EMA & CO ADVISORY : revenue, balance sheet and financial ratios

EMA & CO ADVISORY is a French company founded 8 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in BOIS-COLOMBES (92270), this company of category PME shows in 2023 a revenue of 186 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - EMA & CO ADVISORY (SIREN 832957328)
Indicator 2023 2022 2021 2020 2019
Revenue 185 911 € 210 000 € 82 000 € 118 000 € 162 000 €
Net income 102 944 € 136 256 € 34 710 € 69 361 € 68 471 €
EBITDA 117 987 € 168 598 € 51 436 € 85 612 € 125 347 €
Net margin 55.4% 64.9% 42.3% 58.8% 42.3%

Revenue and income statement

In 2023, EMA & CO ADVISORY achieves revenue of 186 k€. Revenue is growing positively over 5 years (CAGR: +3.5%). Significant drop of -11% vs 2022. After deducting consumption (0 €), gross margin stands at 186 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 118 k€, representing 63.5% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -30%, reducing margin by 16.8 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 103 k€, i.e. 55.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

185 911 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

185 911 €

EBITDA (2023) ?
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

117 987 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

121 790 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

102 944 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

63.5%

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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 6%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 56.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

6.2%

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

4.819%

Cash flow / Revenue (2023) ?
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

56.554%

Repayment capacity (2023) ?
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

0.285

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

45.2%

Solvency indicators evolution
EMA & CO ADVISORY

Sector positioning

Debt ratio
6.2 2023
2021
2022
2023
Q1: 0.0
Med: 4.56
Q3: 46.62
Average -24 pts over 3 years

In 2023, the debt ratio of EMA & CO ADVISORY (6.20) 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
4.82% 2023
2021
2022
2023
Q1: 4.34%
Med: 38.52%
Q3: 74.91%
Average -24 pts over 3 years

In 2023, the financial autonomy of EMA & CO ADVISORY (4.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.28 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Average -18 pts over 3 years

In 2023, the repayment capacity of EMA & CO ADVISORY (0.28) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 356.33. 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 6.5x. Operating income very largely covers interest expenses: high safety margin.

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

356.326

Interest coverage (2023) ?
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

6.456

Liquidity indicators evolution
EMA & CO ADVISORY

Sector positioning

Liquidity ratio
356.33 2023
2021
2022
2023
Q1: 139.57
Med: 306.26
Q3: 898.71
Good +27 pts over 3 years

In 2023, the liquidity ratio of EMA & CO ADVISORY (356.33) 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.

Interest coverage
6.46x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.24x
Excellent

In 2023, the interest coverage of EMA & CO ADVISORY (6.5x) 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. Average customer payment term: 370 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The gap of 370 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 343 days of revenue, i.e. 177 k€ to permanently finance.

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

176 948 €

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

370 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 in days of revenue (2023) ?
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

343 j

WCR and payment terms evolution
EMA & CO ADVISORY

Positioning of EMA & CO ADVISORY in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 66 transactions of similar company sales in 2023, the value of EMA & CO ADVISORY is estimated at 411 753 € (range 129 152€ - 766 707€). With an EBITDA of 117 987€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.63x (in line with sector norms). 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 value 2023
66 tx
129k€ 411k€ 766k€
411 753 € Range: 129 152€ - 766 707€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
117 987 € × 4.0x
Estimation 467 088 €
86 586€ - 684 659€
Revenue Multiple 30%
185 911 € × 0.63x
Estimation 117 561 €
50 718€ - 184 245€
Net Income Multiple 20%
102 944 € × 6.9x
Estimation 714 707 €
353 220€ - 1 845 523€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 66 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 (Conseil pour les affaires et autres conseils de gestion)

Compare EMA & CO ADVISORY with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about EMA & CO ADVISORY

What is the revenue of EMA & CO ADVISORY ?

The revenue of EMA & CO ADVISORY in 2023 is 186 k€.

Is EMA & CO ADVISORY profitable?

Yes, EMA & CO ADVISORY generated a net profit of 103 k€ in 2023.

Where is the headquarters of EMA & CO ADVISORY ?

The headquarters of EMA & CO ADVISORY is located in BOIS-COLOMBES (92270), in the department Hauts-de-Seine.

Where to find the tax return of EMA & CO ADVISORY ?

The tax return of EMA & CO ADVISORY 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 EMA & CO ADVISORY operate?

EMA & CO ADVISORY operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.