Employees: NN (None)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2003-07-28 (22 years)Status: ActiveBusiness sector: Location de logementsLocation: BEAUCAIRE (30300), Gard
EMMAEVA : revenue, balance sheet and financial ratios
EMMAEVA is a French company
founded 22 years ago,
specialized in the sector Location de logements.
Based in BEAUCAIRE (30300),
this company of category PME
shows in 2024 a revenue of 76 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, EMMAEVA achieves revenue of 76 k€. Activity remains stable over the period (CAGR: -3.7%). Vs 2023: +3%. After deducting consumption (0 €), gross margin stands at 76 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 46 k€, representing 60.8% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -1%, reducing margin by 2.9 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 10 k€, i.e. 13.1% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2024)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
76 217 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
76 217 €
EBITDA (2024)
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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
46 351 €
EBIT (2024)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
10 088 €
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
10 009 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
60.8%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
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Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 97%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 59.2% 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)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
1.174%
Financial autonomy (2024)
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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
97.325%
Cash flow / Revenue (2024)
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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
59.176%
Repayment capacity (2024)
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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
0.086
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2022
2023
2024
Debt ratio
7.046
3.029
1.174
Financial autonomy
89.999
95.334
97.325
Repayment capacity
0.377
0.235
0.086
Cash flow / Revenue
70.809%
55.617%
59.176%
Sector positioning
Debt ratio
1.172024
2022
2023
2024
Q1: -231.15
Med: 0.0
Q3: 66.18
Average
In 2024, the debt ratio of EMMAEVA (1.17) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
97.33%2024
2022
2023
2024
Q1: 0.0%
Med: 9.0%
Q3: 61.92%
Excellent
In 2024, the financial autonomy of EMMAEVA (97.3%) 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
0.09 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.2 years
Q3: 15.96 years
Good-14 pts over 3 years
In 2024, the repayment capacity of EMMAEVA (0.09) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 2202.20. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.
Liquidity ratio (2024)
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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
2202.197
Interest coverage (2024)
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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
0.196
Liquidity indicators evolution EMMAEVA
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2022
2023
2024
Liquidity ratio
443.523
1295.214
2202.197
Interest coverage
0.743
0.508
0.196
Sector positioning
Liquidity ratio
2202.22024
2022
2023
2024
Q1: 9.79
Med: 137.69
Q3: 788.97
Excellent+11 pts over 3 years
In 2024, the liquidity ratio of EMMAEVA (2202.20) 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
0.2x2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 18.82x
Good
In 2024, the interest coverage of EMMAEVA (0.2x) 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. Average customer payment term: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. The company must finance 9 days of gap between collections and payments. Overall, WCR represents 443 days of revenue, i.e. 94 k€ to permanently finance. Over 2022-2024, WCR increased by +182%, requiring additional financing.
Operating WCR (2024)
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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
93 802 €
Customer credit (2024)
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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
57 j
Supplier credit (2024)
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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)
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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 (2024)
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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
443 j
WCR and payment terms evolution EMMAEVA
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2022
2023
2024
Operating WCR
33 233 €
63 587 €
93 802 €
Inventory turnover (days)
0
0
0
Customer payment term (days)
66
62
57
Supplier payment term (days)
66
93
48
Positioning of EMMAEVA in its sector
Comparison with sector Location de logements
Valuation estimate
Based on 169 transactions of similar company sales
in 2024,
the value of EMMAEVA is estimated at
161 863 €
(range 45 502€ - 290 781€).
With an EBITDA of 46 351€, the sector multiple of 5.6x is applied.
The price/revenue ratio is 0.81x
(in line with sector norms).
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 value2024
169 transactions
45k€161k€290k€
161 863 €Range: 45 502€ - 290 781€
NAF 5 année 2024
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
46 351 €×5.6x
Estimation259 558 €
68 707€ - 463 278€
Revenue Multiple30%
76 217 €×0.81x
Estimation61 479 €
23 493€ - 114 643€
Net Income Multiple20%
10 009 €×6.8x
Estimation68 205 €
20 507€ - 123 746€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 169 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 (Location de logements)
Compare EMMAEVA with other companies in the same sector:
Yes, EMMAEVA generated a net profit of 10 k€ in 2024.
Where is the headquarters of EMMAEVA ?
The headquarters of EMMAEVA is located in BEAUCAIRE (30300), in the department Gard.
Where to find the tax return of EMMAEVA ?
The tax return of EMMAEVA 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 EMMAEVA operate?
EMMAEVA operates in the sector Location de logements (NAF code 68.20A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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