SIREN : 505350751
HOLDING E.A.L. is a French company founded 17 years ago, specialized in the sector Commerces de détail d'optique. Based in MARNAZ (74460), this company of category PME shows in 2024 a revenue of 114 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 114 000 € | 114 000 € | 114 000 € | 190 000 € | 114 000 € | 87 000 € | 250 € | N/C | N/C |
| Net income | 114 132 € | 110 384 € | 160 584 € | 219 286 € | 134 243 € | -24 306 € | -141 195 € | -372 745 € | 95 575 € |
| EBITDA | 45 476 € | 38 585 € | 30 852 € | 106 920 € | 24 048 € | -15 875 € | -2 298 € | -13 437 € | -7 818 € |
| Net margin | 100.1% | 96.8% | 140.9% | 115.4% | 117.8% | -27.9% | -56478.0% | N/C | N/C |
In 2024, HOLDING E.A.L. achieves revenue of 114 k€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +177.4%. Slight decline of 0% vs 2023. After deducting consumption (0 €), gross margin stands at 114 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 45 k€, representing 39.9% of revenue. Positive scissor effect: EBITDA margin improves by +6.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 114 k€, i.e. 100.1% of revenue. This profit can be retained or distributed to shareholders.
114 000 €
114 000 €
45 476 €
45 476 €
114 132 €
39.9%
The debt ratio (= Financial debt / Equity x 100) stands at 26%. 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 79%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 101.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
25.659%
78.91%
100.985%
2.351
In 2024, the debt ratio of HOLDING E.A.L. (25.66) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of HOLDING E.A.L. (78.9%) 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.
In 2024, the repayment capacity of HOLDING E.A.L. (2.35) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 2859.63. 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 28.5x. Operating income very largely covers interest expenses: high safety margin.
2859.632
28.492
In 2024, the liquidity ratio of HOLDING E.A.L. (2859.63) 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.
In 2024, the interest coverage of HOLDING E.A.L. (28.5x) 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) 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: 116 days. Excellent situation: suppliers finance 116 days of the operating cycle (retail model). Overall, WCR represents 684 days of revenue, i.e. 216 k€ to permanently finance.
216 463 €
0 j
116 j
0 j
684 j
Based on 117 transactions of similar company sales in 2024, the value of HOLDING E.A.L. is estimated at 164 038 € (range 98 787€ - 369 723€). With an EBITDA of 45 476€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (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.
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This estimate is based on the analysis of 117 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 HOLDING E.A.L. with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of HOLDING E.A.L. in 2024 is 114 k€.
Yes, HOLDING E.A.L. generated a net profit of 114 k€ in 2024.
The headquarters of HOLDING E.A.L. is located in MARNAZ (74460), in the department Haute-Savoie.
The tax return of HOLDING E.A.L. 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).
HOLDING E.A.L. operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.