SIREN : 309813095
SARL EPOKHE is a French company founded 49 years ago, specialized in the sector Commerce de détail de meubles. Based in DIJON (21000), this company of category PME shows in 2024 a revenue of 1.5 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 525 285 € | 899 384 € | N/C | 1 119 539 € | 970 858 € | 919 579 € | N/C | N/C | N/C | 1 021 279 € |
| Net income | 64 799 € | -44 347 € | 72 539 € | 87 862 € | 48 304 € | -201 957 € | -39 665 € | 10 655 € | 61 896 € | -24 943 € |
| EBITDA | 66 262 € | -59 942 € | N/C | 92 300 € | 46 601 € | -186 170 € | N/C | N/C | N/C | -26 779 € |
| Net margin | 4.2% | -4.9% | N/C | 7.8% | 5.0% | -22.0% | N/C | N/C | N/C | -2.4% |
In 2024, SARL EPOKHE achieves revenue of 1.5 M€. Revenue is growing positively over 10 years (CAGR: +4.6%). Vs 2023, growth of +70% (899 k€ -> 1.5 M€). After deducting consumption (841 k€), gross margin stands at 684 k€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 66 k€, representing 4.3% of revenue. Positive scissor effect: EBITDA margin improves by +11.0 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 65 k€, i.e. 4.2% of revenue. This profit can be retained or distributed to shareholders.
1 525 285 €
684 430 €
66 262 €
65 657 €
64 799 €
4.3%
The debt ratio (= Financial debt / Equity x 100) stands at 73%. 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. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
72.88%
30.244%
4.288%
2.709
6.4%
In 2024, the debt ratio of SARL EPOKHE (72.88) 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 2024, the financial autonomy of SARL EPOKHE (30.2%) 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 2024, the repayment capacity of SARL EPOKHE (2.71) 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 177.36. 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 9.6x. Operating income very largely covers interest expenses: high safety margin.
177.359
9.589
In 2024, the liquidity ratio of SARL EPOKHE (177.36) 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.
In 2024, the interest coverage of SARL EPOKHE (9.6x) 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: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 74 days. Excellent situation: suppliers finance 41 days of the operating cycle (retail model). Inventory turnover is 102 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 169 days of revenue, i.e. 714 k€ to permanently finance. Over 2015-2024, WCR increased by +110%, requiring additional financing.
714 474 €
33 j
74 j
102 j
169 j
Based on 61 transactions of similar company sales
in 2024,
the value of SARL EPOKHE is estimated at
318 956 €
(range 215 165€ - 478 549€).
With an EBITDA of 66 262€, the sector multiple of 4.7x is applied.
The price/revenue ratio is 0.22x
(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 61 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 EPOKHE with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail de meubles
The revenue of SARL EPOKHE in 2024 is 1.5 M€.
Yes, SARL EPOKHE generated a net profit of 65 k€ in 2024.
The headquarters of SARL EPOKHE is located in DIJON (21000), in the department Cote-d'Or.
The tax return of SARL EPOKHE 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 EPOKHE operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.