ESSOR DEVELOPPEMENT : revenue, balance sheet and financial ratios

ESSOR DEVELOPPEMENT is a French company founded 30 years ago, specialized in the sector Promotion immobilière d'autres bâtiments. Based in LONS (64140), this company of category ETI shows in 2024 a revenue of 6.1 M€. 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

Financial history - ESSOR DEVELOPPEMENT (SIREN 402860092)
Indicator 2024 2023 2022 2017 2016
Revenue 6 059 258 € 5 973 482 € N/C 7 809 992 € 6 168 967 €
Net income -13 174 932 € -4 629 727 € 1 239 004 € 213 053 € 615 617 €
EBITDA -6 716 706 € -4 260 410 € N/C -39 396 € 909 050 €
Net margin -217.4% -77.5% N/C 2.7% 10.0%

Revenue and income statement

Im Jahr 2024 erzielt ESSOR DEVELOPPEMENT einen Umsatz von 6.1 Mio€. Die Aktivität bleibt über den Zeitraum stabil (CAGR: -0.2%). Vs 2023: +1%. Nach Abzug des Verbrauchs (0 €) beträgt die Bruttomarge 6.1 Mio€, d.h. eine Rate von 100%. Dieses Verhältnis misst die Fähigkeit, aus der Geschäftstätigkeit Wert zu schaffen. EBITDA (= Bruttomarge - Personalkosten - Steuern) erreicht -6.7 Mio€, was -110.9% des Umsatzes entspricht. Warnung negativer Schereneffekt: Trotz Umsatzveränderung (+1%) variiert EBITDA um -58%, was die Marge um 39.5 Punkte reduziert. Negatives EBITDA bedeutet, dass der Betrieb die laufenden Kosten nicht deckt. Das Nettoergebnis ist negativ bei -13.2 Mio€ (-217.4% des Umsatzes).

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

6 059 258 €

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

6 059 258 €

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

-6 716 706 €

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

-16 071 242 €

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

-13 174 932 €

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

-110.8%

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Assets

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Liabilities

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Solvency and debt ratios

Die Verschuldungsquote (= Finanzschulden / Eigenkapital x 100) beträgt -231%. Dieses niedrige Niveau spiegelt eine solide Finanzstruktur wider. Die finanzielle Autonomie (= Eigenkapital / Bilanzsumme x 100) erreicht -42%. Geringe Autonomie: Das Unternehmen ist stark von externer Finanzierung abhängig.

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

-230.687%

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

-41.556%

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

-49.38%

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

-10.852

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

39.8%

Solvency indicators evolution
ESSOR DEVELOPPEMENT

Sector positioning

Verschuldungsgrad
-230.69 2024
2022
2023
2024
Q1: -0.39
Med: 1.1
Q3: 136.85
Ausgezeichnet -50 pts over 3 years

Im Jahr 2024 liegt in den unteren 25% der Branche, was positiv ist das verschuldungsgrad von ESSOR DEVELOPPEMENT (-230.69). Dieses Verhältnis misst das Gewicht der Schulden im Verhältnis zum Eigenkapital. Ein niedriges Verhältnis zeigt eine solide Finanzstruktur mit geringer Abhängigkeit von Gläubigern.

Finanzielle Autonomie
-41.56% 2024
2022
2023
2024
Q1: -0.14%
Med: 9.3%
Q3: 49.18%
Average -26 pts over 3 years

Im Jahr 2024 liegt unter dem Median der Branche das finanzielle autonomie von ESSOR DEVELOPPEMENT (-41.6%). Dieses Verhältnis stellt den Anteil des Eigenkapitals an der Gesamtfinanzierung dar. Eine Verbesserung würde die Wettbewerbsposition stärken.

