SARL ETABLISSEMENTS LESPOUNE FILS : revenue, balance sheet and financial ratios

SARL ETABLISSEMENTS LESPOUNE FILS is a French company founded 35 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in ASASP-ARROS (64660), this company of category PME shows in 2022 a revenue of 1.7 M€. 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 - SARL ETABLISSEMENTS LESPOUNE FILS (SIREN 381622281)
Indicator 2024 2023 2022 2021 2019 2018 2016
Revenue N/C N/C 1 713 339 € N/C N/C N/C 1 611 277 €
Net income 73 373 € 51 718 € 34 055 € 51 627 € 37 550 € 52 115 € 12 458 €
EBITDA N/C N/C 82 508 € N/C N/C N/C 62 807 €
Net margin N/C N/C 2.0% N/C N/C N/C 0.8%

Revenue and income statement

In 2024, SARL ETABLISSEMENTS LESPOUNE FILS generates positive net income of 73 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 12 k€ -> 73 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

73 373 €

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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 15%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 57%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

14.949%

Financial autonomy (2024) ?
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

56.952%

Asset age ratio (2024) ?
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

15.3%

Solvency indicators evolution
SARL ETABLISSEMENTS LESPOUNE FILS

Sector positioning

Debt ratio
14.95 2024
2022
2023
2024
Q1: 0.52
Med: 21.81
Q3: 90.0
Good

In 2024, the debt ratio of SARL ETABLISSEMENTS LESPO... (14.95) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
56.95% 2024
2022
2023
2024
Q1: 11.73%
Med: 37.41%
Q3: 59.92%
Good

In 2024, the financial autonomy of SARL ETABLISSEMENTS LESPO... (57.0%) 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.

Repayment capacity
0.84 years 2022
2022
Q1: 0.0 years
Med: 0.33 years
Q3: 2.43 years
Average

In 2022, the repayment capacity of SARL ETABLISSEMENTS LESPO... (0.84) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 183.04. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

183.04

Liquidity indicators evolution
SARL ETABLISSEMENTS LESPOUNE FILS

Sector positioning

Liquidity ratio
183.04 2024
2022
2023
2024
Q1: 86.32
Med: 148.47
Q3: 260.74
Good -6 pts over 3 years

In 2024, the liquidity ratio of SARL ETABLISSEMENTS LESPO... (183.04) 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
0.84x 2022
2022
Q1: 0.0x
Med: 0.3x
Q3: 3.51x
Good

In 2022, the interest coverage of SARL ETABLISSEMENTS LESPO... (0.8x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2024) ?
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

0 €

Customer credit (2024) ?
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

0 j

Supplier credit (2024) ?
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

0 j

Inventory turnover (2024) ?
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 and payment terms evolution
SARL ETABLISSEMENTS LESPOUNE FILS

Positioning of SARL ETABLISSEMENTS LESPOUNE FILS in its sector

Comparison with sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions). This range of 363 668€ to 1 202 745€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
363k€ 809k€ 1202k€
809 767 € Range: 363 668€ - 1 202 745€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 38 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 (Commerce de détail de viandes et de produits à base de viande en magasin spécialisé)

Compare SARL ETABLISSEMENTS LESPOUNE FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Frequently asked questions about SARL ETABLISSEMENTS LESPOUNE FILS

What is the revenue of SARL ETABLISSEMENTS LESPOUNE FILS ?

The revenue of SARL ETABLISSEMENTS LESPOUNE FILS in 2022 is 1.7 M€.

Is SARL ETABLISSEMENTS LESPOUNE FILS profitable?

Yes, SARL ETABLISSEMENTS LESPOUNE FILS generated a net profit of 73 k€ in 2024.

Where is the headquarters of SARL ETABLISSEMENTS LESPOUNE FILS ?

The headquarters of SARL ETABLISSEMENTS LESPOUNE FILS is located in ASASP-ARROS (64660), in the department Pyrenees-Atlantiques.

Where to find the tax return of SARL ETABLISSEMENTS LESPOUNE FILS ?

The tax return of SARL ETABLISSEMENTS LESPOUNE FILS 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 ETABLISSEMENTS LESPOUNE FILS operate?

SARL ETABLISSEMENTS LESPOUNE FILS operates in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé (NAF code 47.22Z). See the 'Sector positioning' section above to compare the company with its competitors.