Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
E.M.A : revenue, balance sheet and financial ratios
E.M.A is a French company
founded 18 years ago,
specialized in the sector Restauration traditionnelle.
Based in CARNAC (56340),
this company of category PME
shows in 2023 a net income positive of 36 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2023, E.M.A generates positive net income of 36 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 73 k€ -> 36 k€.
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
36 386 €
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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 22%. 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 73%. 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
22.059%
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
73.155%
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
2018
2023
Debt ratio
77.288
86.868
22.059
Financial autonomy
45.266
43.074
73.155
Repayment capacity
None
None
None
Cash flow / Revenue
None%
None%
None%
Sector positioning
Debt ratio
22.062023
2016
2018
2023
Q1: 0.2
Med: 35.0
Q3: 128.41
Good-16 pts over 3 years
In 2023, the debt ratio of E.M.A (22.06) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
73.16%2023
2016
2018
2023
Q1: 5.35%
Med: 29.08%
Q3: 53.84%
Excellent+12 pts over 3 years
In 2023, the financial autonomy of E.M.A (73.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 316.90. 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
316.897
Liquidity indicators evolution E.M.A
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2018
2023
Liquidity ratio
74.609
19.703
316.897
Interest coverage
None
None
None
Sector positioning
Liquidity ratio
316.92023
2016
2018
2023
Q1: 66.83
Med: 137.52
Q3: 259.63
Excellent+31 pts over 3 years
In 2023, the liquidity ratio of E.M.A (316.90) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 190 days. Excellent situation: suppliers finance 190 days of the operating cycle (retail model).
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)
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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)
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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 (2023)
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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 E.M.A
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2018
2023
Operating WCR
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
Customer payment term (days)
0
12
0
Supplier payment term (days)
351
367
190
Positioning of E.M.A in its sector
Comparison with sector Restauration traditionnelle
Valuation estimate
Based on 689 transactions of similar company sales
in 2023,
the value of E.M.A is estimated at
246 463 €
(range 112 039€ - 590 748€).
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 value2023
689 transactions
112k€246k€590k€
246 463 €Range: 112 039€ - 590 748€
NAF 5 année 2023
Valuation method used
Net Income Multiple
36 386 €
×
6.8x
=246 463 €
Range: 112 039€ - 590 749€
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 689 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 (Restauration traditionnelle)
Compare E.M.A with other companies in the same sector:
The revenue of E.M.A is not publicly disclosed (confidential accounts filed with INPI).
Is E.M.A profitable?
Yes, E.M.A generated a net profit of 36 k€ in 2023.
Where is the headquarters of E.M.A ?
The headquarters of E.M.A is located in CARNAC (56340), in the department Morbihan.
Where to find the tax return of E.M.A ?
The tax return of E.M.A 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 E.M.A operate?
E.M.A operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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