SIREN : 490046612
EMLU is a French company founded 20 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in LYON (69003), this company of category PME shows in 2020 a revenue of 79 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
| Indicator | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|
| Revenue | 78 528 € | 113 868 € | 136 530 € | 167 086 € | 182 268 € |
| Net income | 33 686 € | 13 955 € | 37 077 € | 57 120 € | 78 375 € |
| EBITDA | 7 371 € | 28 868 € | 47 346 € | 83 051 € | 117 995 € |
| Net margin | 42.9% | 12.3% | 27.2% | 34.2% | 43.0% |
In 2020, EMLU achieves revenue of 79 k€. Revenue is declining over the period 2016-2020 (CAGR: -19.0%). Significant drop of -31% vs 2019. After deducting consumption (607 €), gross margin stands at 78 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 7 k€, representing 9.4% of revenue. Warning negative scissor effect: despite revenue change (-31%), EBITDA varies by -74%, reducing margin by 16.0 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 34 k€, i.e. 42.9% of revenue. This profit can be retained or distributed to shareholders.
78 528 €
77 921 €
7 371 €
-2 829 €
33 686 €
9.4%
The debt ratio (= Financial debt / Equity x 100) stands at 6%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 56.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
6.115%
5.444%
56.396%
0.424
62.4%
In 2020, the debt ratio of EMLU (6.12) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2020, the financial autonomy of EMLU (5.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2020, the repayment capacity of EMLU (0.42) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 1460.13. 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 10.0x. Operating income very largely covers interest expenses: high safety margin.
1460.135
10.039
In 2020, the liquidity ratio of EMLU (1460.13) 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.
In 2020, the interest coverage of EMLU (10.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 3 days. The company must finance 8 days of gap between collections and payments. Inventory turnover is 36 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 180 days of revenue, i.e. 39 k€ to permanently finance. Over 2016-2020, WCR increased by +87%, requiring additional financing.
39 220 €
11 j
3 j
36 j
180 j
Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 143 589€ to 236 426€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 20 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 EMLU with other companies in the same sector:
The revenue of EMLU in 2020 is 79 k€.
Yes, EMLU generated a net profit of 34 k€ in 2020.
The headquarters of EMLU is located in LYON (69003), in the department Rhone.
The tax return of EMLU 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).
EMLU operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.