Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2021-04-21 (5 years)Status: ActiveBusiness sector: CoiffureLocation: NIORT (79000), Deux-Sevres
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
EM 79 : revenue, balance sheet and financial ratios
EM 79 is a French company
founded 5 years ago,
specialized in the sector Coiffure.
Based in NIORT (79000),
this company of category PME
shows in 2023 a net income positive of 29 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2023, EM 79 generates positive net income of 29 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2023)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
28 613 €
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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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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 666%. 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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
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
665.505%
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
10.85%
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
2022
2023
Debt ratio
1364.084
665.505
Financial autonomy
5.941
10.85
Repayment capacity
None
None
Cash flow / Revenue
None%
None%
Sector positioning
Debt ratio
665.52023
2022
2023
Q1: 0.0
Med: 5.67
Q3: 60.72
Watch
In 2023, the debt ratio of EM 79 (665.50) 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
10.85%2023
2022
2023
Q1: 0.0%
Med: 19.27%
Q3: 53.55%
Average+10 pts over 2 years
In 2023, the financial autonomy of EM 79 (10.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 142.16. 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
142.156
Liquidity indicators evolution EM 79
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2022
2023
Liquidity ratio
180.42
142.156
Interest coverage
None
None
Sector positioning
Liquidity ratio
142.162023
2022
2023
Q1: 42.09
Med: 109.07
Q3: 228.37
Good-9 pts over 2 years
In 2023, the liquidity ratio of EM 79 (142.16) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
Positioning of EM 79 in its sector
Comparison with sector Coiffure
Valuation estimate
Based on 84 transactions of similar company sales
in 2023,
the value of EM 79 is estimated at
140 761 €
(range 45 762€ - 270 490€).
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
84 tx
45k€140k€270k€
140 761 €Range: 45 762€ - 270 490€
NAF 5 année 2023
Valuation method used
Net Income Multiple
28 613 €
×
4.9x
=140 762 €
Range: 45 762€ - 270 491€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 84 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 (Coiffure)
Compare EM 79 with other companies in the same sector:
The revenue of EM 79 is not publicly disclosed (confidential accounts filed with INPI).
Is EM 79 profitable?
Yes, EM 79 generated a net profit of 29 k€ in 2023.
Where is the headquarters of EM 79 ?
The headquarters of EM 79 is located in NIORT (79000), in the department Deux-Sevres.
Where to find the tax return of EM 79 ?
The tax return of EM 79 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 EM 79 operate?
EM 79 operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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