Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

L'ESSENTIEL : revenue, balance sheet and financial ratios

L'ESSENTIEL is a French company founded 2 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in AUBERVILLIERS (93300), this company of category PME shows in 2024 a net income positive of 228 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'ESSENTIEL (SIREN 982807489)
Indicator 2024
Revenue N/C
Net income 227 688 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2024, L'ESSENTIEL generates positive net income of 228 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

227 688 €

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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 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 30%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.238%

Financial autonomy (2024) ?
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

30.344%

Asset age ratio (2024) ?
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

81.6%

Solvency indicators evolution
L'ESSENTIEL

Sector positioning

Debt ratio
1.24 2024
2024
Q1: 0.0
Med: 9.7
Q3: 45.52
Good

In 2024, the debt ratio of L'ESSENTIEL (1.24) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
30.34% 2024
2024
Q1: 5.54%
Med: 31.66%
Q3: 58.73%
Average

In 2024, the financial autonomy of L'ESSENTIEL (30.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 116.21. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

116.209

Liquidity indicators evolution
L'ESSENTIEL

Sector positioning

Liquidity ratio
116.21 2024
2024
Q1: 113.32
Med: 190.56
Q3: 357.0
Average

In 2024, the liquidity ratio of L'ESSENTIEL (116.21) 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.

Positioning of L'ESSENTIEL in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of L'ESSENTIEL is estimated at 521 335 € (range 138 517€ - 924 809€). 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 2024
124 transactions
138k€ 521k€ 924k€
521 335 € Range: 138 517€ - 924 809€
NAF 5 all-time

Valuation method used

Net Income Multiple
227 688 € × 2.3x = 521 335 €
Range: 138 517€ - 924 809€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 124 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 (Commerce de gros (commerce interentreprises) d'habillement et de chaussures)

Compare L'ESSENTIEL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Frequently asked questions about L'ESSENTIEL

What is the revenue of L'ESSENTIEL ?

The revenue of L'ESSENTIEL is not publicly disclosed (confidential accounts filed with INPI).

Is L'ESSENTIEL profitable?

Yes, L'ESSENTIEL generated a net profit of 228 k€ in 2024.

Where is the headquarters of L'ESSENTIEL ?

The headquarters of L'ESSENTIEL is located in AUBERVILLIERS (93300), in the department Seine-Saint-Denis.

Where to find the tax return of L'ESSENTIEL ?

The tax return of L'ESSENTIEL 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'ESSENTIEL operate?

L'ESSENTIEL operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.