EMY is a French company
founded 26 years ago,
specialized in the sector Formation continue d'adultes.
Based in MOUANS-SARTOUX (06370),
this company of category PME
shows in 2025 a revenue of 61 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, EMY achieves revenue of 61 k€. Revenue is declining over the period 2013-2025 (CAGR: -11.4%). Vs 2024, growth of +135% (26 k€ -> 61 k€). After deducting consumption (26 k€), gross margin stands at 34 k€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8 k€, representing 13.6% of revenue. Positive scissor effect: EBITDA margin improves by +6.1 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Net income is negative at -5 k€ (-7.9% of revenue), which will impact equity.
Revenue (2025)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
60 581 €
Gross margin (2025)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
34 335 €
EBITDA (2025)
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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
8 246 €
EBIT (2025)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-2 810 €
Net income (2025)
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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
-4 776 €
EBITDA margin (2025)
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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
13.6%
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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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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 87%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 13.5% 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 (2025)
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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
0.0%
Financial autonomy (2025)
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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
86.832%
Cash flow / Revenue (2025)
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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
13.527%
Repayment capacity (2025)
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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
0.0
Asset age ratio (2025)
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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
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
85.799
38.996
24.441
3.232
1.91
12.333
7.348
3.732
2.698
10.533
0.67
0.726
0.0
Financial autonomy
35.302
44.81
38.375
45.055
58.124
52.433
72.503
82.878
89.61
80.942
88.022
85.095
86.832
Repayment capacity
-29.099
4.752
3.451
0.074
0.092
0.995
0.356
-0.25
-0.336
-0.617
-0.067
0.267
0.0
Cash flow / Revenue
-0.399%
1.358%
1.289%
9.769%
5.68%
4.525%
8.12%
-14.591%
-38.111%
-37.47%
-21.853%
7.515%
13.527%
Sector positioning
Debt ratio
0.02025
2023
2024
2025
Q1: 0.0
Med: 4.1
Q3: 39.26
Excellent
In 2025, the debt ratio of EMY (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
Financial autonomy
86.83%2025
2023
2024
2025
Q1: 1.95%
Med: 30.49%
Q3: 62.39%
Excellent+8 pts over 3 years
In 2025, the financial autonomy of EMY (86.8%) 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
0.0 years2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 0.68 years
Excellent
In 2025, the repayment capacity of EMY (0.00) 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 698.99. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
698.994
Interest coverage (2025)
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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
0.0
Liquidity indicators evolution EMY
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
138.628
131.936
121.437
148.759
199.261
199.494
320.446
715.513
1221.712
865.158
802.853
637.403
698.994
Interest coverage
-1412.264
13.179
13.621
0.064
0.0
2.318
0.435
-0.136
-3.976
-2.288
-0.063
0.0
0.0
Sector positioning
Liquidity ratio
698.992025
2023
2024
2025
Q1: 138.82
Med: 248.55
Q3: 557.49
Excellent
In 2025, the liquidity ratio of EMY (698.99) 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
0.0x2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 0.8x
Average
In 2025, the interest coverage of EMY (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
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: 88 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. The gap of 58 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 118 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 143 days of revenue, i.e. 24 k€ to permanently finance. Notable WCR improvement over the period (-51%), freeing up cash.
Operating WCR (2025)
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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
24 027 €
Customer credit (2025)
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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
88 j
Supplier credit (2025)
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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
30 j
Inventory turnover (2025)
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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
118 j
WCR in days of revenue (2025)
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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
143 j
WCR and payment terms evolution EMY
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
49 457 €
23 869 €
2 477 €
-2 927 €
-396 €
13 871 €
8 840 €
169 694 €
65 879 €
53 511 €
44 867 €
42 428 €
24 027 €
Inventory turnover (days)
72
26
23
15
7
22
7
0
269
239
237
362
118
Customer payment term (days)
22
17
19
30
23
31
29
38
129
132
153
206
88
Supplier payment term (days)
32
35
30
31
33
47
13
32
28
41
55
27
30
Positioning of EMY in its sector
Comparison with sector Formation continue d'adultes
Valuation estimate
Based on 134 transactions of similar company sales
(all years),
the value of EMY is estimated at
19 294 €
(range 6 758€ - 44 939€).
With an EBITDA of 8 246€, the sector multiple of 2.2x is applied.
The price/revenue ratio is 0.36x
(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.
Estimated enterprise value2025
134 transactions
6k€19k€44k€
19 294 €Range: 6 758€ - 44 939€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
8 246 €×2.2x
Estimation17 879 €
6 479€ - 46 500€
Revenue Multiple30%
60 581 €×0.36x
Estimation21 654 €
7 225€ - 42 338€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 134 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 (Formation continue d'adultes)
Compare EMY with other companies in the same sector:
The headquarters of EMY is located in MOUANS-SARTOUX (06370), in the department Alpes-Maritimes.
Where to find the tax return of EMY ?
The tax return of EMY 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 EMY operate?
EMY operates in the sector Formation continue d'adultes (NAF code 85.59A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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