ESPRIT SCANDINAVE : revenue, balance sheet and financial ratios

ESPRIT SCANDINAVE is a French company founded 11 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in AURAY (56400), this company of category PME shows in 2021 a revenue of 1.7 M€. 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 SCANDINAVE (SIREN 804524965)
Indicator 2023 2022 2021 2020 2019 2018
Revenue N/C N/C 1 654 552 € 1 171 592 € 1 398 670 € 1 608 028 €
Net income 248 585 € 160 354 € 111 963 € 61 771 € 127 701 € 111 029 €
EBITDA N/C N/C 162 818 € 100 586 € 180 029 € 165 478 €
Net margin N/C N/C 6.8% 5.3% 9.1% 6.9%

Revenue and income statement

In 2023, ESPRIT SCANDINAVE generates positive net income of 249 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2023: 111 k€ -> 249 k€.

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

248 585 €

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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 23%. 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 35%. 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

23.336%

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

35.356%

Asset age ratio (2023) ?
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

6.3%

Solvency indicators evolution
ESPRIT SCANDINAVE

Sector positioning

Debt ratio
23.34 2023
2021
2022
2023
Q1: 0.15
Med: 18.97
Q3: 67.19
Average -11 pts over 3 years

In 2023, the debt ratio of ESPRIT SCANDINAVE (23.34) 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
35.36% 2023
2021
2022
2023
Q1: 15.58%
Med: 39.16%
Q3: 61.26%
Average +10 pts over 3 years

In 2023, the financial autonomy of ESPRIT SCANDINAVE (35.4%) 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
0.61 years 2021
2021
Q1: 0.0 years
Med: 0.06 years
Q3: 2.67 years
Average

In 2021, the repayment capacity of ESPRIT SCANDINAVE (0.61) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 176.49. 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

176.489

Liquidity indicators evolution
ESPRIT SCANDINAVE

Sector positioning

Liquidity ratio
176.49 2023
2021
2022
2023
Q1: 150.77
Med: 236.31
Q3: 432.28
Average

In 2023, the liquidity ratio of ESPRIT SCANDINAVE (176.49) 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
0.47x 2021
2021
Q1: 0.0x
Med: 0.29x
Q3: 4.2x
Good

In 2021, the interest coverage of ESPRIT SCANDINAVE (0.5x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
ESPRIT SCANDINAVE

Positioning of ESPRIT SCANDINAVE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of ESPRIT SCANDINAVE is estimated at 825 534 € (range 165 969€ - 1 476 108€). 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 2023
145 transactions
165k€ 825k€ 1476k€
825 534 € Range: 165 969€ - 1 476 108€
NAF 5 all-time

Valuation method used

Net Income Multiple
248 585 € × 3.3x = 825 535 €
Range: 165 970€ - 1 476 108€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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 gros (commerce interentreprises) d'autres biens domestiques )

Compare ESPRIT SCANDINAVE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Frequently asked questions about ESPRIT SCANDINAVE

What is the revenue of ESPRIT SCANDINAVE ?

The revenue of ESPRIT SCANDINAVE in 2021 is 1.7 M€.

Is ESPRIT SCANDINAVE profitable?

Yes, ESPRIT SCANDINAVE generated a net profit of 249 k€ in 2023.

Where is the headquarters of ESPRIT SCANDINAVE ?

The headquarters of ESPRIT SCANDINAVE is located in AURAY (56400), in the department Morbihan.

Where to find the tax return of ESPRIT SCANDINAVE ?

The tax return of ESPRIT SCANDINAVE 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 SCANDINAVE operate?

ESPRIT SCANDINAVE operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.