EVOLEM DEVELOPPEMENT : revenue, balance sheet and financial ratios

EVOLEM DEVELOPPEMENT is a French company founded 22 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in LYON (69002), 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 2026-04-11

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

Financial history - EVOLEM DEVELOPPEMENT (SIREN 448430405)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 6 147 332 € 5 906 790 € 5 623 311 € 5 387 266 € 5 385 979 € 5 431 214 € 5 281 194 € 5 196 492 € 5 169 344 €
Net income 1 914 035 € 2 285 754 € 2 518 340 € 2 515 926 € 2 418 742 € 2 167 912 € 2 067 473 € 1 869 897 € 1 576 570 €
EBITDA 4 334 304 € 3 818 459 € 4 150 784 € 4 382 675 € 4 403 763 € 4 178 047 € 3 931 380 € 4 058 755 € 3 898 369 €
Net margin 31.1% 38.7% 44.8% 46.7% 44.9% 39.9% 39.1% 36.0% 30.5%

Revenue and income statement

En 2024, EVOLEM DEVELOPPEMENT alcanza unos ingresos de 6.1 M€. Los ingresos crecen positivamente durante 9 años (TCAC: +2.2%). Vs 2023: +4%. Tras deducir el consumo (0 €), el margen bruto se sitúa en 6.1 M€, es decir, una tasa del 100%. El EBITDA alcanza 4.3 M€, representando el 70.5% de los ingresos. Efecto tijera positivo: el margen EBITDA mejora en +5.9 puntos. Este alto margen EBITDA proporciona una fuerte capacidad de autofinanciación. El resultado neto asciende a 1.9 M€, es decir, el 31.1% de los ingresos.

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

6 147 332 €

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

6 147 332 €

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

4 334 304 €

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

2 968 772 €

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

1 914 035 €

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

70.5%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 6%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 86%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios. La capacidad de reembolso indica que se necesitarían 0.5 años de flujo de caja. Este corto período demuestra una excelente sostenibilidad de la deuda. El flujo de caja representa el 65.0% de los ingresos. Este alto nivel proporciona una fuerte capacidad de autofinanciación.

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

6.379%

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

86.281%

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

64.996%

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

0.48

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

38.6%

Solvency indicators evolution
EVOLEM DEVELOPPEMENT

Sector positioning

Ratio de endeudamiento
6.38 2024
2022
2023
2024
Q1: -20.86
Med: 5.98
Q3: 146.91
Average

En 2024, el ratio de endeudamiento de EVOLEM DEVELOPPEMENT (6.38) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
86.28% 2024
2022
2023
2024
Q1: 0.04%
Med: 27.65%
Q3: 73.85%
Excelente

En 2024, el autonomía financiera de EVOLEM DEVELOPPEMENT (86.3%) se sitúa en el top 25% del sector. Este ratio representa la parte del patrimonio en la financiación total. Alta autonomía refleja independencia financiera y capacidad para absorber choques.

Capacidad de reembolso
0.48 ans 2024
2022
2023
2024
Q1: -0.02 ans
Med: 0.66 ans
Q3: 10.59 ans
Bueno

En 2024, el capacidad de reembolso de EVOLEM DEVELOPPEMENT (0.5 an) se sitúa por debajo de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Esta posición controlada refleja una gestión prudente.

Liquidity ratios

El ratio de liquidez se sitúa en 348.37. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

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

348.374

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

0.0

Liquidity indicators evolution
EVOLEM DEVELOPPEMENT

Sector positioning

Ratio de liquidez
348.37 2024
2022
2023
2024
Q1: 83.89
Med: 308.33
Q3: 1331.54
Bueno

En 2024, el ratio de liquidez de EVOLEM DEVELOPPEMENT (348.37) se sitúa por encima de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Esta posición cómoda ofrece un margen de seguridad apreciable.

Cobertura de intereses
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.08x
Average

En 2024, el cobertura de intereses de EVOLEM DEVELOPPEMENT (0.0x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 102 días. Plazo proveedores: 317 días. Excelente situación: los proveedores financian 215 días del ciclo operativo. El FM representa 122 días de ingresos. En 2016-2024, el FM aumentó en +161%.

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

2 082 962 €

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

102 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

317 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 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

122 j

WCR and payment terms evolution
EVOLEM DEVELOPPEMENT

Positioning of EVOLEM DEVELOPPEMENT in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of EVOLEM DEVELOPPEMENT is estimated at 16 231 833 € (range 4 565 161€ - 29 167 474€). With an EBITDA of 4 334 304€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (in line with sector norms). 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 2024
169 transactions
4565k€ 16231k€ 29167k€
16 231 833 € Range: 4 565 161€ - 29 167 474€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 334 304 € × 5.6x
Estimation 24 271 356 €
6 424 787€ - 43 321 379€
Revenue Multiple 30%
6 147 332 € × 0.81x
Estimation 4 958 607 €
1 894 841€ - 9 246 591€
Net Income Multiple 20%
1 914 035 € × 6.8x
Estimation 13 042 868 €
3 921 576€ - 23 664 036€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare EVOLEM DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about EVOLEM DEVELOPPEMENT

What is the revenue of EVOLEM DEVELOPPEMENT ?

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

Is EVOLEM DEVELOPPEMENT profitable?

Yes, EVOLEM DEVELOPPEMENT generated a net profit of 1.9 M€ in 2024.

Where is the headquarters of EVOLEM DEVELOPPEMENT ?

The headquarters of EVOLEM DEVELOPPEMENT is located in LYON (69002), in the department Rhone.

Where to find the tax return of EVOLEM DEVELOPPEMENT ?

The tax return of EVOLEM 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 EVOLEM DEVELOPPEMENT operate?

EVOLEM DEVELOPPEMENT operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.