Rückzahlungsfähigkeit
-10.85 ans 2024
2023
2024
Q1: -8.35 ans
Med: 0.0 ans
Q3: 0.84 ans
Ausgezeichnet

Im Jahr 2024 liegt in den unteren 25% der Branche, was positiv ist das rückzahlungsfähigkeit von ESSOR DEVELOPPEMENT (-10.8 an). Dieses Verhältnis gibt die Anzahl der Jahre an, die zur Rückzahlung der Schulden mit dem Cashflow benötigt werden. Eine kurze Kapazität spiegelt kontrollierte Schulden und gute Cashflow-Generierung wider.

Liquidity ratios

Die Liquiditätsquote beträgt 545.31. Das Unternehmen verfügt über 2€ liquide Mittel für jeden 1€ kurzfristiger Schulden.

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

545.307

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

-31.476

Liquidity indicators evolution
ESSOR DEVELOPPEMENT

Sector positioning

Liquiditätsquote
545.31 2024
2022
2023
2024
Q1: 124.75
Med: 280.5
Q3: 1000.73
Gut +9 pts over 3 years

Im Jahr 2024 liegt über dem Median der Branche das liquiditätsquote von ESSOR DEVELOPPEMENT (545.31). Dieses Verhältnis misst die Fähigkeit, kurzfristige Schulden mit Umlaufvermögen zu decken. Diese komfortable Position bietet eine nennenswerte Sicherheitsmarge.

Zinsdeckung
-31.48x 2024
2023
2024
Q1: -9.86x
Med: 0.0x
Q3: 5.47x
Average

Im Jahr 2024 liegt unter dem Median der Branche das zinsdeckung von ESSOR DEVELOPPEMENT (-31.5x). Dieses Verhältnis gibt an, wie oft das Betriebsergebnis die Zinsaufwendungen deckt. Eine Verbesserung würde die Wettbewerbsposition stärken.

Working capital requirement (WCR) and payment terms

Der Betriebskapitalbedarf (WCR) misst die zeitliche Lücke. Durchschnittliche Kundenzahlungsfrist: 414 Tage. Lieferantenfrist: 160 Tage. Die Lücke von 254 Tagen belastet den Cashflow. Die Bestandsumschlagsdauer beträgt 29 Tage. Schneller Umschlag, Zeichen guter Bestandsführung. Der WCR repräsentiert 1794 Tage Umsatz. Im Zeitraum 2016-2024 stieg der WCR um +544%.

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

30 202 553 €

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

414 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

160 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

29 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

1794 j

WCR and payment terms evolution
ESSOR DEVELOPPEMENT

Positioning of ESSOR DEVELOPPEMENT in its sector

Comparison with sector Promotion immobilière d'autres bâtiments

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of ESSOR DEVELOPPEMENT is estimated at 1 695 145 € (range 609 555€ - 4 169 111€). The price/revenue ratio is 0.28x (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.

Estimated enterprise value 2024
80 tx
609k€ 1695k€ 4169k€
1 695 145 € Range: 609 555€ - 4 169 111€
NAF 5 all-time

Valuation method used

Revenue Multiple
6 059 258 € × 0.28x = 1 695 146 €
Range: 609 556€ - 4 169 111€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Promotion immobilière d'autres bâtiments)

Compare ESSOR DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière d'autres bâtiments

Frequently asked questions about ESSOR DEVELOPPEMENT

What is the revenue of ESSOR DEVELOPPEMENT ?

The revenue of ESSOR DEVELOPPEMENT in 2024 is 6.1 M€.

Is ESSOR DEVELOPPEMENT profitable?

ESSOR DEVELOPPEMENT recorded a net loss in 2024.

Where is the headquarters of ESSOR DEVELOPPEMENT ?

The headquarters of ESSOR DEVELOPPEMENT is located in LONS (64140), in the department Pyrenees-Atlantiques.

Where to find the tax return of ESSOR DEVELOPPEMENT ?

The tax return of ESSOR DEVELOPPEMENT 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 ESSOR DEVELOPPEMENT operate?

ESSOR DEVELOPPEMENT operates in the sector Promotion immobilière d'autres bâtiments (NAF code 41.10C). See the 'Sector positioning' section above to compare the company with its competitors.