SIREN : 818534091
LES DEPENDANCES is a French company founded 10 years ago, specialized in the sector Débits de boissons. Based in EPERNAY (51200), this company of category ETI shows in 2024 a revenue of 1.4 M€. 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 | 2024 | 2023 | 2022 |
|---|---|---|---|
| Revenue | 1 366 495 € | 1 406 931 € | 1 134 111 € |
| Net income | 316 859 € | 328 585 € | 259 718 € |
| EBITDA | 390 358 € | 425 028 € | 341 033 € |
| Net margin | 23.2% | 23.4% | 22.9% |
In 2024, LES DEPENDANCES achieves revenue of 1.4 M€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.8%. Slight decline of -3% vs 2023. After deducting consumption (447 k€), gross margin stands at 920 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 390 k€, representing 28.6% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 317 k€, i.e. 23.2% of revenue. This profit can be retained or distributed to shareholders.
1 366 495 €
919 851 €
390 358 €
388 914 €
316 859 €
28.6%
The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 89%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 23.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
1.301%
89.121%
23.575%
0.05
10.1%
In 2024, the debt ratio of LES DEPENDANCES (1.30) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of LES DEPENDANCES (89.1%) 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.
In 2024, the repayment capacity of LES DEPENDANCES (0.05) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 1011.30. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
1011.303
0.0
In 2024, the liquidity ratio of LES DEPENDANCES (1011.30) 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.
In 2024, the interest coverage of LES DEPENDANCES (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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 7 days. The company must finance 17 days of gap between collections and payments. Inventory turnover is 25 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 223 days of revenue, i.e. 845 k€ to permanently finance. Over 2022-2024, WCR increased by +10577%, requiring additional financing.
844 836 €
24 j
7 j
25 j
223 j
Based on 156 transactions of similar company sales in 2024, the value of LES DEPENDANCES is estimated at 2 259 806 € (range 1 448 628€ - 3 499 218€). With an EBITDA of 390 358€, the sector multiple of 7.1x is applied. The price/revenue ratio is 0.84x (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 156 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 DEPENDANCES with other companies in the same sector:
The revenue of LES DEPENDANCES in 2024 is 1.4 M€.
Yes, LES DEPENDANCES generated a net profit of 317 k€ in 2024.
The headquarters of LES DEPENDANCES is located in EPERNAY (51200), in the department Marne.
The tax return of LES DEPENDANCES 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 DEPENDANCES operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.