SIREN : 818258188
SARL DE L'EPINE is a French company founded 10 years ago, specialized in the sector Activités de soutien aux cultures. Based in BOUDEVILLE (76560), this company of category PME shows in 2025 a revenue of 234 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 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 233 875 € | 190 530 € | 210 700 € | 203 344 € | 230 314 € | 211 646 € | 211 738 € | 170 995 € | 131 715 € |
| Net income | -41 160 € | 41 887 € | -5 004 € | 81 344 € | 4 603 € | 5 961 € | 2 € | -11 946 € | -10 024 € |
| EBITDA | 21 647 € | 75 101 € | 98 031 € | 83 076 € | 141 040 € | 147 473 € | 169 501 € | 128 577 € | 99 491 € |
| Net margin | -17.6% | 22.0% | -2.4% | 40.0% | 2.0% | 2.8% | 0.0% | -7.0% | -7.6% |
In 2025, SARL DE L'EPINE achieves revenue of 234 k€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.4%. Vs 2024, growth of +23% (191 k€ -> 234 k€). After deducting consumption (54 k€), gross margin stands at 180 k€, i.e. a rate of 77%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 22 k€, representing 9.3% of revenue. Warning negative scissor effect: despite revenue change (+23%), EBITDA varies by -71%, reducing margin by 30.2 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -41 k€ (-17.6% of revenue), which will impact equity.
233 875 €
180 271 €
21 647 €
-38 104 €
-41 160 €
9.0%
The debt ratio (= Financial debt / Equity x 100) stands at 85%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 7.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
85.27%
29.149%
7.949%
5.305
23.1%
In 2025, the debt ratio of SARL DE L'EPINE (85.27) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2025, the financial autonomy of SARL DE L'EPINE (29.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2025, the repayment capacity of SARL DE L'EPINE (5.30) 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 72.47. 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 14.1x. Operating income very largely covers interest expenses: high safety margin.
72.474
14.113
In 2025, the liquidity ratio of SARL DE L'EPINE (72.47) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2025, the interest coverage of SARL DE L'EPINE (14.1x) 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: 4 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-172 days): operations structurally generate cash. Over 2017-2025, WCR increased by +70%, requiring additional financing.
-111 928 €
0 j
4 j
3 j
-172 j
Based on 50 transactions of similar company sales
(all years),
the value of SARL DE L'EPINE is estimated at
69 210 €
(range 24 176€ - 117 419€).
With an EBITDA of 21 647€, the sector multiple of 2.7x is applied.
The price/revenue ratio is 0.37x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 50 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 SARL DE L'EPINE with other companies in the same sector:
Voir toutes les statistiques du secteur Activités de soutien aux cultures
The revenue of SARL DE L'EPINE in 2025 is 234 k€.
SARL DE L'EPINE recorded a net loss in 2025.
The headquarters of SARL DE L'EPINE is located in BOUDEVILLE (76560), in the department Seine-Maritime.
The tax return of SARL DE L'EPINE 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).
SARL DE L'EPINE operates in the sector Activités de soutien aux cultures (NAF code 01.61Z). See the 'Sector positioning' section above to compare the company with its competitors.