EVOLLYS COMMERCIALISATION : revenue, balance sheet and financial ratios

EVOLLYS COMMERCIALISATION is a French company founded 24 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in SAINT-PAUL (97460), this company of category ETI shows in 2024 a revenue of 200 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 - EVOLLYS COMMERCIALISATION (SIREN 440208064)
Indicator 2024 2023 2022 2021 2020 2019
Revenue 200 000 € 200 000 € 200 000 € 200 000 € 234 516 € 287 113 €
Net income 762 871 € -26 159 € -41 040 € -134 836 € -69 982 € -73 663 €
EBITDA 190 280 € 192 242 € 192 689 € 189 687 € 194 559 € -593 194 €
Net margin 381.4% -13.1% -20.5% -67.4% -29.8% -25.7%

Revenue and income statement

In 2024, EVOLLYS COMMERCIALISATION achieves revenue of 200 k€. Revenue is declining over the period 2019-2024 (CAGR: -7.0%). Slight decline of 0% vs 2023. After deducting consumption (0 €), gross margin stands at 200 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 190 k€, representing 95.1% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 763 k€, i.e. 381.4% of revenue. This profit can be retained or distributed to shareholders.

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

200 000 €

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

200 000 €

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

190 280 €

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

-17 382 €

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

762 871 €

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

95.1%

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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 0%. 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 100%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 486.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.0%

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

99.533%

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

486.454%

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

0.0

Solvency indicators evolution
EVOLLYS COMMERCIALISATION

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: -20.62
Med: 5.98
Q3: 146.83
Good -11 pts over 3 years

In 2024, the debt ratio of EVOLLYS COMMERCIALISATION (0.00) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
99.53% 2024
2022
2023
2024
Q1: 0.04%
Med: 27.47%
Q3: 73.82%
Excellent +10 pts over 3 years

In 2024, the financial autonomy of EVOLLYS COMMERCIALISATION (99.5%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.65 years
Q3: 10.57 years
Good -38 pts over 3 years

In 2024, the repayment capacity of EVOLLYS COMMERCIALISATION (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 12517.40. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

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

12517.403

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

0.106

Liquidity indicators evolution
EVOLLYS COMMERCIALISATION

Sector positioning

Liquidity ratio
12517.4 2024
2022
2023
2024
Q1: 83.33
Med: 307.99
Q3: 1318.25
Excellent

In 2024, the liquidity ratio of EVOLLYS COMMERCIALISATION (12517.40) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.11x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.04x
Good -23 pts over 3 years

In 2024, the interest coverage of EVOLLYS COMMERCIALISATION (0.1x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 559 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 141 days. The gap of 418 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 1337 days of revenue, i.e. 743 k€ to permanently finance. Notable WCR improvement over the period (-78%), freeing up cash.

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

742 846 €

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

559 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

141 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

1337 j

WCR and payment terms evolution
EVOLLYS COMMERCIALISATION

Positioning of EVOLLYS COMMERCIALISATION 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 EVOLLYS COMMERCIALISATION is estimated at 1 620 856 € (range 472 123€ - 2 927 514€). With an EBITDA of 190 280€, 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
472k€ 1620k€ 2927k€
1 620 856 € Range: 472 123€ - 2 927 514€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
190 280 € × 5.6x
Estimation 1 065 535 €
282 054€ - 1 901 849€
Revenue Multiple 30%
200 000 € × 0.81x
Estimation 161 326 €
61 648€ - 300 833€
Net Income Multiple 20%
762 871 € × 6.8x
Estimation 5 198 456 €
1 563 010€ - 9 431 701€

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 EVOLLYS COMMERCIALISATION 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 EVOLLYS COMMERCIALISATION

What is the revenue of EVOLLYS COMMERCIALISATION ?

The revenue of EVOLLYS COMMERCIALISATION in 2024 is 200 k€.

Is EVOLLYS COMMERCIALISATION profitable?

Yes, EVOLLYS COMMERCIALISATION generated a net profit of 763 k€ in 2024.

Where is the headquarters of EVOLLYS COMMERCIALISATION ?

The headquarters of EVOLLYS COMMERCIALISATION is located in SAINT-PAUL (97460), in the department La Reunion.

Where to find the tax return of EVOLLYS COMMERCIALISATION ?

The tax return of EVOLLYS COMMERCIALISATION 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 EVOLLYS COMMERCIALISATION operate?

EVOLLYS COMMERCIALISATION 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.