Le dernier exercice comptable publié pour cette entreprise remonte à 2023. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

GROUPE ELIGOR : revenue, balance sheet and financial ratios

GROUPE ELIGOR is a French company founded 6 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in IZERNORE (01580), this company of category PME shows in 2023 a revenue of 8.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, GROUPE ELIGOR posts positive profitability over the latest financial year. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - GROUPE ELIGOR (SIREN 880105390)
Indicator 2023 2022 2021 2020
Revenue 8 804 946 € 8 705 884 € 9 170 668 € N/C
Net income 174 206 € -743 849 € 1 074 623 € -1 005 712 €
EBITDA 716 959 € 612 312 € 1 734 760 € N/C
Net margin 2.0% -8.5% 11.7% N/C

Revenue and income statement

In 2023, GROUPE ELIGOR achieves revenue of 8.8 M€. Activity remains stable over the period (CAGR: -2.0%). Vs 2022: +1%. After deducting consumption (5.9 M€), gross margin stands at 2.9 M€, i.e. a rate of 33%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 717 k€, representing 8.1% of revenue. This ratio is more favorable than the sector median (4.1%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 174 k€, i.e. 2.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

8 804 946 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 884 866 €

EBITDA (2023) ?
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

716 959 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

190 041 €

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

174 206 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.1%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 212%. This ratio is less favorable than the sector median (19.5%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 19%. This ratio is slightly less favorable than the sector median (40.6%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.1 years of cash flow to repay all financial debt. This ratio is less favorable than the sector median (0.3 years) and warrants attention. Cash flow represents 5.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (3.5%).

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

211.57%

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

18.9%

Cash flow / Revenue (2023) ?
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

5.29%

Repayment capacity (2023) ?
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

6.08

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

33.2%

Solvency indicators evolution
GROUPE ELIGOR

Sector positioning

Debt ratio
211.57% 2023
Q1: 0.28%
Med: 19.49%
Q3: 67.71%
Watch

In 2023, the debt ratio of GROUPE ELIGOR (211.6%) 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
18.9% 2023
Q1: 17.36%
Med: 40.57%
Q3: 60.79%
Average

In 2023, the financial autonomy of GROUPE ELIGOR (18.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
12.19 years 2022
Q1: 0.0 years
Med: 0.31 years
Q3: 2.53 years
Watch

In 2022, the repayment capacity of GROUPE ELIGOR (12.19) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 3.52. This ratio is more favorable than the sector median (2.3). The interest coverage ratio (= EBIT / Interest expenses) is 24.7x. Compared with its sector, this ratio places the company among the best positioned (sector median: 0.7x).

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

3.52

Interest coverage (2023) ?
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

24.66

Liquidity indicators evolution
GROUPE ELIGOR

Sector positioning

Liquidity ratio
3.52 2023
Q1: 1.5
Med: 2.32
Q3: 4.19
Good -8 pts over 3 years

In 2023, the liquidity ratio of GROUPE ELIGOR (3.52) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
24.66x 2023
Q1: 0.0x
Med: 0.72x
Q3: 7.1x
Excellent

In 2023, the interest coverage of GROUPE ELIGOR (24.7x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 70 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. The company must finance 30 days of gap between collections and payments. Inventory turnover is 45 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 103 days of revenue, i.e. 2.5 M€ to permanently finance. Between 2021 and 2023, WCR improved by 68 days of revenue, freeing up cash.

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

2 521 384 €

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

70 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

40 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

45 j

WCR in days of revenue (2023) ?
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

103 j

WCR and payment terms evolution
GROUPE ELIGOR

Positioning of GROUPE ELIGOR in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of GROUPE ELIGOR is estimated at 1 555 399 € (range 647 600€ - 4 121 576€). With an EBITDA of 716 959€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (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.

Estimated enterprise value 2023
145 transactions
647k€ 1555k€ 4121k€
1 555 399 € Range: 647 600€ - 4 121 576€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
716 959 € × 2.6x
Estimation 1 868 618 €
679 792€ - 5 252 596€
Revenue Multiple 30%
8 804 946 € × 0.19x
Estimation 1 684 615 €
948 143€ - 4 294 635€
Net Income Multiple 20%
174 206 € × 3.3x
Estimation 578 527 €
116 310€ - 1 034 442€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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 (Commerce de gros (commerce interentreprises) d'autres biens domestiques )

Compare GROUPE ELIGOR with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Top companies in Commerce de gros (commerce interentreprises) d'autres biens domestiques

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques :

Top companies in Ain

Largest companies by revenue in the department Ain:

Voir le classement complet du département Ain

Frequently asked questions about GROUPE ELIGOR

What is the revenue of GROUPE ELIGOR ?

The revenue of GROUPE ELIGOR in 2023 is 8.8 M€.

Is GROUPE ELIGOR profitable?

Yes, GROUPE ELIGOR generated a net profit of 174 k€ in 2023.

Where is the headquarters of GROUPE ELIGOR ?

The headquarters of GROUPE ELIGOR is located in IZERNORE (01580), in the department Ain.

Where to find the tax return of GROUPE ELIGOR ?

The tax return of GROUPE ELIGOR 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 GROUPE ELIGOR operate?

GROUPE ELIGOR operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.