ELEM : revenue, balance sheet and financial ratios

ELEM is a French company founded 31 years ago, specialized in the sector Travaux d'installation électrique dans tous locaux. Based in SALLANCHES (74700), this company of category PME shows in 2023 a revenue of 3.1 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

Historique financier - ELEM (SIREN 401160817)
Indicador 2025 2024 2023 2022 2021 2020 2019 2018 2017
Ingresos N/C N/C 3 111 214 € N/C N/C N/C N/C 2 844 542 € 3 193 696 €
Resultado neto 51 615 € 66 473 € 53 656 € 60 821 € -59 205 € -12 908 € 60 717 € 44 784 € 52 940 €
EBITDA N/C N/C 103 658 € N/C N/C N/C N/C 50 123 € 73 790 €
Margen neto N/C N/C 1.7% N/C N/C N/C N/C 1.6% 1.7%

Ingresos y cuenta de resultados

In 2025, ELEM generates positive net income of 52 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 53 k€ -> 52 k€.

Resultado neto (2025) ?
Resultado neto
Definición
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Fórmula
Resultado corriente + Resultado excepcional - Impuesto sobre beneficios

51 615 €

Chargement du compte de résultat...

Évolution graphique

Mostrar :

Activo

Chargement des données...

Pasivo

Chargement des données...

Ratios de solvencia y endeudamiento

The debt ratio (= Financial debt / Equity x 100) stands at 67%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory.

Ratio de endeudamiento (2025) ?
Ratio de endeudamiento
Definición
Mide la proporción de deuda respecto a los fondos propios.
Fórmula
(Deuda financiera / Fondos propios) x 100
Interpretación
< 50% : Faible
50-100% : Moderado
> 100% : Alto

66.976%

Autonomía financiera (2025) ?
Autonomía financiera
Definición
Porcentaje de fondos propios en la financiación total.
Fórmula
(Fondos propios / Total balance) x 100
Interpretación
> 30% : Buena autonomía
20-30% : Media
< 20% : Faible

38.011%

Ratio de obsolescencia (2025) ?
Ratio de obsolescencia
Definición
Mide el grado de desgaste del inmovilizado material.
Fórmula
Amortización acumulada / Inmovilizado bruto x 100
Interpretación
< 50% : Activos recientes
50-70% : Desgaste normal
> 70% : Activos envejecidos

19.5%

Evolución de indicadores de solvencia
ELEM

Positionnement sectoriel

Debt ratio
66.98 2025
2023
2024
2025
Q1: 2.6
Méd: 13.2
Q3: 37.17
Average

In 2025, the debt ratio of ELEM (66.98) 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
38.01% 2025
2023
2024
2025
Q1: 25.95%
Méd: 46.8%
Q3: 62.59%
Average

In 2025, the financial autonomy of ELEM (38.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
6.11 years 2023
2023
Q1: 0.0 years
Méd: 0.09 years
Q3: 1.11 years
Average

In 2023, the repayment capacity of ELEM (6.11) 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.

Ratios de liquidez

The liquidity ratio (= Current assets / Current liabilities) stands at 161.67. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Ratio de liquidez (2025) ?
Ratio de liquidez
Definición
Capacidad para pagar las deudas a corto plazo con el activo circulante.
Fórmula
Activo circulante / Pasivo circulante
Interpretación
> 1.5 : Muy bueno
1-1.5 : Correcto
< 1 : Risque de liquidité

161.669

Evolución de indicadores de liquidez
ELEM

Positionnement sectoriel

Liquidity ratio
161.67 2025
2023
2024
2025
Q1: 171.8
Méd: 237.22
Q3: 351.3
Watch -14 pts durante 3 años

In 2025, the liquidity ratio of ELEM (161.67) 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.

Interest coverage
4.47x 2023
2023
Q1: 0.0x
Méd: 0.04x
Q3: 1.86x
Excellent

In 2023, the interest coverage of ELEM (4.5x) 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.

Necesidad de fondo de rotación (NFR) y plazos de pago

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

NFR de explotación (2025) ?
NFR de explotación
Definición
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Fórmula
Stocks + Créances clients - Dettes fournisseurs
Interpretación
Negativo = tesorería liberada
Positivo = necesidad de financiación

0 €

Crédito clientes (2025) ?
Crédito clientes (días)
Definición
Plazo medio de cobro a clientes.
Fórmula
(Cuentas por cobrar / Ingresos con IVA) x 360
Interpretación
< 45j : Bueno
45-60j : Medio
> 60j : Largo

0 j

Crédito proveedores (2025) ?
Crédito proveedores (días)
Definición
Plazo medio de pago a proveedores.
Fórmula
(Cuentas por pagar / Compras con IVA) x 360
Interpretación
Cuanto más largo sea el plazo, mejor para la tesorería

0 j

Rotación de inventario (2025) ?
Rotación de inventario (días)
Definición
Duración media de almacenamiento de mercancías o materiales.
Fórmula
(Existencias / Coste de compra) x 360
Interpretación
Cuanto menor sea el ratio, más rápida es la rotación

0 j

Evolución del NFR y plazos
ELEM

Positionnement de ELEM dans son secteur

Comparación con el sector Travaux d'installation électrique dans tous locaux

Estimación de valoración

Based on 283 transactions of similar company sales (all years), the value of ELEM is estimated at 75 318 € (range 26 310€ - 288 431€). 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.

Estimated enterprise value 2025
283 transactions
26k€ 75k€ 288k€
75 318 € Range: 26 310€ - 288 431€
NAF 5 all-time

Valuation method used

Net Income Multiple
51 615 € × 1.5x = 75 319 €
Range: 26 311€ - 288 432€

Only this financial indicator is available for this company.

Evolución de la valoración

How is this estimate calculated?

This estimate is based on the analysis of 283 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 (Travaux d'installation électrique dans tous locaux)

Compare ELEM with other companies in the same sector:

Frequently asked questions about ELEM

What is the revenue of ELEM ?

The revenue of ELEM in 2023 is 3.1 M€.

Is ELEM profitable?

Yes, ELEM generated a net profit of 52 k€ in 2025.

Where is the headquarters of ELEM ?

The headquarters of ELEM is located in SALLANCHES (74700), in the department Haute-Savoie.

Where to find the tax return of ELEM ?

The tax return of ELEM 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 ELEM operate?

ELEM operates in the sector Travaux d'installation électrique dans tous locaux (NAF code 43.21A). See the 'Sector positioning' section above to compare the company with its competitors.