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ESPUMA : revenue, balance sheet and financial ratios

ESPUMA is a French company founded 17 years ago, specialized in the sector Gestion de fonds. Based in MONTELIMAR (26200), this company of category PME shows in 2016 a revenue of 299 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - ESPUMA (SIREN 509069910)
Indicator 2024 2023 2021 2018 2017 2016
Revenue N/C N/C N/C N/C N/C 298 552 €
Net income -1 382 € -11 994 € -10 099 € -11 387 € -12 580 € 217 746 €
EBITDA -2 051 € -12 559 € -10 845 € -11 820 € -13 572 € 13 132 €
Net margin N/C N/C N/C N/C N/C 72.9%

Revenue and income statement

In 2024, ESPUMA records a net loss of 1 k€. This deficit will reduce equity on the balance sheet.

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

-2 051 €

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

-2 051 €

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

-1 382 €

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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 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 76%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

31.557%

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

76.013%

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

-35.649

Solvency indicators evolution
ESPUMA

Sector positioning

Debt ratio
31.56 2024
2021
2023
2024
Q1: 0.0
Med: 8.28
Q3: 92.71
Average

In 2024, the debt ratio of ESPUMA (31.56) 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
76.01% 2024
2021
2023
2024
Q1: 4.63%
Med: 48.43%
Q3: 87.31%
Good

In 2024, the financial autonomy of ESPUMA (76.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-35.65 years 2024
2021
2023
2024
Q1: -0.01 years
Med: 0.0 years
Q3: 3.01 years
Excellent

In 2024, the repayment capacity of ESPUMA (-35.65) 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.

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 (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

0 €

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

0 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

0 j

WCR and payment terms evolution
ESPUMA

Positioning of ESPUMA in its sector

Comparison with sector Gestion de fonds

Similar companies (Gestion de fonds)

Compare ESPUMA with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion de fonds

Frequently asked questions about ESPUMA

What is the revenue of ESPUMA ?

The revenue of ESPUMA in 2016 is 299 k€.

Is ESPUMA profitable?

ESPUMA recorded a net loss in 2024.

Where is the headquarters of ESPUMA ?

The headquarters of ESPUMA is located in MONTELIMAR (26200), in the department Drome.

Where to find the tax return of ESPUMA ?

The tax return of ESPUMA 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 ESPUMA operate?

ESPUMA operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.