SIREN : 834686065
LES ETIERS II is a French company founded 8 years ago, specialized in the sector Hypermarchés. Based in L'EPINE (85740), this company of category PME shows in 2024 a revenue of 36.5 M€. 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
| Indicator | 2024 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|
| Revenue | 36 492 058 € | 29 720 815 € | 31 652 938 € | 31 998 821 € | N/C |
| Net income | 554 773 € | 462 044 € | 62 642 € | 420 409 € | -2 800 € |
| EBITDA | 1 141 410 € | 923 823 € | 265 216 € | 791 165 € | -2 800 € |
| Net margin | 1.5% | 1.6% | 0.2% | 1.3% | N/C |
In 2024, LES ETIERS II achieves revenue of 36.5 M€. Revenue is growing positively over 5 years (CAGR: +2.7%). Vs 2021, growth of +23% (29.7 M€ -> 36.5 M€). After deducting consumption (27.7 M€), gross margin stands at 8.8 M€, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 3.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 555 k€, i.e. 1.5% of revenue. This profit can be retained or distributed to shareholders.
36 492 058 €
8 761 805 €
1 141 410 €
807 102 €
554 773 €
3.1%
The debt ratio (= Financial debt / Equity x 100) stands at 47%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 56%. 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 3.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
47.296%
55.836%
2.379%
3.834
31.0%
In 2024, the debt ratio of LES ETIERS II (47.30) 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 ETIERS II (55.8%) 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.
In 2024, the repayment capacity of LES ETIERS II (3.83) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 240.64. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 9.1x. Operating income very largely covers interest expenses: high safety margin.
240.644
9.064
In 2024, the liquidity ratio of LES ETIERS II (240.64) 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 ETIERS II (9.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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: 16 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 19 days of revenue, i.e. 1.9 M€ to permanently finance.
1 927 511 €
0 j
16 j
21 j
19 j
Based on 551 transactions of similar company sales in 2024, the value of LES ETIERS II is estimated at 5 861 683 € (range 2 600 503€ - 11 829 690€). With an EBITDA of 1 141 410€, 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LES ETIERS II with other companies in the same sector:
The revenue of LES ETIERS II in 2024 is 36.5 M€.
Yes, LES ETIERS II generated a net profit of 555 k€ in 2024.
The headquarters of LES ETIERS II is located in L'EPINE (85740), in the department Vendee.
The tax return of LES ETIERS II 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 ETIERS II operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.