EMG FRANCE : revenue, balance sheet and financial ratios

EMG FRANCE is a French company founded 43 years ago, specialized in the sector Post-production de films cinématographiques, de vidéo et de programmes de télévision. Based in AUBERVILLIERS (93300), this company of category ETI shows in 2024 a revenue of 27.3 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 - EMG FRANCE (SIREN 327920054)
Indicator 2024 2023 2022 2021 2020 2019
Revenue 27 293 769 € 18 511 032 € 17 821 219 € 56 598 281 € 35 894 144 € 60 904 464 €
Net income 2 672 587 € -352 477 € 3 152 297 € 3 607 219 € -14 324 598 € -4 440 063 €
EBITDA 6 341 211 € 2 585 577 € 3 297 288 € 3 540 421 € -6 103 648 € 3 350 325 €
Net margin 9.8% -1.9% 17.7% 6.4% -39.9% -7.3%

Revenue and income statement

In 2024, EMG FRANCE achieves revenue of 27.3 M€. Revenue is declining over the period 2019-2024 (CAGR: -14.8%). Vs 2023, growth of +47% (18.5 M€ -> 27.3 M€). After deducting consumption (2.2 M€), gross margin stands at 25.1 M€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6.3 M€, representing 23.2% of revenue. Positive scissor effect: EBITDA margin improves by +9.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.7 M€, i.e. 9.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

27 293 769 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

25 066 576 €

EBITDA (2024) ?
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

6 341 211 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

4 128 941 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 672 587 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

23.2%

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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 263%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 19.1% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

262.593%

Financial autonomy (2024) ?
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

15.56%

Cash flow / Revenue (2024) ?
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

19.093%

Repayment capacity (2024) ?
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

1.709

Asset age ratio (2024) ?
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

27.0%

Solvency indicators evolution
EMG FRANCE

Sector positioning

Debt ratio
262.59 2024
2022
2023
2024
Q1: 0.0
Med: 4.27
Q3: 37.56
Watch

In 2024, the debt ratio of EMG FRANCE (262.59) 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
15.56% 2024
2022
2023
2024
Q1: 5.63%
Med: 41.58%
Q3: 63.71%
Average +7 pts over 3 years

In 2024, the financial autonomy of EMG FRANCE (15.6%) 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
1.71 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.49 years
Watch

In 2024, the repayment capacity of EMG FRANCE (1.71) 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 166.22. 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 14.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

166.217

Interest coverage (2024) ?
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

14.286

Liquidity indicators evolution
EMG FRANCE

Sector positioning

Liquidity ratio
166.22 2024
2022
2023
2024
Q1: 130.31
Med: 228.85
Q3: 453.39
Average -17 pts over 3 years

In 2024, the liquidity ratio of EMG FRANCE (166.22) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
14.29x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.26x
Excellent

In 2024, the interest coverage of EMG FRANCE (14.3x) 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: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 109 days of revenue, i.e. 8.2 M€ to permanently finance. Over 2019-2024, WCR increased by +27%, requiring additional financing.

Operating WCR (2024) ?
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

8 226 342 €

Customer credit (2024) ?
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

23 j

Supplier credit (2024) ?
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

48 j

Inventory turnover (2024) ?
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

3 j

WCR in days of revenue (2024) ?
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

109 j

WCR and payment terms evolution
EMG FRANCE

Positioning of EMG FRANCE in its sector

Comparison with sector Post-production de films cinématographiques, de vidéo et de programmes de télévision

Valuation estimate

Based on 88 transactions of similar company sales (all years), the value of EMG FRANCE is estimated at 8 048 751 € (range 4 186 627€ - 20 044 128€). With an EBITDA of 6 341 211€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.32x (conservative valuation). 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 2024
88 tx
4186k€ 8048k€ 20044k€
8 048 751 € Range: 4 186 627€ - 20 044 128€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
6 341 211 € × 1.4x
Estimation 9 079 977 €
3 563 299€ - 24 136 911€
Revenue Multiple 30%
27 293 769 € × 0.32x
Estimation 8 805 124 €
6 508 415€ - 18 896 587€
Net Income Multiple 20%
2 672 587 € × 1.6x
Estimation 4 336 129 €
2 262 266€ - 11 533 484€
How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Post-production de films cinématographiques, de vidéo et de programmes de télévision)

Compare EMG FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Post-production de films cinématographiques, de vidéo et de programmes de télévision

Frequently asked questions about EMG FRANCE

What is the revenue of EMG FRANCE ?

The revenue of EMG FRANCE in 2024 is 27.3 M€.

Is EMG FRANCE profitable?

Yes, EMG FRANCE generated a net profit of 2.7 M€ in 2024.

Where is the headquarters of EMG FRANCE ?

The headquarters of EMG FRANCE is located in AUBERVILLIERS (93300), in the department Seine-Saint-Denis.

Where to find the tax return of EMG FRANCE ?

The tax return of EMG FRANCE 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 EMG FRANCE operate?

EMG FRANCE operates in the sector Post-production de films cinématographiques, de vidéo et de programmes de télévision (NAF code 59.12Z). See the 'Sector positioning' section above to compare the company with its competitors.