EMPIRE : revenue, balance sheet and financial ratios

EMPIRE is a French company founded 17 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in PAU (64000), this company of category PME shows in 2018 a revenue of 386 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 - EMPIRE (SIREN 507442788)
Indicator 2021 2018 2017
Revenue N/C 385 936 € 371 916 €
Net income -18 384 € 7 740 € -56 351 €
EBITDA N/C 10 467 € -55 419 €
Net margin N/C 2.0% -15.2%

Revenue and income statement

In 2021, EMPIRE records a net loss of 18 k€. This deficit will reduce equity on the balance sheet.

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-18 384 €

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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 321%. 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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

320.966%

Financial autonomy (2021) ?
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

11.287%

Asset age ratio (2021) ?
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

72.4%

Solvency indicators evolution
EMPIRE

Sector positioning

Debt ratio
320.97 2021
2017
2018
2021
Q1: 14.5
Med: 58.18
Q3: 145.79
Watch +50 pts over 3 years

In 2021, the debt ratio of EMPIRE (320.97) 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
11.29% 2021
2017
2018
2021
Q1: 17.43%
Med: 34.83%
Q3: 54.22%
Average

In 2021, the financial autonomy of EMPIRE (11.3%) 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
15.38 years 2018
2017
2018
Q1: 0.0 years
Med: 0.63 years
Q3: 3.12 years
Watch +51 pts over 2 years

In 2018, the repayment capacity of EMPIRE (15.38) 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 148.98. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

148.981

Liquidity indicators evolution
EMPIRE

Sector positioning

Liquidity ratio
148.98 2021
2017
2018
2021
Q1: 165.3
Med: 251.6
Q3: 373.74
Watch -14 pts over 3 years

In 2021, the liquidity ratio of EMPIRE (148.98) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
2.91x 2018
2017
2018
Q1: 0.0x
Med: 1.07x
Q3: 6.33x
Good +34 pts over 2 years

In 2018, the interest coverage of EMPIRE (2.9x) 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.

Operating WCR (2021) ?
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 (2021) ?
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 (2021) ?
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

0 j

Inventory turnover (2021) ?
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
EMPIRE

Positioning of EMPIRE in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Similar companies (Commerce de détail d'articles de sport en magasin spécialisé)

Compare EMPIRE with other companies in the same sector:

Frequently asked questions about EMPIRE

What is the revenue of EMPIRE ?

The revenue of EMPIRE in 2018 is 386 k€.

Is EMPIRE profitable?

EMPIRE recorded a net loss in 2021.

Where is the headquarters of EMPIRE ?

The headquarters of EMPIRE is located in PAU (64000), in the department Pyrenees-Atlantiques.

Where to find the tax return of EMPIRE ?

The tax return of EMPIRE 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 EMPIRE operate?

EMPIRE operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.