SIREN : 432435188
SARL E A B is a French company founded 25 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in LUNEL (34400), this company of category PME shows in 2018 a revenue of 1.2 M€. 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 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|
| Revenue | 1 209 194 € | 1 199 541 € | 1 168 186 € | 1 158 627 € |
| Net income | 41 529 € | 45 528 € | 41 391 € | 18 898 € |
| EBITDA | 67 309 € | 84 006 € | 84 988 € | 73 021 € |
| Net margin | 3.4% | 3.8% | 3.5% | 1.6% |
In 2018, SARL E A B achieves revenue of 1.2 M€. Revenue is growing positively over 4 years (CAGR: +1.4%). Vs 2017: +1%. After deducting consumption (716 k€), gross margin stands at 493 k€, i.e. a rate of 41%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 67 k€, representing 5.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 42 k€, i.e. 3.4% of revenue. This profit can be retained or distributed to shareholders.
1 209 194 €
493 188 €
67 309 €
64 754 €
41 529 €
5.6%
The debt ratio (= Financial debt / Equity x 100) stands at 98%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
97.622%
33.146%
3.455%
9.67
8.7%
In 2018, the debt ratio of SARL E A B (97.62) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2018, the financial autonomy of SARL E A B (33.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2018, the repayment capacity of SARL E A B (9.67) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 92.50. 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 25.2x. Operating income very largely covers interest expenses: high safety margin.
92.502
25.217
In 2018, the liquidity ratio of SARL E A B (92.50) 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 2018, the interest coverage of SARL E A B (25.2x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 152 days. Excellent situation: suppliers finance 149 days of the operating cycle (retail model). Inventory turnover is 118 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 121 days of revenue, i.e. 407 k€ to permanently finance.
407 051 €
3 j
152 j
118 j
121 j
Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 192 334€ to 648 707€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 25 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 E A B with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé
The revenue of SARL E A B in 2018 is 1.2 M€.
Yes, SARL E A B generated a net profit of 42 k€ in 2018.
The headquarters of SARL E A B is located in LUNEL (34400), in the department Herault.
The tax return of SARL E A B 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 E A B operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.