SARL D'EXPLOITATION ESCALES : revenue, balance sheet and financial ratios

SARL D'EXPLOITATION ESCALES is a French company founded 27 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in ANTIBES (06600), this company of category PME shows in 2021 a revenue of 114 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SARL D'EXPLOITATION ESCALES (SIREN 420981250)
Indicator 2021 2019 2018 2017 2016
Revenue 114 195 € 129 211 € 127 848 € 116 245 € 134 573 €
Net income 3 677 € 3 361 € 4 604 € 19 897 € -2 322 €
EBITDA 619 € -1 391 € 7 690 € 6 436 € -530 €
Net margin 3.2% 2.6% 3.6% 17.1% -1.7%

Revenue and income statement

In 2021, SARL D'EXPLOITATION ESCALES achieves revenue of 114 k€. Activity remains stable over the period (CAGR: -3.2%). Significant drop of -12% vs 2019. After deducting consumption (36 k€), gross margin stands at 78 k€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 619 €, representing 0.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4 k€, i.e. 3.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

114 195 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

77 973 €

EBITDA (2021) ?
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

619 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-497 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 677 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.5%

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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 113%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Cash flow represents 4.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

113.045%

Financial autonomy (2021) ?
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

29.78%

Cash flow / Revenue (2021) ?
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

4.14%

Repayment capacity (2021) ?
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

0.0

Asset age ratio (2021) ?
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

9.4%

Solvency indicators evolution
SARL D'EXPLOITATION ESCALES

Sector positioning

Debt ratio
113.05 2021
2018
2019
2021
Q1: 5.61
Med: 38.49
Q3: 119.45
Average

In 2021, the debt ratio of SARL D'EXPLOITATION ESCALES (113.05) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
29.78% 2021
2018
2019
2021
Q1: 18.39%
Med: 39.81%
Q3: 59.58%
Average

In 2021, the financial autonomy of SARL D'EXPLOITATION ESCALES (29.8%) 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
0.0 years 2021
2018
2019
2021
Q1: 0.0 years
Med: 0.65 years
Q3: 3.28 years
Excellent

In 2021, the repayment capacity of SARL D'EXPLOITATION ESCALES (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 108.83. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

108.827

Interest coverage (2021) ?
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
SARL D'EXPLOITATION ESCALES

Sector positioning

Liquidity ratio
108.83 2021
2018
2019
2021
Q1: 138.02
Med: 211.9
Q3: 312.79
Watch

In 2021, the liquidity ratio of SARL D'EXPLOITATION ESCALES (108.83) 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.

Interest coverage
0.0x 2021
2018
2019
2021
Q1: 0.0x
Med: 0.37x
Q3: 3.12x
Average -43 pts over 3 years

In 2021, the interest coverage of SARL D'EXPLOITATION ESCALES (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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 105 days. Excellent situation: suppliers finance 94 days of the operating cycle (retail model). Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-219 days): operations structurally generate cash. Notable WCR improvement over the period (-22%), freeing up cash.

Operating WCR (2021) ?
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

-69 416 €

Customer credit (2021) ?
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

11 j

Supplier credit (2021) ?
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

105 j

Inventory turnover (2021) ?
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

12 j

WCR in days of revenue (2021) ?
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

-219 j

WCR and payment terms evolution
SARL D'EXPLOITATION ESCALES

Positioning of SARL D'EXPLOITATION ESCALES in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 135 transactions of similar company sales in 2021, the value of SARL D'EXPLOITATION ESCALES is estimated at 18 600 € (range 8 939€ - 36 633€). With an EBITDA of 619€, the sector multiple of 3.8x is applied. The price/revenue ratio is 0.40x (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 2021
135 transactions
8k€ 18k€ 36k€
18 600 € Range: 8 939€ - 36 633€
NAF 5 année 2021

Valuation detail by method

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EBITDA Multiple 50%
619 € × 3.8x
Estimation 2 358 €
867€ - 4 269€
Revenue Multiple 30%
114 195 € × 0.40x
Estimation 46 180 €
22 951€ - 92 004€
Net Income Multiple 20%
3 677 € × 4.9x
Estimation 17 834 €
8 101€ - 34 487€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 135 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 (Entretien et réparation de véhicules automobiles légers)

Compare SARL D'EXPLOITATION ESCALES with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about SARL D'EXPLOITATION ESCALES

What is the revenue of SARL D'EXPLOITATION ESCALES ?

The revenue of SARL D'EXPLOITATION ESCALES in 2021 is 114 k€.

Is SARL D'EXPLOITATION ESCALES profitable?

Yes, SARL D'EXPLOITATION ESCALES generated a net profit of 4 k€ in 2021.

Where is the headquarters of SARL D'EXPLOITATION ESCALES ?

The headquarters of SARL D'EXPLOITATION ESCALES is located in ANTIBES (06600), in the department Alpes-Maritimes.

Where to find the tax return of SARL D'EXPLOITATION ESCALES ?

The tax return of SARL D'EXPLOITATION ESCALES 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 SARL D'EXPLOITATION ESCALES operate?

SARL D'EXPLOITATION ESCALES operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.