EMERAUDE PIECES AUTO 35 : revenue, balance sheet and financial ratios

EMERAUDE PIECES AUTO 35 is a French company founded 25 years ago, specialized in the sector Commerce de gros d'équipements automobiles. Based in SAINT-MALO (35400), this company of category PME shows in 2023 a revenue of 3.0 M€. 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 PIECES AUTO 35 (SIREN 438086456)
Indicator 2025 2024 2023 2017
Revenue N/C N/C 2 983 745 € 2 745 066 €
Net income 26 302 € 146 548 € 25 417 € 78 088 €
EBITDA N/C N/C 149 108 € 122 584 €
Net margin N/C N/C 0.9% 2.8%

Revenue and income statement

In 2025, EMERAUDE PIECES AUTO 35 generates positive net income of 26 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 78 k€ -> 26 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

26 302 €

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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 108%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

107.993%

Financial autonomy (2025) ?
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

38.032%

Asset age ratio (2025) ?
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

25.7%

Solvency indicators evolution
EMERAUDE PIECES AUTO 35

Sector positioning

Debt ratio
107.99 2025
2023
2024
2025
Q1: 0.9
Med: 11.6
Q3: 38.39
Watch

In 2025, the debt ratio of EMERAUDE PIECES AUTO 35 (107.99) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
38.03% 2025
2023
2024
2025
Q1: 32.99%
Med: 54.93%
Q3: 65.85%
Average -6 pts over 3 years

In 2025, the financial autonomy of EMERAUDE PIECES AUTO 35 (38.0%) 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
5.25 years 2023
2023
Q1: 0.0 years
Med: 0.27 years
Q3: 2.55 years
Watch

In 2023, the repayment capacity of EMERAUDE PIECES AUTO 35 (5.25) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 406.04. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

406.04

Liquidity indicators evolution
EMERAUDE PIECES AUTO 35

Sector positioning

Liquidity ratio
406.04 2025
2023
2024
2025
Q1: 175.74
Med: 247.62
Q3: 348.53
Excellent

In 2025, the liquidity ratio of EMERAUDE PIECES AUTO 35 (406.04) 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
2.31x 2023
2023
Q1: 0.0x
Med: 1.24x
Q3: 8.77x
Good

In 2023, the interest coverage of EMERAUDE PIECES AUTO 35 (2.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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 (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
EMERAUDE PIECES AUTO 35

Positioning of EMERAUDE PIECES AUTO 35 in its sector

Comparison with sector Commerce de gros d'équipements automobiles

Valuation estimate

Based on 213 transactions of similar company sales (all years), the value of EMERAUDE PIECES AUTO 35 is estimated at 69 927 € (range 19 382€ - 128 428€). 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 value 2025
213 transactions
19k€ 69k€ 128k€
69 927 € Range: 19 382€ - 128 428€
NAF 5 all-time

Valuation method used

Net Income Multiple
26 302 € × 2.7x = 69 927 €
Range: 19 382€ - 128 428€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 213 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 (Commerce de gros d'équipements automobiles)

Compare EMERAUDE PIECES AUTO 35 with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros d'équipements automobiles

Frequently asked questions about EMERAUDE PIECES AUTO 35

What is the revenue of EMERAUDE PIECES AUTO 35 ?

The revenue of EMERAUDE PIECES AUTO 35 in 2023 is 3.0 M€.

Is EMERAUDE PIECES AUTO 35 profitable?

Yes, EMERAUDE PIECES AUTO 35 generated a net profit of 26 k€ in 2025.

Where is the headquarters of EMERAUDE PIECES AUTO 35 ?

The headquarters of EMERAUDE PIECES AUTO 35 is located in SAINT-MALO (35400), in the department Ille-et-Vilaine.

Where to find the tax return of EMERAUDE PIECES AUTO 35 ?

The tax return of EMERAUDE PIECES AUTO 35 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 PIECES AUTO 35 operate?

EMERAUDE PIECES AUTO 35 operates in the sector Commerce de gros d'équipements automobiles (NAF code 45.31Z). See the 'Sector positioning' section above to compare the company with its competitors.