SIREN : 450388509
EVA is a French company founded 22 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in NICE (06000), this company of category PME shows in 2018 a revenue of 418 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
| Indicator | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|
| Revenue | 417 859 € | 398 315 € | 485 189 € | 784 070 € |
| Net income | 15 223 € | -34 035 € | 24 747 € | -34 412 € |
| EBITDA | 40 330 € | 7 471 € | 8 117 € | -131 781 € |
| Net margin | 3.6% | -8.5% | 5.1% | -4.4% |
In 2018, EVA achieves revenue of 418 k€. Revenue is declining over the period 2015-2018 (CAGR: -18.9%). Vs 2017: +5%. After deducting consumption (205 k€), gross margin stands at 213 k€, i.e. a rate of 51%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 40 k€, representing 9.7% of revenue. Positive scissor effect: EBITDA margin improves by +7.8 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 15 k€, i.e. 3.6% of revenue. This profit can be retained or distributed to shareholders.
417 859 €
212 552 €
40 330 €
24 787 €
15 223 €
9.7%
The debt ratio (= Financial debt / Equity x 100) stands at -198%. 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 -19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 7.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
-197.589%
-18.622%
7.386%
7.905
42.0%
In 2018, the debt ratio of EVA (-197.59) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2018, the financial autonomy of EVA (-18.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2018, the repayment capacity of EVA (7.91) 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 134.82. 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 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.
134.82
1.897
In 2018, the liquidity ratio of EVA (134.82) 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.
In 2018, the interest coverage of EVA (1.9x) 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) 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: 75 days. Excellent situation: suppliers finance 75 days of the operating cycle (retail model). Inventory turnover is 48 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 105 days of revenue, i.e. 121 k€ to permanently finance. Notable WCR improvement over the period (-55%), freeing up cash.
121 313 €
0 j
75 j
48 j
105 j
Based on 123 transactions of similar company sales in 2018, the value of EVA is estimated at 154 665 € (range 61 855€ - 299 538€). With an EBITDA of 40 330€, the sector multiple of 4.2x is applied. The price/revenue ratio is 0.43x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 123 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 EVA with other companies in the same sector:
Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers
The revenue of EVA in 2018 is 418 k€.
Yes, EVA generated a net profit of 15 k€ in 2018.
The headquarters of EVA is located in NICE (06000), in the department Alpes-Maritimes.
The tax return of EVA 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).
EVA operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.