SIREN : 378357545
LES 3 EPIS is a French company founded 35 years ago, specialized in the sector Activités des marchands de biens immobiliers. Based in PONTAULT-COMBAULT (77340), this company of category PME shows in 2015 a revenue of 11 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2015 | 2014 |
|---|---|---|
| Revenue | 10 686 € | 15 495 € |
| Net income | -5 885 € | 1 083 € |
| EBITDA | -101 145 € | -117 907 € |
| Net margin | -55.1% | 7.0% |
In 2015, LES 3 EPIS achieves revenue of 11 k€. Significant drop of -31% vs 2014. After deducting consumption (0 €), gross margin stands at 11 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 -101 k€, representing -946.5% of revenue. Warning negative scissor effect: despite revenue change (-31%), EBITDA varies by +14%, reducing margin by 185.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -6 k€ (-55.1% of revenue), which will impact equity.
10 686 €
10 686 €
-101 145 €
-101 173 €
-5 885 €
-946.5%
The debt ratio (= Financial debt / Equity x 100) stands at 8%. 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 53%. 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 56.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 11.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
8.058%
53.284%
11.903%
56.717
In 2015, the debt ratio of LES 3 EPIS (8.06) 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 2015, the financial autonomy of LES 3 EPIS (53.3%) 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.
In 2015, the repayment capacity of LES 3 EPIS (56.72) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 161.20. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
161.2
-8.316
In 2015, the liquidity ratio of LES 3 EPIS (161.20) 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.
In 2015, the interest coverage of LES 3 EPIS (-8.3x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 70 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 604 days. Excellent situation: suppliers finance 534 days of the operating cycle (retail model). Inventory turnover is 17578 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-5863 days): operations structurally generate cash.
-174 042 €
70 j
604 j
17578 j
-5863 j
Based on 258 transactions of similar company sales (all years), the value of LES 3 EPIS is estimated at 6 960 € (range 3 311€ - 11 575€). The price/revenue ratio is 0.65x (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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 258 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 LES 3 EPIS with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des marchands de biens immobiliers
The revenue of LES 3 EPIS in 2015 is 11 k€.
LES 3 EPIS recorded a net loss in 2015.
The headquarters of LES 3 EPIS is located in PONTAULT-COMBAULT (77340), in the department Seine-et-Marne.
The tax return of LES 3 EPIS 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).
LES 3 EPIS operates in the sector Activités des marchands de biens immobiliers (NAF code 68.10Z). See the 'Sector positioning' section above to compare the company with its competitors.