L'ESPRIT MYSTIQUE : revenue, balance sheet and financial ratios

L'ESPRIT MYSTIQUE is a French company founded 13 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in BRIENON-SUR-ARMANCON (89210), this company of category PME shows in 2019 a revenue of 26 k€. 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

Financial history - L'ESPRIT MYSTIQUE (SIREN 752086322)
Indicator 2019 2018 2017
Revenue 25 669 € 12 759 € 10 737 €
Net income 5 953 € 997 € 342 €
EBITDA 25 669 € 763 € 8 959 €
Net margin 23.2% 7.8% 3.2%

Revenue and income statement

In 2019, L'ESPRIT MYSTIQUE achieves revenue of 26 k€. Over the period 2017-2019, the company shows strong growth with a CAGR (compound annual growth rate) of +54.6%. Vs 2018, growth of +101% (13 k€ -> 26 k€). 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 26 k€, representing 100.0% of revenue. Positive scissor effect: EBITDA margin improves by +94.0 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 6 k€, i.e. 23.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

25 669 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

25 669 €

EBITDA (2019) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

25 669 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

5 935 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

5 953 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

100.0%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 1917%. 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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 23.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1917.075%

Financial autonomy (2019) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

4.212%

Cash flow / Revenue (2019) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

23.121%

Repayment capacity (2019) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

3.556

Asset age ratio (2019) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

100.0%

Solvency indicators evolution
L'ESPRIT MYSTIQUE

Sector positioning

Debt ratio
1917.08 2019
2017
2019
Q1: 0.0
Med: 17.27
Q3: 93.89
Watch

In 2019, the debt ratio of L'ESPRIT MYSTIQUE (1917.08) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
4.21% 2019
2017
2018
2019
Q1: 6.01%
Med: 31.08%
Q3: 59.71%
Average -30 pts over 3 years

In 2019, the financial autonomy of L'ESPRIT MYSTIQUE (4.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
3.56 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 1.39 years
Average +50 pts over 3 years

In 2019, the repayment capacity of L'ESPRIT MYSTIQUE (3.56) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 578.36. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

578.355

Interest coverage (2019) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
L'ESPRIT MYSTIQUE

Sector positioning

Liquidity ratio
578.36 2019
2017
2018
2019
Q1: 100.88
Med: 177.28
Q3: 330.46
Excellent

In 2019, the liquidity ratio of L'ESPRIT MYSTIQUE (578.36) 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.

Interest coverage
0.0x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 2.16x
Average

In 2019, the interest coverage of L'ESPRIT MYSTIQUE (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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Inventory turnover is 201 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 166 days of revenue, i.e. 12 k€ to permanently finance.

Operating WCR (2019) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

11 803 €

Customer credit (2019) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

0 j

Supplier credit (2019) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

0 j

Inventory turnover (2019) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

201 j

WCR in days of revenue (2019) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

166 j

WCR and payment terms evolution
L'ESPRIT MYSTIQUE

Positioning of L'ESPRIT MYSTIQUE in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 128 transactions of similar company sales in 2019, the value of L'ESPRIT MYSTIQUE is estimated at 62 752 € (range 33 577€ - 134 602€). With an EBITDA of 25 669€, the sector multiple of 4.1x is applied. The price/revenue ratio is 0.46x (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.

Estimated enterprise value 2019
128 transactions
33k€ 62k€ 134k€
62 752 € Range: 33 577€ - 134 602€
NAF 5 année 2019

Valuation detail by method

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EBITDA Multiple 50%
25 669 € × 4.1x
Estimation 105 514 €
57 654€ - 232 149€
Revenue Multiple 30%
25 669 € × 0.46x
Estimation 11 844 €
5 927€ - 17 523€
Net Income Multiple 20%
5 953 € × 5.4x
Estimation 32 210 €
14 862€ - 66 358€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 128 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Autres commerces de détail spécialisés divers)

Compare L'ESPRIT MYSTIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about L'ESPRIT MYSTIQUE

What is the revenue of L'ESPRIT MYSTIQUE ?

The revenue of L'ESPRIT MYSTIQUE in 2019 is 26 k€.

Is L'ESPRIT MYSTIQUE profitable?

Yes, L'ESPRIT MYSTIQUE generated a net profit of 6 k€ in 2019.

Where is the headquarters of L'ESPRIT MYSTIQUE ?

The headquarters of L'ESPRIT MYSTIQUE is located in BRIENON-SUR-ARMANCON (89210), in the department Yonne.

Where to find the tax return of L'ESPRIT MYSTIQUE ?

The tax return of L'ESPRIT MYSTIQUE 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).

In which sector does L'ESPRIT MYSTIQUE operate?

L'ESPRIT MYSTIQUE operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.