JEAN PIERRE ET PATRICK EPELLY : revenue, balance sheet and financial ratios

JEAN PIERRE ET PATRICK EPELLY is a French company founded 20 years ago, specialized in the sector Ingénierie, études techniques. Based in PIERRELATTE (26700), this company of category PME shows in 2022 a revenue of 381 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - JEAN PIERRE ET PATRICK EPELLY (SIREN 485172977)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 381 217 € 302 067 € 261 769 € 424 338 € 405 824 € 413 576 € 454 215 €
Net income -123 230 € -127 732 € -125 168 € 3 182 € 9 538 € -11 647 € -27 672 €
EBITDA 36 660 € -159 591 € -216 449 € 16 834 € 20 133 € -14 775 € -16 602 €
Net margin -32.3% -42.3% -47.8% 0.7% 2.4% -2.8% -6.1%

Revenue and income statement

In 2022, JEAN PIERRE ET PATRICK EPELLY achieves revenue of 381 k€. Activity remains stable over the period (CAGR: -2.9%). Vs 2021, growth of +26% (302 k€ -> 381 k€). After deducting consumption (0 €), gross margin stands at 381 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 37 k€, representing 9.6% of revenue. Positive scissor effect: EBITDA margin improves by +62.4 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Net income is negative at -123 k€ (-32.3% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

381 217 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

381 217 €

EBITDA (2022) ?
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

36 660 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-125 645 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-123 230 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.6%

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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 90%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.2% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

89.719%

Financial autonomy (2022) ?
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

21.729%

Cash flow / Revenue (2022) ?
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

10.243%

Repayment capacity (2022) ?
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

1.429

Asset age ratio (2022) ?
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

0.2%

Solvency indicators evolution
JEAN PIERRE ET PATRICK EPELLY

Sector positioning

Debt ratio
89.72 2022
2020
2021
2022
Q1: 0.0
Med: 10.44
Q3: 59.96
Average +11 pts over 3 years

In 2022, the debt ratio of JEAN PIERRE ET PATRICK EP... (89.72) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
21.73% 2022
2020
2021
2022
Q1: 11.0%
Med: 36.04%
Q3: 59.83%
Average -26 pts over 3 years

In 2022, the financial autonomy of JEAN PIERRE ET PATRICK EP... (21.7%) 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
1.43 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.01 years
Q3: 1.24 years
Average +50 pts over 3 years

In 2022, the repayment capacity of JEAN PIERRE ET PATRICK EP... (1.43) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 102.47. 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 2.0x. Financial charges are adequately covered by operations.

Liquidity ratio (2022) ?
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

102.469

Interest coverage (2022) ?
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

2.038

Liquidity indicators evolution
JEAN PIERRE ET PATRICK EPELLY

Sector positioning

Liquidity ratio
102.47 2022
2020
2021
2022
Q1: 148.17
Med: 225.82
Q3: 385.26
Watch -9 pts over 3 years

In 2022, the liquidity ratio of JEAN PIERRE ET PATRICK EP... (102.47) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
2.04x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 1.47x
Excellent +50 pts over 3 years

In 2022, the interest coverage of JEAN PIERRE ET PATRICK EP... (2.0x) 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: 162 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. The gap of 114 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 24 days of revenue, i.e. 25 k€ to permanently finance. Notable WCR improvement over the period (-90%), freeing up cash.

Operating WCR (2022) ?
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

24 909 €

Customer credit (2022) ?
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

162 j

Supplier credit (2022) ?
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

48 j

Inventory turnover (2022) ?
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

15 j

WCR in days of revenue (2022) ?
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

24 j

WCR and payment terms evolution
JEAN PIERRE ET PATRICK EPELLY

Positioning of JEAN PIERRE ET PATRICK EPELLY in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Based on 63 transactions of similar company sales in 2022, the value of JEAN PIERRE ET PATRICK EPELLY is estimated at 45 170 € (range 20 350€ - 65 804€). With an EBITDA of 36 660€, the sector multiple of 0.9x is applied. The price/revenue ratio is 0.16x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
63 tx
20k€ 45k€ 65k€
45 170 € Range: 20 350€ - 65 804€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
36 660 € × 0.9x
Estimation 34 819 €
14 247€ - 39 999€
Revenue Multiple 30%
381 217 € × 0.16x
Estimation 62 424 €
30 523€ - 108 814€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 (Ingénierie, études techniques)

Compare JEAN PIERRE ET PATRICK EPELLY with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about JEAN PIERRE ET PATRICK EPELLY

What is the revenue of JEAN PIERRE ET PATRICK EPELLY ?

The revenue of JEAN PIERRE ET PATRICK EPELLY in 2022 is 381 k€.

Is JEAN PIERRE ET PATRICK EPELLY profitable?

JEAN PIERRE ET PATRICK EPELLY recorded a net loss in 2022.

Where is the headquarters of JEAN PIERRE ET PATRICK EPELLY ?

The headquarters of JEAN PIERRE ET PATRICK EPELLY is located in PIERRELATTE (26700), in the department Drome.

Where to find the tax return of JEAN PIERRE ET PATRICK EPELLY ?

The tax return of JEAN PIERRE ET PATRICK EPELLY 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 JEAN PIERRE ET PATRICK EPELLY operate?

JEAN PIERRE ET PATRICK EPELLY operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.