EMERAUDE FINANCE : revenue, balance sheet and financial ratios

EMERAUDE FINANCE is a French company founded 23 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in SAINT-MALO (35400), this company of category PME shows in 2020 a revenue of 142 k€. 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 - EMERAUDE FINANCE (SIREN 443029491)
Indicator 2020 2019 2018 2017 2016
Revenue 141 750 € 283 500 € 283 500 € 283 500 € 283 500 €
Net income 3 383 871 € 89 576 € 89 489 € 99 305 € 96 651 €
EBITDA 23 309 € 63 271 € 64 755 € 60 942 € 61 262 €
Net margin 2387.2% 31.6% 31.6% 35.0% 34.1%

Revenue and income statement

In 2020, EMERAUDE FINANCE achieves revenue of 142 k€. Revenue is declining over the period 2016-2020 (CAGR: -15.9%). Significant drop of -50% vs 2019. After deducting consumption (0 €), gross margin stands at 142 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 23 k€, representing 16.4% of revenue. Warning negative scissor effect: despite revenue change (-50%), EBITDA varies by -63%, reducing margin by 5.9 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 3.4 M€, i.e. 2387.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

141 750 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

141 750 €

EBITDA (2020) ?
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

23 309 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

22 756 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 383 871 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

16.4%

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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 0%. 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 99%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 198.6% 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 (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.172%

Financial autonomy (2020) ?
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

99.381%

Cash flow / Revenue (2020) ?
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

198.626%

Repayment capacity (2020) ?
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

0.044

Asset age ratio (2020) ?
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

34.8%

Solvency indicators evolution
EMERAUDE FINANCE

Sector positioning

Debt ratio
0.17 2020
2018
2019
2020
Q1: 0.01
Med: 10.43
Q3: 82.59
Good -13 pts over 3 years

In 2020, the debt ratio of EMERAUDE FINANCE (0.17) 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
99.38% 2020
2018
2019
2020
Q1: 16.33%
Med: 62.48%
Q3: 90.92%
Excellent

In 2020, the financial autonomy of EMERAUDE FINANCE (99.4%) 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
0.04 years 2020
2018
2019
2020
Q1: -0.03 years
Med: 0.01 years
Q3: 3.79 years
Average -17 pts over 3 years

In 2020, the repayment capacity of EMERAUDE FINANCE (0.04) 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 22157.31. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2020) ?
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

22157.305

Interest coverage (2020) ?
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

0.026

Liquidity indicators evolution
EMERAUDE FINANCE

Sector positioning

Liquidity ratio
22157.31 2020
2018
2019
2020
Q1: 103.25
Med: 487.24
Q3: 2972.94
Excellent

In 2020, the liquidity ratio of EMERAUDE FINANCE (22157.31) 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.

Interest coverage
0.03x 2020
2018
2019
2020
Q1: -63.5x
Med: 0.0x
Q3: 0.0x
Excellent

In 2020, the interest coverage of EMERAUDE FINANCE (0.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 228 days. Excellent situation: suppliers finance 228 days of the operating cycle (retail model). Overall, WCR represents 1622 days of revenue, i.e. 639 k€ to permanently finance. Notable WCR improvement over the period (-38%), freeing up cash.

Operating WCR (2020) ?
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

638 537 €

Customer credit (2020) ?
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 (2020) ?
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

228 j

Inventory turnover (2020) ?
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 (2020) ?
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

1622 j

WCR and payment terms evolution
EMERAUDE FINANCE

Positioning of EMERAUDE FINANCE in its sector

Comparison with sector Fonds de placement et entités financières similaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 4 662 111€ to 8 847 325€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2020
Indicative
4662k€ 7192k€ 8847k€
7 192 276 € Range: 4 662 111€ - 8 847 325€
NAF 5 année 2020

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 (Fonds de placement et entités financières similaires)

Compare EMERAUDE FINANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Fonds de placement et entités financières similaires

Frequently asked questions about EMERAUDE FINANCE

What is the revenue of EMERAUDE FINANCE ?

The revenue of EMERAUDE FINANCE in 2020 is 142 k€.

Is EMERAUDE FINANCE profitable?

Yes, EMERAUDE FINANCE generated a net profit of 3.4 M€ in 2020.

Where is the headquarters of EMERAUDE FINANCE ?

The headquarters of EMERAUDE FINANCE is located in SAINT-MALO (35400), in the department Ille-et-Vilaine.

Where to find the tax return of EMERAUDE FINANCE ?

The tax return of EMERAUDE FINANCE 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 EMERAUDE FINANCE operate?

EMERAUDE FINANCE operates in the sector Fonds de placement et entités financières similaires (NAF code 64.30Z). See the 'Sector positioning' section above to compare the company with its competitors.