SIREN : 901466979
EMPORIUM DEVELOPPEMENT is a French company founded 4 years ago, specialized in the sector Vente à distance sur catalogue général. Based in TOULON (83200), this company of category PME shows in 2024 a revenue of 184 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
| Kennzahl | 2024 | 2023 | 2022 |
|---|---|---|---|
| Umsatz | 184 248 € | 124 713 € | 40 814 € |
| Nettoergebnis | 7 683 € | -4 355 € | -2 854 € |
| EBITDA | 4 407 € | -3 121 € | -2 410 € |
| Nettomarge | 4.2% | -3.5% | -7.0% |
In 2024, EMPORIUM DEVELOPPEMENT achieves revenue of 184 k€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +112.5%. Vs 2023, growth of +48% (125 k€ -> 184 k€). After deducting consumption (40 k€), gross margin stands at 145 k€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4 k€, representing 2.4% of revenue. Positive scissor effect: EBITDA margin improves by +4.9 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 8 k€, i.e. 4.2% of revenue. This profit can be retained or distributed to shareholders.
184 248 €
144 560 €
4 407 €
2 768 €
7 683 €
2.4%
The debt ratio (= Financial debt / Equity x 100) stands at 1196%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Cash flow represents 4.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
1195.658%
32.809%
4.441%
0.0
26.2%
In 2024, the debt ratio of EMPORIUM DEVELOPPEMENT (1195.66) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of EMPORIUM DEVELOPPEMENT (32.8%) 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 EMPORIUM DEVELOPPEMENT (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 87.14. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.
87.137
0.023
In 2024, the liquidity ratio of EMPORIUM DEVELOPPEMENT (87.14) 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 2024, the interest coverage of EMPORIUM DEVELOPPEMENT (0.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1 days. Favorable situation: supplier credit is longer than customer credit by 1 days. Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-35 days): operations structurally generate cash. Notable WCR improvement over the period (-179%), freeing up cash.
-17 723 €
0 j
1 j
15 j
-35 j
Based on 121 transactions of similar company sales (all years), the value of EMPORIUM DEVELOPPEMENT is estimated at 27 715 € (range 13 601€ - 63 911€). With an EBITDA of 4 407€, the sector multiple of 3.2x is applied. The price/revenue ratio is 0.27x (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.
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This estimate is based on the analysis of 121 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 EMPORIUM DEVELOPPEMENT with other companies in the same sector:
Voir toutes les statistiques du secteur Vente à distance sur catalogue général
The revenue of EMPORIUM DEVELOPPEMENT in 2024 is 184 k€.
Yes, EMPORIUM DEVELOPPEMENT generated a net profit of 8 k€ in 2024.
The headquarters of EMPORIUM DEVELOPPEMENT is located in TOULON (83200), in the department Var.
The tax return of EMPORIUM DEVELOPPEMENT 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).
EMPORIUM DEVELOPPEMENT operates in the sector Vente à distance sur catalogue général (NAF code 47.91A). See the 'Sector positioning' section above to compare the company with its competitors.