT LIBRE

What is the revenue of ESPRIT LIBRE ?

The revenue of ESPRIT LIBRE in 2023 is 349 k€.

Is ESPRIT LIBRE profitable?

ESPRIT LIBRE recorded a net loss in 2023.

Where is the headquarters of ESPRIT LIBRE ?

The headquarters of ESPRIT LIBRE is located in BERRE-L'ETANG (13130), in the department Bouches-du-Rhone.

Where to find the tax return of ESPRIT LIBRE ?

The tax return of ESPRIT LIBRE 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 LIBRE operate?

ESPRIT LIBRE operates in the sector Travaux de menuiserie bois et PVC (NAF code 43.32A). See the 'Sector positioning' section above to compare the company with its competitors.