L'ESSENZA CREATIONS : revenue, balance sheet and financial ratios

L'ESSENZA CREATIONS is a French company founded 12 years ago, specialized in the sector Fabrication d'articles textiles, sauf habillement. Based in SAMOIS-SUR-SEINE (77920), this company of category PME shows in 2022 a revenue of 19 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'ESSENZA CREATIONS (SIREN 793347246)
Indicator 2022 2021 2020 2019 2018
Revenue 19 022 € 5 050 € 5 054 € 11 275 € 11 575 €
Net income 2 740 € 354 € -2 202 € 1 021 € 2 161 €
EBITDA 2 811 € 406 € -4 834 € 3 993 € 2 268 €
Net margin 14.4% 7.0% -43.6% 9.1% 18.7%

Revenue and income statement

In 2022, L'ESSENZA CREATIONS achieves revenue of 19 k€. Over the period 2018-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +13.2%. Vs 2021, growth of +277% (5 k€ -> 19 k€). After deducting consumption (5 k€), gross margin stands at 14 k€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3 k€, representing 14.8% of revenue. Positive scissor effect: EBITDA margin improves by +6.7 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 14.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

19 022 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

13 666 €

EBITDA (2022) ?
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

2 811 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 740 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 740 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

14.8%

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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 143%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 14.4% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

142.869%

Financial autonomy (2022) ?
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

26.633%

Cash flow / Revenue (2022) ?
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

14.404%

Repayment capacity (2022) ?
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

3.156

Solvency indicators evolution
L'ESSENZA CREATIONS

Sector positioning

Debt ratio
142.87 2022
2020
2021
2022
Q1: 4.7
Med: 25.43
Q3: 86.97
Watch

In 2022, the debt ratio of L'ESSENZA CREATIONS (142.87) 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
26.63% 2022
2020
2021
2022
Q1: 25.48%
Med: 44.98%
Q3: 65.58%
Average

In 2022, the financial autonomy of L'ESSENZA CREATIONS (26.6%) 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
3.16 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.74 years
Q3: 2.57 years
Watch +50 pts over 3 years

In 2022, the repayment capacity of L'ESSENZA CREATIONS (3.16) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 274.93. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

274.926

Interest coverage (2022) ?
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'ESSENZA CREATIONS

Sector positioning

Liquidity ratio
274.93 2022
2020
2021
2022
Q1: 167.89
Med: 250.75
Q3: 377.7
Good +25 pts over 3 years

In 2022, the liquidity ratio of L'ESSENZA CREATIONS (274.93) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.76x
Q3: 4.47x
Average

In 2022, the interest coverage of L'ESSENZA CREATIONS (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. Average customer payment term: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Overall, WCR represents 302 days of revenue, i.e. 16 k€ to permanently finance. Over 2018-2022, WCR increased by +35%, requiring additional financing.

Operating WCR (2022) ?
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

15 945 €

Customer credit (2022) ?
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

9 j

Supplier credit (2022) ?
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

39 j

Inventory turnover (2022) ?
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

0 j

WCR in days of revenue (2022) ?
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

302 j

WCR and payment terms evolution
L'ESSENZA CREATIONS

Positioning of L'ESSENZA CREATIONS in its sector

Comparison with sector Fabrication d'articles textiles, sauf habillement

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 2 524€ to 9 652€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
2k€ 4k€ 9k€
4 798 € Range: 2 524€ - 9 652€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 31 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 (Fabrication d'articles textiles, sauf habillement)

Compare L'ESSENZA CREATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'articles textiles, sauf habillement

Frequently asked questions about L'ESSENZA CREATIONS

What is the revenue of L'ESSENZA CREATIONS ?

The revenue of L'ESSENZA CREATIONS in 2022 is 19 k€.

Is L'ESSENZA CREATIONS profitable?

Yes, L'ESSENZA CREATIONS generated a net profit of 3 k€ in 2022.

Where is the headquarters of L'ESSENZA CREATIONS ?

The headquarters of L'ESSENZA CREATIONS is located in SAMOIS-SUR-SEINE (77920), in the department Seine-et-Marne.

Where to find the tax return of L'ESSENZA CREATIONS ?

The tax return of L'ESSENZA CREATIONS 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'ESSENZA CREATIONS operate?

L'ESSENZA CREATIONS operates in the sector Fabrication d'articles textiles, sauf habillement (NAF code 13.92Z). See the 'Sector positioning' section above to compare the company with its competitors.