Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

L'EPI : revenue, balance sheet and financial ratios

L'EPI is a French company founded 9 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in GRANDCAMP-MAISY (14450), this company of category PME shows in 2021 a net income positive of 17 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 - L'EPI (SIREN 824424196)
Indicator 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C N/C
Net income 17 113 € 15 398 € 12 375 € 2 145 € 918 €
EBITDA N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C

Revenue and income statement

In 2021, L'EPI generates positive net income of 17 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2021: 918 € -> 17 k€.

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

17 113 €

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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 22%. 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 77%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

22.361%

Financial autonomy (2021) ?
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

76.765%

Asset age ratio (2021) ?
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

17.2%

Solvency indicators evolution
L'EPI

Sector positioning

Debt ratio
22.36 2021
2019
2020
2021
Q1: 0.13
Med: 30.47
Q3: 112.29
Good -32 pts over 3 years

In 2021, the debt ratio of L'EPI (22.36) 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
76.77% 2021
2019
2020
2021
Q1: 9.23%
Med: 33.56%
Q3: 57.44%
Excellent +20 pts over 3 years

In 2021, the financial autonomy of L'EPI (76.8%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1372.71. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

1372.706

Liquidity indicators evolution
L'EPI

Sector positioning

Liquidity ratio
1372.71 2021
2019
2020
2021
Q1: 121.59
Med: 217.9
Q3: 380.53
Excellent

In 2021, the liquidity ratio of L'EPI (1372.71) 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.

Positioning of L'EPI in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 105 transactions of similar company sales in 2021, the value of L'EPI is estimated at 44 651 € (range 17 179€ - 159 193€). 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 2021
105 transactions
17k€ 44k€ 159k€
44 651 € Range: 17 179€ - 159 193€
NAF 5 année 2021

Valuation method used

Net Income Multiple
17 113 € × 2.6x = 44 652 €
Range: 17 179€ - 159 193€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 105 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 (Autres commerces de détail spécialisés divers)

Compare L'EPI with other companies in the same sector:

Frequently asked questions about L'EPI

What is the revenue of L'EPI ?

The revenue of L'EPI is not publicly disclosed (confidential accounts filed with INPI).

Is L'EPI profitable?

Yes, L'EPI generated a net profit of 17 k€ in 2021.

Where is the headquarters of L'EPI ?

The headquarters of L'EPI is located in GRANDCAMP-MAISY (14450), in the department Calvados.

Where to find the tax return of L'EPI ?

The tax return of L'EPI 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'EPI operate?

L'EPI operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.