SIREN : 509964706
ESPRIT TENDANCE is a French company founded 17 years ago, specialized in the sector Commerce de détail de meubles. Based in ST REMY DE PROVENCE (13210), this company of category PME shows in 2022 a revenue of 736 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2022 | 2017 | 2016 |
|---|---|---|---|
| Revenue | 736 211 € | N/C | N/C |
| Net income | 34 857 € | 164 369 € | 20 156 € |
| EBITDA | 74 250 € | N/C | N/C |
| Net margin | 4.7% | N/C | N/C |
In 2022, ESPRIT TENDANCE achieves revenue of 736 k€. After deducting consumption (446 k€), gross margin stands at 291 k€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 74 k€, representing 10.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 35 k€, i.e. 4.7% of revenue. This profit can be retained or distributed to shareholders.
736 211 €
290 535 €
74 250 €
48 651 €
34 857 €
10.1%
The debt ratio (= Financial debt / Equity x 100) stands at 58%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 58%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 8.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
58.154%
57.723%
8.188%
3.675
48.5%
In 2022, the debt ratio of ESPRIT TENDANCE (58.15) 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 2022, the financial autonomy of ESPRIT TENDANCE (57.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2022, the repayment capacity of ESPRIT TENDANCE (3.67) 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 709.56. 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 5.8x. Operating income very largely covers interest expenses: high safety margin.
709.561
5.846
In 2022, the liquidity ratio of ESPRIT TENDANCE (709.56) 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.
In 2022, the interest coverage of ESPRIT TENDANCE (5.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 14 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 134 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 125 days of revenue, i.e. 255 k€ to permanently finance.
255 355 €
1 j
14 j
134 j
125 j
Based on 61 transactions of similar company sales
in 2022,
the value of ESPRIT TENDANCE is estimated at
172 117 €
(range 68 374€ - 316 741€).
With an EBITDA of 74 250€, the sector multiple of 2.4x is applied.
The price/revenue ratio is 0.27x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 61 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 TENDANCE with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail de meubles
The revenue of ESPRIT TENDANCE in 2022 is 736 k€.
Yes, ESPRIT TENDANCE generated a net profit of 35 k€ in 2022.
The headquarters of ESPRIT TENDANCE is located in ST REMY DE PROVENCE (13210), in the department Bouches-du-Rhone.
The tax return of ESPRIT TENDANCE 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 TENDANCE operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.