SOCIETE D EXPLOITATION CAP EVASION : revenue, balance sheet and financial ratios

SOCIETE D EXPLOITATION CAP EVASION is a French company founded 20 years ago, specialized in the sector Location et location-bail d'articles de loisirs et de sport . Based in ROGLIANO (20247), this company of category PME shows in 2020 a revenue of 104 k€. 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 - SOCIETE D EXPLOITATION CAP EVASION (SIREN 483239083)
Indicator 2020 2018
Revenue 103 982 € 111 638 €
Net income -9 744 € 9 171 €
EBITDA -8 165 € 17 894 €
Net margin -9.4% 8.2%

Revenue and income statement

In 2020, SOCIETE D EXPLOITATION CAP EVASION achieves revenue of 104 k€. Slight decline of -7% vs 2018. After deducting consumption (49 k€), gross margin stands at 55 k€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -8 k€, representing -7.9% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -146%, reducing margin by 23.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -10 k€ (-9.4% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

103 982 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

55 005 €

EBITDA (2020) ?
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

-8 165 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-22 897 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-9 744 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-7.8%

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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 96%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 41%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 6.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

96.277%

Financial autonomy (2020) ?
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

41.116%

Cash flow / Revenue (2020) ?
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

6.89%

Repayment capacity (2020) ?
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

7.103

Asset age ratio (2020) ?
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

33.9%

Solvency indicators evolution
SOCIETE D EXPLOITATION CAP EVASION

Sector positioning

Debt ratio
96.28 2020
2018
2020
Q1: 0.0
Med: 26.68
Q3: 162.03
Average -9 pts over 2 years

In 2020, the debt ratio of SOCIETE D EXPLOITATION CA... (96.28) 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
41.12% 2020
2018
2020
Q1: 1.56%
Med: 29.56%
Q3: 68.21%
Good

In 2020, the financial autonomy of SOCIETE D EXPLOITATION CA... (41.1%) 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.

Repayment capacity
7.1 years 2020
2018
2020
Q1: -0.01 years
Med: 0.0 years
Q3: 2.54 years
Watch

In 2020, the repayment capacity of SOCIETE D EXPLOITATION CA... (7.10) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 109.96. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

109.956

Interest coverage (2020) ?
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

-4.63

Liquidity indicators evolution
SOCIETE D EXPLOITATION CAP EVASION

Sector positioning

Liquidity ratio
109.96 2020
2018
2020
Q1: 82.25
Med: 190.49
Q3: 457.98
Average -20 pts over 2 years

In 2020, the liquidity ratio of SOCIETE D EXPLOITATION CA... (109.96) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-4.63x 2020
2018
2020
Q1: -0.05x
Med: 0.0x
Q3: 1.95x
Average -50 pts over 2 years

In 2020, the interest coverage of SOCIETE D EXPLOITATION CA... (-4.6x) 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: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. The company must finance 27 days of gap between collections and payments. Inventory turnover is 28 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 13 days of revenue, i.e. 4 k€ to permanently finance.

Operating WCR (2020) ?
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

3 781 €

Customer credit (2020) ?
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

43 j

Supplier credit (2020) ?
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

16 j

Inventory turnover (2020) ?
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

28 j

WCR in days of revenue (2020) ?
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

13 j

WCR and payment terms evolution
SOCIETE D EXPLOITATION CAP EVASION

Positioning of SOCIETE D EXPLOITATION CAP EVASION in its sector

Comparison with sector Location et location-bail d'articles de loisirs et de sport

Valuation estimate

Based on 87 transactions of similar company sales (all years), the value of SOCIETE D EXPLOITATION CAP EVASION is estimated at 59 472 € (range 30 685€ - 143 621€). The price/revenue ratio is 0.57x (in line with sector norms). 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.

Estimated enterprise value 2020
87 tx
30k€ 59k€ 143k€
59 472 € Range: 30 685€ - 143 621€
NAF 5 all-time

Valuation method used

Revenue Multiple
103 982 € × 0.57x = 59 472 €
Range: 30 685€ - 143 621€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 87 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 (Location et location-bail d'articles de loisirs et de sport )

Compare SOCIETE D EXPLOITATION CAP EVASION with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail d'articles de loisirs et de sport

Frequently asked questions about SOCIETE D EXPLOITATION CAP EVASION

What is the revenue of SOCIETE D EXPLOITATION CAP EVASION ?

The revenue of SOCIETE D EXPLOITATION CAP EVASION in 2020 is 104 k€.

Is SOCIETE D EXPLOITATION CAP EVASION profitable?

SOCIETE D EXPLOITATION CAP EVASION recorded a net loss in 2020.

Where is the headquarters of SOCIETE D EXPLOITATION CAP EVASION ?

The headquarters of SOCIETE D EXPLOITATION CAP EVASION is located in ROGLIANO (20247).

Where to find the tax return of SOCIETE D EXPLOITATION CAP EVASION ?

The tax return of SOCIETE D EXPLOITATION CAP EVASION 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 SOCIETE D EXPLOITATION CAP EVASION operate?

SOCIETE D EXPLOITATION CAP EVASION operates in the sector Location et location-bail d'articles de loisirs et de sport (NAF code 77.21Z). See the 'Sector positioning' section above to compare the company with its competitors.