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

EMERAUD : revenue, balance sheet and financial ratios

EMERAUD is a French company founded 24 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in SAINT MARTIN (97150), this company of category PME shows in 2021 a net income negative of -430€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - EMERAUD (SIREN 441078037)
Indicator 2021 2020 2019
Revenue N/C N/C N/C
Net income -430 € -430 € -445 €
EBITDA -430 € -430 € -445 €
Net margin N/C N/C N/C

Revenue and income statement

In 2021, EMERAUD records a net loss of 430 €. This deficit will reduce equity on the balance sheet.

EBITDA (2021) ?
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

-430 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-430 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-430 €

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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 -513%. 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 118%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-512.603%

Financial autonomy (2021) ?
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

118.113%

Repayment capacity (2021) ?
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

0.0

Solvency indicators evolution
EMERAUD

Sector positioning

Debt ratio
-512.6 2021
2019
2020
2021
Q1: 0.0
Med: 24.87
Q3: 112.9
Excellent

In 2021, the debt ratio of EMERAUD (-512.60) 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
118.11% 2021
2019
2020
2021
Q1: 7.24%
Med: 30.94%
Q3: 55.26%
Excellent

In 2021, the financial autonomy of EMERAUD (118.1%) 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.

Repayment capacity
0.0 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 2.2 years
Excellent -25 pts over 3 years

In 2021, the repayment capacity of EMERAUD (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 2.77. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

2.768

Interest coverage (2021) ?
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

0.0

Liquidity indicators evolution
EMERAUD

Sector positioning

Liquidity ratio
2.77 2021
2019
2020
2021
Q1: 103.48
Med: 179.45
Q3: 303.25
Watch

In 2021, the liquidity ratio of EMERAUD (2.77) 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
0.0x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.79x
Average

In 2021, the interest coverage of EMERAUD (0.0x) 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.

Positioning of EMERAUD in its sector

Comparison with sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Similar companies (Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé)

Compare EMERAUD with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Frequently asked questions about EMERAUD

What is the revenue of EMERAUD ?

The revenue of EMERAUD is not publicly disclosed (confidential accounts filed with INPI).

Is EMERAUD profitable?

EMERAUD recorded a net loss in 2021.

Where is the headquarters of EMERAUD ?

The headquarters of EMERAUD is located in SAINT MARTIN (97150), in the department Guadeloupe.

Where to find the tax return of EMERAUD ?

The tax return of EMERAUD 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 EMERAUD operate?

EMERAUD operates in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé (NAF code 47.75Z). See the 'Sector positioning' section above to compare the company with its competitors.