L UNIVERS DE L EMBALLAGE : revenue, balance sheet and financial ratios

L UNIVERS DE L EMBALLAGE is a French company founded 30 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires. Based in MOISSAC (82200), this company of category ETI shows in 2024 a revenue of 90.4 M€. 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 - L UNIVERS DE L EMBALLAGE (SIREN 403815558)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 90 369 828 € 95 848 953 € 100 373 827 € 82 643 010 € 78 599 282 € 82 886 898 € 79 735 529 € 77 281 317 € 73 368 867 €
Net income 4 168 360 € 2 896 436 € 3 082 761 € 1 711 187 € 1 723 217 € 1 801 886 € 1 829 880 € 1 918 771 € 1 141 273 €
EBITDA 4 616 544 € 4 887 385 € 5 211 875 € 2 878 002 € 2 908 309 € 3 358 724 € 3 108 115 € 3 631 800 € 1 807 981 €
Net margin 4.6% 3.0% 3.1% 2.1% 2.2% 2.2% 2.3% 2.5% 1.6%

Revenue and income statement

In 2024, L UNIVERS DE L EMBALLAGE achieves revenue of 90.4 M€. Revenue is growing positively over 9 years (CAGR: +2.6%). Slight decline of -6% vs 2023. After deducting consumption (61.2 M€), gross margin stands at 29.2 M€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4.6 M€, representing 5.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4.2 M€, i.e. 4.6% 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

90 369 828 €

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

29 159 584 €

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

4 616 544 €

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

3 946 155 €

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

4 168 360 €

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

5.1%

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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 9%. 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 52%. 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 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

9.001%

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

51.822%

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

1.827%

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

1.311

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

33.1%

Solvency indicators evolution
L UNIVERS DE L EMBALLAGE

Sector positioning

Debt ratio
9.0 2024
2022
2023
2024
Q1: 0.14
Med: 12.14
Q3: 43.04
Good +8 pts over 3 years

In 2024, the debt ratio of L UNIVERS DE L EMBALLAGE (9.00) 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
51.82% 2024
2022
2023
2024
Q1: 23.34%
Med: 47.87%
Q3: 67.91%
Good

In 2024, the financial autonomy of L UNIVERS DE L EMBALLAGE (51.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1.31 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.03 years
Q3: 1.62 years
Average +18 pts over 3 years

In 2024, the repayment capacity of L UNIVERS DE L EMBALLAGE (1.31) 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 159.95. 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 5.7x. Operating income very largely covers interest expenses: high safety margin.

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

159.949

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

5.699

Liquidity indicators evolution
L UNIVERS DE L EMBALLAGE

Sector positioning

Liquidity ratio
159.95 2024
2022
2023
2024
Q1: 162.26
Med: 245.95
Q3: 425.37
Watch

In 2024, the liquidity ratio of L UNIVERS DE L EMBALLAGE (159.95) 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
5.7x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.95x
Q3: 9.05x
Good +8 pts over 3 years

In 2024, the interest coverage of L UNIVERS DE L EMBALLAGE (5.7x) 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: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Inventory turnover is 49 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 55 days of revenue, i.e. 13.8 M€ to permanently finance.

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

13 780 495 €

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

27 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

62 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

49 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

55 j

WCR and payment terms evolution
L UNIVERS DE L EMBALLAGE

Positioning of L UNIVERS DE L EMBALLAGE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 7 088 712€ to 35 239 428€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
7088k€ 16463k€ 35239k€
16 463 655 € Range: 7 088 712€ - 35 239 428€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 produits intermédiaires)

Compare L UNIVERS DE L EMBALLAGE with other companies in the same sector:

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

Frequently asked questions about L UNIVERS DE L EMBALLAGE

What is the revenue of L UNIVERS DE L EMBALLAGE ?

The revenue of L UNIVERS DE L EMBALLAGE in 2024 is 90.4 M€.

Is L UNIVERS DE L EMBALLAGE profitable?

Yes, L UNIVERS DE L EMBALLAGE generated a net profit of 4.2 M€ in 2024.

Where is the headquarters of L UNIVERS DE L EMBALLAGE ?

The headquarters of L UNIVERS DE L EMBALLAGE is located in MOISSAC (82200), in the department Tarn-et-Garonne.

Where to find the tax return of L UNIVERS DE L EMBALLAGE ?

The tax return of L UNIVERS DE L EMBALLAGE 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 L UNIVERS DE L EMBALLAGE operate?

L UNIVERS DE L EMBALLAGE operates in the sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires (NAF code 46.76Z). See the 'Sector positioning' section above to compare the company with its competitors.