EMMANUEL SIMON : revenue, balance sheet and financial ratios

EMMANUEL SIMON is a French company founded 37 years ago, specialized in the sector Activités des sociétés holding. Based in CACHAN (94230), this company of category PME shows in 2019 a revenue of 502 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - EMMANUEL SIMON (SIREN 345035679)
Indicator 2020 2019 2017 2016 2015 2014 2013
Revenue N/C 502 097 € 904 057 € 1 005 208 € 1 108 733 € 1 292 254 € 1 319 915 €
Net income -245 861 € 451 688 € 5 931 € 23 955 € 40 824 € 57 143 € 60 685 €
EBITDA -234 820 € -597 876 € 5 343 € 6 233 € 47 543 € 71 912 € 87 814 €
Net margin N/C 90.0% 0.7% 2.4% 3.7% 4.4% 4.6%

Revenue and income statement

In 2020, EMMANUEL SIMON records a net loss of 246 k€. This deficit will reduce equity on the balance sheet.

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

-1 €

EBITDA (2020) ?
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

-234 820 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-245 570 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-245 861 €

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Chart evolution

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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 162%. 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 24%. The balance between equity and debt is satisfactory.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

161.519%

Financial autonomy (2020) ?
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

23.954%

Repayment capacity (2020) ?
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

-1.637

Solvency indicators evolution
EMMANUEL SIMON

Sector positioning

Debt ratio
161.52 2020
2017
2019
2020
Q1: 0.16
Med: 16.58
Q3: 89.95
Average

In 2020, the debt ratio of EMMANUEL SIMON (161.52) 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
23.95% 2020
2017
2019
2020
Q1: 21.18%
Med: 59.62%
Q3: 88.69%
Average

In 2020, the financial autonomy of EMMANUEL SIMON (23.9%) 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
-1.64 years 2020
2017
2019
2020
Q1: -0.04 years
Med: 0.09 years
Q3: 4.02 years
Excellent

In 2020, the repayment capacity of EMMANUEL SIMON (-1.64) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 267.69. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

267.694

Interest coverage (2020) ?
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

0.0

Liquidity indicators evolution
EMMANUEL SIMON

Sector positioning

Liquidity ratio
267.69 2020
2017
2019
2020
Q1: 106.93
Med: 440.58
Q3: 2307.95
Average +8 pts over 3 years

In 2020, the liquidity ratio of EMMANUEL SIMON (267.69) 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
0.0x 2020
2017
2019
2020
Q1: -58.17x
Med: 0.0x
Q3: 0.0x
Good -25 pts over 3 years

In 2020, the interest coverage of EMMANUEL SIMON (0.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 449 days. Excellent situation: suppliers finance 449 days of the operating cycle (retail model).

Operating WCR (2020) ?
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 (2020) ?
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 (2020) ?
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

449 j

Inventory turnover (2020) ?
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
EMMANUEL SIMON

Positioning of EMMANUEL SIMON in its sector

Comparison with sector Activités des sociétés holding

Similar companies (Activités des sociétés holding)

Compare EMMANUEL SIMON with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about EMMANUEL SIMON

What is the revenue of EMMANUEL SIMON ?

The revenue of EMMANUEL SIMON in 2019 is 502 k€.

Is EMMANUEL SIMON profitable?

EMMANUEL SIMON recorded a net loss in 2020.

Where is the headquarters of EMMANUEL SIMON ?

The headquarters of EMMANUEL SIMON is located in CACHAN (94230), in the department Val-de-Marne.

Where to find the tax return of EMMANUEL SIMON ?

The tax return of EMMANUEL SIMON 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 EMMANUEL SIMON operate?

EMMANUEL SIMON operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.