Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

E.M.A BESSAN : revenue, balance sheet and financial ratios

E.M.A BESSAN is a French company founded 6 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in BESSAN (34550), this company of category PME shows in 2020 a revenue of 29 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - E.M.A BESSAN (SIREN 881557417)
Indicator 2023 2021 2020
Revenue N/C N/C 29 188 €
Net income 0 € 0 € 942 €
EBITDA N/C N/C 3 230 €
Net margin N/C N/C 3.2%

Revenue and income statement

In 2023, E.M.A BESSAN records a net loss of 0 €. This deficit will reduce equity on the balance sheet.

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 33%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

33.312%

Financial autonomy (2023) ?
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

3.749%

Asset age ratio (2023) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

36.3%

Solvency indicators evolution
E.M.A BESSAN

Sector positioning

Debt ratio
33.31 2023
2020
2021
2023
Q1: 5.17
Med: 28.2
Q3: 82.05
Average

In 2023, the debt ratio of E.M.A BESSAN (33.31) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
3.75% 2023
2020
2021
2023
Q1: 19.22%
Med: 41.81%
Q3: 60.16%
Watch

In 2023, the financial autonomy of E.M.A BESSAN (3.8%) 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
0.0 years 2020
2020
Q1: 0.0 years
Med: 0.47 years
Q3: 3.32 years
Excellent

In 2020, the repayment capacity of E.M.A BESSAN (0.00) 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 92.68. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

92.681

Liquidity indicators evolution
E.M.A BESSAN

Sector positioning

Liquidity ratio
92.68 2023
2020
2021
2023
Q1: 141.2
Med: 208.62
Q3: 306.07
Watch -7 pts over 3 years

In 2023, the liquidity ratio of E.M.A BESSAN (92.68) 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
3.38x 2020
2020
Q1: 0.0x
Med: 0.22x
Q3: 3.12x
Excellent

In 2020, the interest coverage of E.M.A BESSAN (3.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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 (2023) ?
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) ?
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) ?
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 (2023) ?
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 BESSAN

Positioning of E.M.A BESSAN in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Similar companies (Entretien et réparation de véhicules automobiles légers)

Compare E.M.A BESSAN with other companies in the same sector:

Frequently asked questions about E.M.A BESSAN

What is the revenue of E.M.A BESSAN ?

The revenue of E.M.A BESSAN in 2020 is 29 k€.

Is E.M.A BESSAN profitable?

Yes, E.M.A BESSAN generated a net profit of 942€ in 2020.

Where is the headquarters of E.M.A BESSAN ?

The headquarters of E.M.A BESSAN is located in BESSAN (34550), in the department Herault.

Where to find the tax return of E.M.A BESSAN ?

The tax return of E.M.A BESSAN 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 BESSAN operate?

E.M.A BESSAN operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.