Employees: 12 (2023.0)Legal category: SCA (commandite par actions)Size: ETICreation date: 2000-04-06 (26 years)Status: ActiveBusiness sector: Construction d'autres bâtimentsLocation: VOURLES (69390), Rhone
EM2C CONSTRUCTION : revenue, balance sheet and financial ratios
EM2C CONSTRUCTION is a French company
founded 26 years ago,
specialized in the sector Construction d'autres bâtiments.
Based in VOURLES (69390),
this company of category ETI
shows in 2025 a revenue of 29.7 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - EM2C CONSTRUCTION (SIREN 430254813)
Indicator
2025
2024
2023
2022
2021
2020
2019
2017
Revenue
29 685 034 €
24 191 239 €
48 941 820 €
71 165 426 €
54 851 298 €
32 524 430 €
47 363 778 €
38 489 812 €
Net income
404 113 €
-1 728 954 €
2 231 747 €
3 673 328 €
783 475 €
1 113 994 €
125 393 €
287 736 €
EBITDA
-1 779 464 €
-1 773 810 €
1 943 581 €
5 313 168 €
1 932 671 €
-117 406 €
-1 022 155 €
-102 685 €
Net margin
1.4%
-7.1%
4.6%
5.2%
1.4%
3.4%
0.3%
0.7%
Revenue and income statement
In 2025, EM2C CONSTRUCTION achieves revenue of 29.7 M€. Activity remains stable over the period (CAGR: -3.2%). Vs 2024, growth of +23% (24.2 M€ -> 29.7 M€). After deducting consumption (97 k€), gross margin stands at 29.6 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.8 M€, representing -6.0% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 404 k€, i.e. 1.4% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2025)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
29 685 034 €
Gross margin (2025)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
29 587 574 €
EBITDA (2025)
?
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
-1 779 464 €
EBIT (2025)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-206 789 €
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
404 113 €
EBITDA margin (2025)
?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
-6.0%
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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 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 26%. 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
0.056%
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
25.622%
Cash flow / Revenue (2025)
?
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
-1.523%
Repayment capacity (2025)
?
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
-0.013
Asset age ratio (2025)
?
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
2017
2019
2020
2021
2022
2023
2024
2025
Debt ratio
43.273
6.617
2.835
2.926
14.045
0.05
0.058
0.056
Financial autonomy
7.077
10.216
14.748
16.94
24.873
31.935
31.604
25.622
Repayment capacity
-1.155
0.599
-0.307
0.112
0.31
0.003
-0.005
-0.013
Cash flow / Revenue
-3.042%
0.973%
-1.5%
2.9%
6.192%
3.838%
-5.25%
-1.523%
Sector positioning
Debt ratio
0.062025
2023
2024
2025
Q1: 1.62
Med: 14.61
Q3: 47.6
Excellent
In 2025, the debt ratio of EM2C CONSTRUCTION (0.06) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
Financial autonomy
25.62%2025
2023
2024
2025
Q1: 15.47%
Med: 35.44%
Q3: 55.04%
Average-22 pts over 3 years
In 2025, the financial autonomy of EM2C CONSTRUCTION (25.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Repayment capacity
-0.01 years2025
2023
2024
2025
Q1: 0.0 years
Med: 0.17 years
Q3: 1.28 years
Excellent
In 2025, the repayment capacity of EM2C CONSTRUCTION (-0.01) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 167.12. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.
Liquidity ratio (2025)
?
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
167.124
Interest coverage (2025)
?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable 1.5-3 : Acceptable < 1.5 : Risk
0.064
Liquidity indicators evolution EM2C CONSTRUCTION
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
107.375
106.842
118.749
122.126
139.779
152.497
156.635
167.124
Interest coverage
-94.238
1.694
-0.162
0.0
0.003
2.944
-0.022
0.064
Sector positioning
Liquidity ratio
167.122025
2023
2024
2025
Q1: 139.47
Med: 192.4
Q3: 278.8
Average
In 2025, the liquidity ratio of EM2C CONSTRUCTION (167.12) 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.
Interest coverage
0.06x2025
2023
2024
2025
Q1: 0.0x
Med: 0.52x
Q3: 4.11x
Average-47 pts over 3 years
In 2025, the interest coverage of EM2C CONSTRUCTION (0.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 119 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 190 days. Excellent situation: suppliers finance 71 days of the operating cycle (retail model). Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 311 days of revenue, i.e. 25.6 M€ to permanently finance.
Operating WCR (2025)
?
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
25 631 543 €
Customer credit (2025)
?
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
119 j
Supplier credit (2025)
?
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
190 j
Inventory turnover (2025)
?
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
8 j
WCR in days of revenue (2025)
?
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
311 j
WCR and payment terms evolution EM2C CONSTRUCTION
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2019
2020
2021
2022
2023
2024
2025
Operating WCR
31 113 624 €
28 899 483 €
23 868 378 €
22 813 203 €
25 655 136 €
26 074 244 €
23 128 034 €
25 631 543 €
Inventory turnover (days)
0
0
8
5
3
5
10
8
Customer payment term (days)
191
153
132
70
66
93
87
119
Supplier payment term (days)
243
176
213
119
87
111
183
190
Positioning of EM2C CONSTRUCTION in its sector
Comparison with sector Construction d'autres bâtiments
Valuation estimate
Based on 113 transactions of similar company sales
(all years),
the value of EM2C CONSTRUCTION is estimated at
2 361 107 €
(range 1 499 945€ - 8 978 174€).
The price/revenue ratio is 0.11x
(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.
Estimated enterprise value2025
113 transactions
1499k€2361k€8978k€
2 361 107 €Range: 1 499 945€ - 8 978 174€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
Revenue Multiple30%
29 685 034 €×0.11x
Estimation3 266 430 €
2 273 199€ - 12 807 087€
Net Income Multiple20%
404 113 €×2.5x
Estimation1 003 123 €
340 065€ - 3 234 807€
How is this estimate calculated?
This estimate is based on the analysis of 113 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 (Construction d'autres bâtiments)
Compare EM2C CONSTRUCTION with other companies in the same sector:
Frequently asked questions about EM2C CONSTRUCTION
What is the revenue of EM2C CONSTRUCTION ?
The revenue of EM2C CONSTRUCTION in 2025 is 29.7 M€.
Is EM2C CONSTRUCTION profitable?
Yes, EM2C CONSTRUCTION generated a net profit of 404 k€ in 2025.
Where is the headquarters of EM2C CONSTRUCTION ?
The headquarters of EM2C CONSTRUCTION is located in VOURLES (69390), in the department Rhone.
Where to find the tax return of EM2C CONSTRUCTION ?
The tax return of EM2C CONSTRUCTION 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 EM2C CONSTRUCTION operate?
EM2C CONSTRUCTION operates in the sector Construction d'autres bâtiments (NAF code 41.20B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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