L'EPICERIE DU ROND POINT : revenue, balance sheet and financial ratios

L'EPICERIE DU ROND POINT is a French company founded 13 years ago, specialized in the sector Commerce d'alimentation générale. Based in LES PAVILLONS-SOUS-BOIS (93320), this company of category PME shows in 2024 a revenue of 229 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'EPICERIE DU ROND POINT (SIREN 753849165)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 228 906 € 272 790 € 213 309 € 216 103 € 210 492 € 187 258 € 195 858 € 183 524 €
Net income 834 € 5 564 € -10 682 € -13 596 € 2 280 € 5 357 € 5 530 € 8 790 €
EBITDA 834 € 5 566 € -10 681 € -13 574 € 2 682 € 6 510 € 6 275 € 8 668 €
Net margin 0.4% 2.0% -5.0% -6.3% 1.1% 2.9% 2.8% 4.8%

Revenue and income statement

In 2024, L'EPICERIE DU ROND POINT achieves revenue of 229 k€. Revenue is growing positively over 8 years (CAGR: +3.2%). Significant drop of -16% vs 2023. After deducting consumption (150 k€), gross margin stands at 79 k€, i.e. a rate of 34%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 834 €, representing 0.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 834 €, i.e. 0.4% 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

228 906 €

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

78 704 €

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

834 €

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

834 €

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

834 €

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

0.4%

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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 76%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 13.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.4% 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

76.273%

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

20.587%

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

0.364%

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

13.147

Solvency indicators evolution
L'EPICERIE DU ROND POINT

Sector positioning

Debt ratio
76.27 2024
2022
2023
2024
Q1: 0.0
Med: 10.76
Q3: 74.43
Average +46 pts over 3 years

In 2024, the debt ratio of L'EPICERIE DU ROND POINT (76.27) 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
20.59% 2024
2022
2023
2024
Q1: 0.27%
Med: 14.75%
Q3: 44.08%
Good +15 pts over 3 years

In 2024, the financial autonomy of L'EPICERIE DU ROND POINT (20.6%) 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
13.15 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.54 years
Watch +50 pts over 3 years

In 2024, the repayment capacity of L'EPICERIE DU ROND POINT (13.15) 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 138.43. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

138.431

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

0.0

Liquidity indicators evolution
L'EPICERIE DU ROND POINT

Sector positioning

Liquidity ratio
138.43 2024
2022
2023
2024
Q1: 87.5
Med: 147.87
Q3: 244.64
Average +13 pts over 3 years

In 2024, the liquidity ratio of L'EPICERIE DU ROND POINT (138.43) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.9x
Average

In 2024, the interest coverage of L'EPICERIE DU ROND POINT (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. Excellent situation: suppliers finance 77 days of the operating cycle (retail model). Inventory turnover is 48 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 53 days of revenue, i.e. 34 k€ to permanently finance. Over 2017-2024, WCR increased by +260%, requiring additional financing.

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

33 617 €

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

0 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

77 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

48 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

53 j

WCR and payment terms evolution
L'EPICERIE DU ROND POINT

Positioning of L'EPICERIE DU ROND POINT in its sector

Comparison with sector Commerce d'alimentation générale

Valuation estimate

Based on 551 transactions of similar company sales in 2024, the value of L'EPICERIE DU ROND POINT is estimated at 18 732 € (range 9 709€ - 35 390€). With an EBITDA of 834€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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 2024
551 transactions
9k€ 18k€ 35k€
18 732 € Range: 9 709€ - 35 390€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
834 € × 4.7x
Estimation 3 943 €
1 374€ - 8 399€
Revenue Multiple 30%
228 906 € × 0.23x
Estimation 52 629 €
28 615€ - 96 656€
Net Income Multiple 20%
834 € × 5.8x
Estimation 4 859 €
2 192€ - 10 972€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 551 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 d'alimentation générale)

Compare L'EPICERIE DU ROND POINT with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce d'alimentation générale

Frequently asked questions about L'EPICERIE DU ROND POINT

What is the revenue of L'EPICERIE DU ROND POINT ?

The revenue of L'EPICERIE DU ROND POINT in 2024 is 229 k€.

Is L'EPICERIE DU ROND POINT profitable?

Yes, L'EPICERIE DU ROND POINT generated a net profit of 834€ in 2024.

Where is the headquarters of L'EPICERIE DU ROND POINT ?

The headquarters of L'EPICERIE DU ROND POINT is located in LES PAVILLONS-SOUS-BOIS (93320), in the department Seine-Saint-Denis.

Where to find the tax return of L'EPICERIE DU ROND POINT ?

The tax return of L'EPICERIE DU ROND POINT 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'EPICERIE DU ROND POINT operate?

L'EPICERIE DU ROND POINT operates in the sector Commerce d'alimentation générale (NAF code 47.11B). See the 'Sector positioning' section above to compare the company with its competitors.