Le dernier exercice comptable publié pour cette entreprise remonte à 2022. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

E3MA : revenue, balance sheet and financial ratios

E3MA is a French company founded 18 years ago, specialized in the sector Installation de machines et équipements mécaniques. Based in TULLINS (38210), this company of category PME shows in 2022 a revenue of 579 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Sous tension

Point(s) de vigilance : exercice déficitaire ; liquidité à court terme tendue.

In summary, E3MA is currently loss-making, which weighs on its accounts. Its financial structure is fragile, with debt above sector norms — a point to monitor. Point of attention: short-term liquidity is tight.

Financial history - E3MA (SIREN 503867186)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C 578 809 € 398 591 € 476 223 € 602 247 € 426 444 € 535 742 €
Net income -90 234 € 1 483 € 640 € 16 446 € 5 604 € -420 € 33 402 € 8 226 € 56 656 €
EBITDA N/C N/C N/C 30 232 € 15 476 € 6 038 € 46 224 € 16 046 € 62 517 €
Net margin N/C N/C N/C 2.8% 1.4% -0.1% 5.5% 1.9% 10.6%

Revenue and income statement

In 2025, E3MA records a net loss of 90 k€. This deficit will reduce equity on the balance sheet.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

578 809 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

410 063 €

EBITDA (2022) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

30 232 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

27 404 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

16 446 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.2%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 68%. This ratio is less favorable than the sector median (15.3%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 37%. This ratio is less favorable than the sector median (40.9%) and warrants attention. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

68.46%

Financial autonomy (2022) ?
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

36.85%

Cash flow / Revenue (2022) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

3.33%

Repayment capacity (2022) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

3.93

Solvency indicators evolution
E3MA

Sector positioning

Debt ratio
103.04% 2025
Q1: 4.33%
Med: 15.29%
Q3: 40.74%
Watch +11 pts over 3 years

In 2025, the debt ratio of E3MA (103.0%) 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
15.52% 2025
Q1: 26.54%
Med: 40.85%
Q3: 56.49%
Watch -25 pts over 3 years

In 2025, the financial autonomy of E3MA (15.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. WCR is negative (-44 days): operations structurally generate cash. Between 2019 and 2022, WCR improved by 147 days of revenue, freeing up cash.

Operating WCR (2022) ?
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

-70 476 €

Customer credit (2022) ?
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 (2022) ?
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

31 j

Inventory turnover (2022) ?
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 in days of revenue (2022) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

-44 j

WCR and payment terms evolution
E3MA

Positioning of E3MA in its sector

Comparison with sector Installation de machines et équipements mécaniques

Similar companies (Installation de machines et équipements mécaniques)

Compare E3MA with other companies in the same sector:

Top companies in Installation de machines et équipements mécaniques

Largest companies by revenue in the sector Installation de machines et équipements mécaniques:

Top companies in Isere

Largest companies by revenue in the department Isere:

Frequently asked questions about E3MA

What is the revenue of E3MA ?

The revenue of E3MA in 2022 is 579 k€.

Is E3MA profitable?

E3MA recorded a net loss in 2025.

Where is the headquarters of E3MA ?

The headquarters of E3MA is located in TULLINS (38210), in the department Isere.

Where to find the tax return of E3MA ?

The tax return of E3MA 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 E3MA operate?

E3MA operates in the sector Installation de machines et équipements mécaniques (NAF code 33.20B). See the 'Sector positioning' section above to compare the company with its competitors.