SIREN : 533957452
E.M.I. LES RAYONS DE SOLEIL is a French company founded 14 years ago, specialized in the sector Enseignement primaire. Based in MAISONS-LAFFITTE (78600), this company of category PME shows in 2025 a revenue of 1.2 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
| Indicator | 2025 | 2024 |
|---|---|---|
| Revenue | 1 153 609 € | N/C |
| Net income | 96 282 € | 149 938 € |
| EBITDA | 238 399 € | N/C |
| Net margin | 8.3% | N/C |
In 2025, E.M.I. LES RAYONS DE SOLEIL achieves revenue of 1.2 M€. After deducting consumption (0 €), gross margin stands at 1.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 238 k€, representing 20.7% of 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 96 k€, i.e. 8.3% of revenue. This profit can be retained or distributed to shareholders.
1 153 609 €
1 153 609 €
238 399 €
155 367 €
96 282 €
20.7%
The debt ratio (= Financial debt / Equity x 100) stands at 25%. 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 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
25.403%
29.475%
15.596%
0.602
51.8%
In 2025, the debt ratio of E.M.I. LES RAYONS DE SOLEIL (25.40) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2025, the financial autonomy of E.M.I. LES RAYONS DE SOLEIL (29.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2025, the repayment capacity of E.M.I. LES RAYONS DE SOLEIL (0.60) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 964.63. 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 11.9x. Operating income very largely covers interest expenses: high safety margin.
964.634
11.875
In 2025, the liquidity ratio of E.M.I. LES RAYONS DE SOLEIL (964.63) 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.
In 2025, the interest coverage of E.M.I. LES RAYONS DE SOLEIL (11.9x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 156 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. The gap of 104 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-64 days): operations structurally generate cash.
-204 385 €
156 j
52 j
0 j
-64 j
Based on 412 transactions of similar company sales (all years), the value of E.M.I. LES RAYONS DE SOLEIL is estimated at 527 545 € (range 215 306€ - 1 400 620€). With an EBITDA of 238 399€, the sector multiple of 3.0x is applied. The price/revenue ratio is 0.29x (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.
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This estimate is based on the analysis of 412 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare E.M.I. LES RAYONS DE SOLEIL with other companies in the same sector:
Voir toutes les statistiques du secteur Enseignement primaire
The revenue of E.M.I. LES RAYONS DE SOLEIL in 2025 is 1.2 M€.
Yes, E.M.I. LES RAYONS DE SOLEIL generated a net profit of 96 k€ in 2025.
The headquarters of E.M.I. LES RAYONS DE SOLEIL is located in MAISONS-LAFFITTE (78600), in the department Yvelines.
The tax return of E.M.I. LES RAYONS DE SOLEIL 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).
E.M.I. LES RAYONS DE SOLEIL operates in the sector Enseignement primaire (NAF code 85.20Z). See the 'Sector positioning' section above to compare the company with its competitors.