SIREN : 484732920
L'EPINE is a French company founded 20 years ago, specialized in the sector Location de logements. Based in SAINT-SULPICE (73160), this company of category PME shows in 2021 a revenue of 26 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2021 | 2019 |
|---|---|---|
| Revenue | 25 507 € | 25 119 € |
| Net income | 8 917 € | 6 785 € |
| EBITDA | 20 456 € | 18 152 € |
| Net margin | 35.0% | 27.0% |
In 2021, L'EPINE achieves revenue of 26 k€. Vs 2019: +2%. After deducting consumption (0 €), gross margin stands at 26 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 20 k€, representing 80.2% of revenue. Positive scissor effect: EBITDA margin improves by +7.9 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 9 k€, i.e. 35.0% of revenue. This profit can be retained or distributed to shareholders.
25 507 €
25 507 €
20 456 €
8 743 €
8 917 €
80.2%
The debt ratio (= Financial debt / Equity x 100) stands at 158%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 80.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
158.249%
38.264%
80.872%
8.454
In 2021, the debt ratio of L'EPINE (158.25) 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 2021, the financial autonomy of L'EPINE (38.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2021, the repayment capacity of L'EPINE (8.45) 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.
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: 196 days. Excellent situation: suppliers finance 196 days of the operating cycle (retail model). WCR is negative (-23 days): operations structurally generate cash.
-1 604 €
0 j
196 j
0 j
-23 j
Based on 178 transactions of similar company sales in 2021, the value of L'EPINE is estimated at 65 400 € (range 30 243€ - 119 926€). With an EBITDA of 20 456€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.70x (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 178 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 L'EPINE with other companies in the same sector:
Voir toutes les statistiques du secteur Location de logements
The revenue of L'EPINE in 2021 is 26 k€.
Yes, L'EPINE generated a net profit of 9 k€ in 2021.
The headquarters of L'EPINE is located in SAINT-SULPICE (73160), in the department Savoie.
The tax return of L'EPINE 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).
L'EPINE operates in the sector Location de logements (NAF code 68.20A). See the 'Sector positioning' section above to compare the company with its competitors.