SIREN : 820462976
SOCIETE ELSA is a French company founded 9 years ago, specialized in the sector Débits de boissons. Based in SARCELLES (95200), this company of category PME shows in 2021 a revenue of 192 k€. 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 | 2021 | 2020 | 2019 |
|---|---|---|---|
| Revenue | 191 888 € | 169 533 € | 267 281 € |
| Net income | 19 416 € | 4 400 € | 1 810 € |
| EBITDA | 27 011 € | 16 631 € | 13 135 € |
| Net margin | 10.1% | 2.6% | 0.7% |
In 2021, SOCIETE ELSA achieves revenue of 192 k€. Revenue is declining over the period 2019-2021 (CAGR: -15.3%). Vs 2020, growth of +13% (170 k€ -> 192 k€). After deducting consumption (78 k€), gross margin stands at 114 k€, i.e. a rate of 59%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 27 k€, representing 14.1% of revenue. Positive scissor effect: EBITDA margin improves by +4.3 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 19 k€, i.e. 10.1% of revenue. This profit can be retained or distributed to shareholders.
191 888 €
113 595 €
27 011 €
20 147 €
19 416 €
11.2%
The debt ratio (= Financial debt / Equity x 100) stands at 45%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
44.762%
15.994%
11.362%
0.317
28.8%
In 2021, the debt ratio of SOCIETE ELSA (44.76) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2021, the financial autonomy of SOCIETE ELSA (16.0%) 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 2021, the repayment capacity of SOCIETE ELSA (0.32) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 69.24. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.
69.238
0.389
In 2021, the liquidity ratio of SOCIETE ELSA (69.24) 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 2021, the interest coverage of SOCIETE ELSA (0.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Excellent situation: suppliers finance 55 days of the operating cycle (retail model). Inventory turnover is 31 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-41 days): operations structurally generate cash. Over 2019-2021, WCR increased by +50%, requiring additional financing.
-21 850 €
0 j
55 j
31 j
-41 j
Based on 72 transactions of similar company sales
in 2021,
the value of SOCIETE ELSA is estimated at
167 877 €
(range 97 065€ - 311 984€).
With an EBITDA of 27 011€, the sector multiple of 5.0x is applied.
The price/revenue ratio is 1.23x
(premium 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.
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This estimate is based on the analysis of 72 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 SOCIETE ELSA with other companies in the same sector:
The revenue of SOCIETE ELSA in 2021 is 192 k€.
Yes, SOCIETE ELSA generated a net profit of 19 k€ in 2021.
The headquarters of SOCIETE ELSA is located in SARCELLES (95200), in the department Val-d'Oise.
The tax return of SOCIETE ELSA 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).
SOCIETE ELSA operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.