Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

ESPUNA INTERNATIONAL : revenue, balance sheet and financial ratios

ESPUNA INTERNATIONAL is a French company founded 6 years ago, specialized in the sector Autres activités manufacturières n.c.a. . Based in LEZIGNAN-CORBIERES (11200), this company of category PME shows in 2023 a net income positive of 40 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 - ESPUNA INTERNATIONAL (SIREN 851094524)
Indicator 2023 2022 2021
Revenue N/C N/C N/C
Net income 40 469 € 40 748 € -68 457 €
EBITDA N/C N/C N/C
Net margin N/C N/C N/C

Revenue and income statement

In 2023, ESPUNA INTERNATIONAL generates positive net income of 40 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

40 469 €

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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 172%. 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 23%. 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

171.885%

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

23.185%

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

51.2%

Solvency indicators evolution
ESPUNA INTERNATIONAL

Sector positioning

Debt ratio
171.88 2023
2021
2022
2023
Q1: 0.0
Med: 11.71
Q3: 66.48
Watch

In 2023, the debt ratio of ESPUNA INTERNATIONAL (171.88) 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
23.18% 2023
2021
2022
2023
Q1: 1.32%
Med: 31.8%
Q3: 58.14%
Average +18 pts over 3 years

In 2023, the financial autonomy of ESPUNA INTERNATIONAL (23.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 219.02. 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

219.016

Liquidity indicators evolution
ESPUNA INTERNATIONAL

Sector positioning

Liquidity ratio
219.02 2023
2021
2022
2023
Q1: 131.8
Med: 247.91
Q3: 452.59
Average +6 pts over 3 years

In 2023, the liquidity ratio of ESPUNA INTERNATIONAL (219.02) 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.

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: 152 days. Excellent situation: suppliers finance 152 days of the operating cycle (retail model).

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

152 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
ESPUNA INTERNATIONAL

Positioning of ESPUNA INTERNATIONAL in its sector

Comparison with sector Autres activités manufacturières n.c.a.

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of ESPUNA INTERNATIONAL is estimated at 112 753 € (range 31 381€ - 230 386€). 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
101 transactions
31k€ 112k€ 230k€
112 753 € Range: 31 381€ - 230 386€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
40 469 € × 2.8x = 112 754 €
Range: 31 381€ - 230 387€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 101 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 (Autres activités manufacturières n.c.a. )

Compare ESPUNA INTERNATIONAL with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités manufacturières n.c.a.

Frequently asked questions about ESPUNA INTERNATIONAL

What is the revenue of ESPUNA INTERNATIONAL ?

The revenue of ESPUNA INTERNATIONAL is not publicly disclosed (confidential accounts filed with INPI).

Is ESPUNA INTERNATIONAL profitable?

Yes, ESPUNA INTERNATIONAL generated a net profit of 40 k€ in 2023.

Where is the headquarters of ESPUNA INTERNATIONAL ?

The headquarters of ESPUNA INTERNATIONAL is located in LEZIGNAN-CORBIERES (11200), in the department Aude.

Where to find the tax return of ESPUNA INTERNATIONAL ?

The tax return of ESPUNA INTERNATIONAL 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 ESPUNA INTERNATIONAL operate?

ESPUNA INTERNATIONAL operates in the sector Autres activités manufacturières n.c.a. (NAF code 32.99Z). See the 'Sector positioning' section above to compare the company with its competitors.