SIREN : 834908170
L'ESPERLUETTE is a French company founded 8 years ago, specialized in the sector Débits de boissons. Based in SAINT-JEAN-DE-SIXT (74450), this company of category PME shows in 2023 a revenue of 167 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 | 2023 | 2020 |
|---|---|---|
| Revenue | 167 318 € | 67 371 € |
| Net income | 35 510 € | 5 489 € |
| EBITDA | 44 183 € | 7 385 € |
| Net margin | 21.2% | 8.1% |
In 2023, L'ESPERLUETTE achieves revenue of 167 k€. Vs 2020, growth of +148% (67 k€ -> 167 k€). After deducting consumption (60 k€), gross margin stands at 107 k€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 44 k€, representing 26.4% of revenue. Positive scissor effect: EBITDA margin improves by +15.4 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 36 k€, i.e. 21.2% of revenue. This profit can be retained or distributed to shareholders.
167 318 €
107 268 €
44 183 €
41 777 €
35 510 €
26.4%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 72%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 22.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.411%
72.106%
22.515%
0.012
64.3%
In 2023, the debt ratio of L'ESPERLUETTE (0.41) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2023, the financial autonomy of L'ESPERLUETTE (72.1%) 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 2023, the repayment capacity of L'ESPERLUETTE (0.01) 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 316.33. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
316.327
0.0
In 2023, the liquidity ratio of L'ESPERLUETTE (316.33) 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 2023, the interest coverage of L'ESPERLUETTE (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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 102 days. Excellent situation: suppliers finance 98 days of the operating cycle (retail model). Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-18 days): operations structurally generate cash.
-8 222 €
4 j
102 j
6 j
-18 j
Based on 123 transactions of similar company sales in 2023, the value of L'ESPERLUETTE is estimated at 231 095 € (range 136 608€ - 375 562€). With an EBITDA of 44 183€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.97x (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 123 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'ESPERLUETTE with other companies in the same sector:
The revenue of L'ESPERLUETTE in 2023 is 167 k€.
Yes, L'ESPERLUETTE generated a net profit of 36 k€ in 2023.
The headquarters of L'ESPERLUETTE is located in SAINT-JEAN-DE-SIXT (74450), in the department Haute-Savoie.
The tax return of L'ESPERLUETTE 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'ESPERLUETTE operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.