EMS1 DISTRIBUTION : revenue, balance sheet and financial ratios

EMS1 DISTRIBUTION is a French company founded 10 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in SAINT-MAUR-DES-FOSSES (94100), this company of category PME shows in 2024 a revenue of 2.5 M€. 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 - EMS1 DISTRIBUTION (SIREN 813622859)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 542 640 € 2 506 357 € 2 485 278 € 2 626 878 € 2 188 155 € 2 136 244 € 1 956 080 € 3 017 031 € 1 131 461 €
Net income 30 324 € 39 712 € 32 777 € 120 728 € 57 337 € 215 € -108 388 € -90 841 € -76 267 €
EBITDA 187 785 € 169 531 € 160 670 € 255 224 € 213 608 € 167 547 € 55 694 € 122 367 € -119 066 €
Net margin 1.2% 1.6% 1.3% 4.6% 2.6% 0.0% -5.5% -3.0% -6.7%

Revenue and income statement

In 2024, EMS1 DISTRIBUTION achieves revenue of 2.5 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.7%. Vs 2023: +1%. After deducting consumption (1.9 M€), gross margin stands at 683 k€, i.e. a rate of 27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 188 k€, representing 7.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 30 k€, i.e. 1.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 542 640 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

682 670 €

EBITDA (2024) ?
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

187 785 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

58 099 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

30 324 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.4%

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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 175%. 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 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

175.213%

Financial autonomy (2024) ?
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

6.114%

Cash flow / Revenue (2024) ?
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

1.162%

Repayment capacity (2024) ?
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

3.296

Asset age ratio (2024) ?
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

8.4%

Solvency indicators evolution
EMS1 DISTRIBUTION

Sector positioning

Debt ratio
175.21 2024
2022
2023
2024
Q1: 0.96
Med: 20.93
Q3: 71.81
Watch +52 pts over 3 years

In 2024, the debt ratio of EMS1 DISTRIBUTION (175.21) 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
6.11% 2024
2022
2023
2024
Q1: 7.32%
Med: 33.4%
Q3: 56.85%
Average

In 2024, the financial autonomy of EMS1 DISTRIBUTION (6.1%) 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
3.3 years 2024
2022
2023
2024
Q1: -0.06 years
Med: 0.07 years
Q3: 2.46 years
Average

In 2024, the repayment capacity of EMS1 DISTRIBUTION (3.30) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 114.39. 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 1.8x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2024) ?
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

114.386

Interest coverage (2024) ?
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

1.806

Liquidity indicators evolution
EMS1 DISTRIBUTION

Sector positioning

Liquidity ratio
114.39 2024
2022
2023
2024
Q1: 141.15
Med: 215.06
Q3: 351.66
Watch

In 2024, the liquidity ratio of EMS1 DISTRIBUTION (114.39) 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
1.81x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.05x
Q3: 3.99x
Good

In 2024, the interest coverage of EMS1 DISTRIBUTION (1.8x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 113 days. Excellent situation: suppliers finance 110 days of the operating cycle (retail model). Inventory turnover is 40 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 46 days of revenue, i.e. 328 k€ to permanently finance. Notable WCR improvement over the period (-41%), freeing up cash.

Operating WCR (2024) ?
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

327 695 €

Customer credit (2024) ?
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

3 j

Supplier credit (2024) ?
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

113 j

Inventory turnover (2024) ?
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

40 j

WCR in days of revenue (2024) ?
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

46 j

WCR and payment terms evolution
EMS1 DISTRIBUTION

Positioning of EMS1 DISTRIBUTION in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 61 transactions of similar company sales in 2024, the value of EMS1 DISTRIBUTION is estimated at 639 730 € (range 456 445€ - 958 522€). With an EBITDA of 187 785€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.22x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
61 tx
456k€ 639k€ 958k€
639 730 € Range: 456 445€ - 958 522€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
187 785 € × 4.7x
Estimation 885 433 €
637 958€ - 1 379 884€
Revenue Multiple 30%
2 542 640 € × 0.22x
Estimation 560 086 €
414 532€ - 734 830€
Net Income Multiple 20%
30 324 € × 4.8x
Estimation 144 939 €
65 536€ - 240 659€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 (Commerce de détail d'autres équipements du foyer)

Compare EMS1 DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about EMS1 DISTRIBUTION

What is the revenue of EMS1 DISTRIBUTION ?

The revenue of EMS1 DISTRIBUTION in 2024 is 2.5 M€.

Is EMS1 DISTRIBUTION profitable?

Yes, EMS1 DISTRIBUTION generated a net profit of 30 k€ in 2024.

Where is the headquarters of EMS1 DISTRIBUTION ?

The headquarters of EMS1 DISTRIBUTION is located in SAINT-MAUR-DES-FOSSES (94100), in the department Val-de-Marne.

Where to find the tax return of EMS1 DISTRIBUTION ?

The tax return of EMS1 DISTRIBUTION 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 EMS1 DISTRIBUTION operate?

EMS1 DISTRIBUTION operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.