Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2006-01-02 (20 years)Status: ActiveBusiness sector: Commerce de détail d'habillement en magasin spécialiséLocation: BOURGOIN-JALLIEU (38300), Isere
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
E2MA : revenue, balance sheet and financial ratios
E2MA is a French company
founded 20 years ago,
specialized in the sector Commerce de détail d'habillement en magasin spécialisé.
Based in BOURGOIN-JALLIEU (38300),
this company of category PME
shows in 2016 a revenue of 615 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2023, E2MA generates positive net income of 25 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 49 k€ -> 25 k€.
Net income (2023)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
25 456 €
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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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. 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 ratio (2023)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
30.962%
Financial autonomy (2023)
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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
40.777%
Asset age ratio (2023)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2020
2021
2022
2023
Debt ratio
237.388
82.312
78.399
69.146
30.962
Financial autonomy
18.59
36.037
36.409
37.346
40.777
Repayment capacity
3.784
None
None
None
None
Cash flow / Revenue
13.787%
None%
None%
None%
None%
Sector positioning
Debt ratio
30.962023
2021
2022
2023
Q1: 0.91
Med: 28.68
Q3: 98.31
Average-9 pts over 3 years
In 2023, the debt ratio of E2MA (30.96) 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
40.78%2023
2021
2022
2023
Q1: 9.6%
Med: 33.69%
Q3: 59.33%
Good
In 2023, the financial autonomy of E2MA (40.8%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 159.51. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2023)
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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
159.511
Liquidity indicators evolution E2MA
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2020
2021
2022
2023
Liquidity ratio
192.196
210.231
205.957
197.065
159.511
Interest coverage
8.631
None
None
None
None
Sector positioning
Liquidity ratio
159.512023
2021
2022
2023
Q1: 120.54
Med: 210.8
Q3: 390.94
Average-11 pts over 3 years
In 2023, the liquidity ratio of E2MA (159.51) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2023)
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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
0 €
Customer credit (2023)
?
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
0 j
Supplier credit (2023)
?
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
0 j
Inventory turnover (2023)
?
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
0 j
WCR and payment terms evolution E2MA
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2020
2021
2022
2023
Operating WCR
200 102 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
183
0
0
0
0
Customer payment term (days)
0
0
0
0
0
Supplier payment term (days)
108
0
0
0
0
Positioning of E2MA in its sector
Comparison with sector Commerce de détail d'habillement en magasin spécialisé
Valuation estimate
Based on 70 transactions of similar company sales
in 2023,
the value of E2MA is estimated at
90 042 €
(range 46 336€ - 243 529€).
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 value2023
70 tx
46k€90k€243k€
90 042 €Range: 46 336€ - 243 529€
NAF 5 année 2023
Valuation method used
Net Income Multiple
25 456 €
×
3.5x
=90 043 €
Range: 46 337€ - 243 530€
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 70 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 d'habillement en magasin spécialisé)
Compare E2MA with other companies in the same sector:
Yes, E2MA generated a net profit of 25 k€ in 2023.
Where is the headquarters of E2MA ?
The headquarters of E2MA is located in BOURGOIN-JALLIEU (38300), in the department Isere.
Where to find the tax return of E2MA ?
The tax return of E2MA 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 E2MA operate?
E2MA operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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