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ESPRIT PERIGORD : revenue, balance sheet and financial ratios

ESPRIT PERIGORD is a French company founded 6 years ago, specialized in the sector Culture de légumes, de melons, de racines et de tubercules. Based in LANQUAIS (24150), this company of category PME shows in 2024 a revenue of 4 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 PERIGORD (SIREN 883456089)
Indicator 2024
Revenue 4 431 €
Net income 239 134 €
EBITDA -17 232 €
Net margin 5396.8%

Revenue and income statement

In 2024, ESPRIT PERIGORD achieves revenue of 4 k€. After deducting consumption (4 k€), gross margin stands at 464 €, i.e. a rate of 10%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -17 k€, representing -388.9% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 239 k€, i.e. 5396.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 431 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

464 €

EBITDA (2024) ?
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

-17 232 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-61 587 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

239 134 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-122.7%

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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 465%. 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 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

464.781%

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

17.445%

Cash flow / Revenue (2024) ?
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

-121.739%

Repayment capacity (2024) ?
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

-14.623

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

70.2%

Solvency indicators evolution
ESPRIT PERIGORD

Sector positioning

Debt ratio
464.78 2024
2024
Q1: 5.96
Med: 41.62
Q3: 134.36
Watch

In 2024, the debt ratio of ESPRIT PERIGORD (464.78) 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
17.45% 2024
2024
Q1: 11.38%
Med: 34.06%
Q3: 57.22%
Average

In 2024, the financial autonomy of ESPRIT PERIGORD (17.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-14.62 years 2024
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.96 years
Excellent

In 2024, the repayment capacity of ESPRIT PERIGORD (-14.62) 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 681.00. 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

681.004

Interest coverage (2024) ?
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 PERIGORD

Sector positioning

Liquidity ratio
681.0 2024
2024
Q1: 125.21
Med: 209.59
Q3: 411.22
Excellent

In 2024, the liquidity ratio of ESPRIT PERIGORD (681.00) 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.

Interest coverage
0.0x 2024
2024
Q1: 0.0x
Med: 1.41x
Q3: 8.21x
Average

In 2024, the interest coverage of ESPRIT PERIGORD (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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. Excellent situation: suppliers finance 53 days of the operating cycle (retail model). Inventory turnover is 117 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 1347 days of revenue, i.e. 17 k€ to permanently finance.

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

16 585 €

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

0 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

53 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

117 j

WCR in days of revenue (2024) ?
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

1347 j

WCR and payment terms evolution
ESPRIT PERIGORD

Positioning of ESPRIT PERIGORD in its sector

Comparison with sector Culture de légumes, de melons, de racines et de tubercules

Valuation estimate

Based on 138 transactions of similar company sales (all years), the value of ESPRIT PERIGORD is estimated at 234 871 € (range 102 753€ - 775 808€). The price/revenue ratio is 0.41x (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.

Estimated enterprise value 2024
138 transactions
102k€ 234k€ 775k€
234 871 € Range: 102 753€ - 775 808€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
4 431 € × 0.41x
Estimation 1 835 €
629€ - 3 082€
Net Income Multiple 20%
239 134 € × 2.4x
Estimation 584 427 €
255 939€ - 1 934 898€
How is this estimate calculated?

This estimate is based on the analysis of 138 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 (Culture de légumes, de melons, de racines et de tubercules)

Compare ESPRIT PERIGORD with other companies in the same sector:

Voir toutes les statistiques du secteur Culture de légumes, de melons, de racines et de tubercules

Frequently asked questions about ESPRIT PERIGORD

What is the revenue of ESPRIT PERIGORD ?

The revenue of ESPRIT PERIGORD in 2024 is 4 k€.

Is ESPRIT PERIGORD profitable?

Yes, ESPRIT PERIGORD generated a net profit of 239 k€ in 2024.

Where is the headquarters of ESPRIT PERIGORD ?

The headquarters of ESPRIT PERIGORD is located in LANQUAIS (24150), in the department Dordogne.

Where to find the tax return of ESPRIT PERIGORD ?

The tax return of ESPRIT PERIGORD 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 PERIGORD operate?

ESPRIT PERIGORD operates in the sector Culture de légumes, de melons, de racines et de tubercules (NAF code 01.13Z). See the 'Sector positioning' section above to compare the company with its competitors.