EM2C PROMOTION : revenue, balance sheet and financial ratios
EM2C PROMOTION is a French company
founded 21 years ago,
specialized in the sector Promotion immobilière de bureaux.
Based in VOURLES (69390),
this company of category ETI
shows in 2024 a revenue of 2.1 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - EM2C PROMOTION (SIREN 479146169)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
Revenue
N/C
2 084 159 €
2 707 433 €
6 826 329 €
5 328 042 €
5 220 221 €
5 015 409 €
5 276 968 €
6 865 853 €
Net income
1 645 788 €
-2 165 083 €
-1 864 777 €
-1 187 234 €
-1 540 984 €
-1 036 022 €
239 917 €
104 312 €
992 316 €
EBITDA
N/C
-2 544 931 €
-2 182 715 €
-1 172 600 €
-1 166 224 €
-1 807 425 €
-699 702 €
565 934 €
1 064 721 €
Net margin
N/C
-103.9%
-68.9%
-17.4%
-28.9%
-19.8%
4.8%
2.0%
14.5%
Revenue and income statement
In 2025, EM2C PROMOTION generates positive net income of 1.6 M€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 992 k€ -> 1.6 M€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
1 645 788 €
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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 -77%. 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 -39%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
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
-76.724%
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
-39.036%
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
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
829.627
692.721
573.691
4081.169
-486.212
2150.781
-82.164
-104.764
-76.724
Financial autonomy
4.731
5.868
7.813
1.021
-12.288
1.228
-29.731
-81.951
-39.036
Repayment capacity
8.571
22.203
29.874
-2.032
-7.57
-1.349
-0.746
-1.171
None
Cash flow / Revenue
12.101%
5.692%
4.605%
-64.061%
-16.547%
-12.974%
-73.354%
-170.188%
None%
Sector positioning
Debt ratio
-76.722025
2023
2024
2025
Q1: 0.0
Med: 1.46
Q3: 42.16
Excellent
In 2025, the debt ratio of EM2C PROMOTION (-76.72) 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
-39.04%2025
2023
2024
2025
Q1: 8.32%
Med: 30.94%
Q3: 64.7%
Watch
In 2025, the financial autonomy of EM2C PROMOTION (-39.0%) 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.
Repayment capacity
-1.17 years2024
2023
2024
Q1: -1.2 years
Med: 0.0 years
Q3: 1.13 years
Good
In 2024, the repayment capacity of EM2C PROMOTION (-1.17) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 79.08. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
79.08
Liquidity indicators evolution EM2C PROMOTION
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
197.537
240.048
326.25
173.849
186.799
187.218
107.978
86.436
79.08
Interest coverage
2.991
47.897
-29.193
-4.362
0.0
-0.779
-2.559
-7.703
None
Sector positioning
Liquidity ratio
79.082025
2023
2024
2025
Q1: 146.44
Med: 320.26
Q3: 596.48
Watch-19 pts over 3 years
In 2025, the liquidity ratio of EM2C PROMOTION (79.08) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
Interest coverage
-7.7x2024
2023
2024
Q1: -10.51x
Med: 0.0x
Q3: 3.62x
Average+7 pts over 2 years
In 2024, the interest coverage of EM2C PROMOTION (-7.7x) 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.
Operating WCR (2025)
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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 (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
0 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
0 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
0 j
WCR and payment terms evolution EM2C PROMOTION
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
14 100 334 €
12 382 247 €
12 372 011 €
11 780 264 €
7 560 705 €
2 585 472 €
3 850 890 €
3 265 419 €
0 €
Inventory turnover (days)
43
18
203
283
178
12
49
52
0
Customer payment term (days)
377
378
369
188
170
117
353
278
0
Supplier payment term (days)
300
373
126
272
293
74
346
358
0
Positioning of EM2C PROMOTION in its sector
Comparison with sector Promotion immobilière de bureaux
Valuation estimate
Based on 80 transactions of similar company sales
(all years),
the value of EM2C PROMOTION is estimated at
3 865 141 €
(range 1 200 667€ - 10 634 531€).
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 value2025
80 tx
1200k€3865k€10634k€
3 865 141 €Range: 1 200 667€ - 10 634 531€
NAF 5 all-time
Valuation method used
Net Income Multiple
1 645 788 €
×
2.3x
=3 865 141 €
Range: 1 200 668€ - 10 634 531€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 80 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 (Promotion immobilière de bureaux)
Compare EM2C PROMOTION with other companies in the same sector:
Yes, EM2C PROMOTION generated a net profit of 1.6 M€ in 2025.
Where is the headquarters of EM2C PROMOTION ?
The headquarters of EM2C PROMOTION is located in VOURLES (69390), in the department Rhone.
Where to find the tax return of EM2C PROMOTION ?
The tax return of EM2C PROMOTION 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 PROMOTION operate?
EM2C PROMOTION operates in the sector Promotion immobilière de bureaux (NAF code 41.10B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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