Employees: 01 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2021-09-28 (4 years)Status: ActiveBusiness sector: Commerce de détail de parfumerie et de produits de beauté en magasin spécialiséLocation: AURILLAC (15000), Cantal
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
E & M CREATIONS : revenue, balance sheet and financial ratios
E & M CREATIONS is a French company
founded 4 years ago,
specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé.
Based in AURILLAC (15000),
this company of category PME
shows in 2025 a net income positive of 11 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - E & M CREATIONS (SIREN 903603256)
Indicator
2025
2024
2023
2022
Revenue
N/C
N/C
N/C
N/C
Net income
10 854 €
5 799 €
4 617 €
-2 721 €
EBITDA
N/C
N/C
N/C
N/C
Net margin
N/C
N/C
N/C
N/C
Revenue and income statement
In 2025, E & M CREATIONS generates positive net income of 11 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
10 854 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 201%. 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 29%. The balance between equity and debt is satisfactory.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
200.508%
Financial autonomy (2025)
?
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
29.038%
Solvency indicators evolution E & M CREATIONS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2022
2023
2024
2025
Debt ratio
620.254
470.34
312.752
200.508
Financial autonomy
12.31
15.013
20.781
29.038
Repayment capacity
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
Sector positioning
Debt ratio
200.512025
2023
2024
2025
Q1: 0.0
Med: 6.93
Q3: 37.96
Watch
In 2025, the debt ratio of E & M CREATIONS (200.51) 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.
Financial autonomy
29.04%2025
2023
2024
2025
Q1: 11.18%
Med: 39.46%
Q3: 64.39%
Average
In 2025, the financial autonomy of E & M CREATIONS (29.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Positioning of E & M CREATIONS in its sector
Comparison with sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé
Valuation estimate
Based on 132 transactions of similar company sales
(all years),
the value of E & M CREATIONS is estimated at
46 468 €
(range 21 045€ - 92 049€).
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 value2025
132 transactions
21k€46k€92k€
46 468 €Range: 21 045€ - 92 049€
NAF 5 all-time
Valuation method used
Net Income Multiple
10 854 €
×
4.3x
=46 468 €
Range: 21 045€ - 92 050€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 132 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 parfumerie et de produits de beauté en magasin spécialisé)
Compare E & M CREATIONS with other companies in the same sector:
The revenue of E & M CREATIONS is not publicly disclosed (confidential accounts filed with INPI).
Is E & M CREATIONS profitable?
Yes, E & M CREATIONS generated a net profit of 11 k€ in 2025.
Where is the headquarters of E & M CREATIONS ?
The headquarters of E & M CREATIONS is located in AURILLAC (15000), in the department Cantal.
Where to find the tax return of E & M CREATIONS ?
The tax return of E & M CREATIONS 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 E & M CREATIONS operate?
E & M CREATIONS operates in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé (NAF code 47.75Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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