ETABLISSEMENTS EMMANUEL MAUREAUX : revenue, balance sheet and financial ratios

ETABLISSEMENTS EMMANUEL MAUREAUX is a French company founded 52 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in BAILLIF (97123), this company of category PME shows in 2017 a revenue of 365 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - ETABLISSEMENTS EMMANUEL MAUREAUX (SIREN 303099766)
Indicator 2017 2016 2015
Revenue 365 495 € 358 068 € 384 050 €
Net income 397 403 € 89 894 € 126 090 €
EBITDA 122 087 € 152 127 € 176 392 €
Net margin 108.7% 25.1% 32.8%

Revenue and income statement

In 2017, ETABLISSEMENTS EMMANUEL MAUREAUX achieves revenue of 365 k€. Activity remains stable over the period (CAGR: -2.4%). Vs 2016: +2%. After deducting consumption (0 €), gross margin stands at 365 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 122 k€, representing 33.4% of revenue. Warning negative scissor effect: despite revenue change (+2%), EBITDA varies by -20%, reducing margin by 9.1 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 397 k€, i.e. 108.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

365 495 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

365 495 €

EBITDA (2017) ?
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

122 087 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

95 176 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

397 403 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

33.4%

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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 7%. 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 78%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 99.7% 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 (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

7.319%

Financial autonomy (2017) ?
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

78.199%

Cash flow / Revenue (2017) ?
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

99.668%

Repayment capacity (2017) ?
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

0.229

Asset age ratio (2017) ?
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

13.2%

Solvency indicators evolution
ETABLISSEMENTS EMMANUEL MAUREAUX

Sector positioning

Debt ratio
7.32 2017
2015
2016
2017
Q1: 0.97
Med: 16.36
Q3: 61.42
Good

In 2017, the debt ratio of ETABLISSEMENTS EMMANUEL M... (7.32) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
78.2% 2017
2015
2016
2017
Q1: 17.88%
Med: 38.77%
Q3: 57.93%
Excellent

In 2017, the financial autonomy of ETABLISSEMENTS EMMANUEL M... (78.2%) 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
0.23 years 2017
2015
2016
2017
Q1: 0.0 years
Med: 0.26 years
Q3: 2.27 years
Good -9 pts over 3 years

In 2017, the repayment capacity of ETABLISSEMENTS EMMANUEL M... (0.23) 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 516.80. 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 1.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2017) ?
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

516.805

Interest coverage (2017) ?
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

0.953

Liquidity indicators evolution
ETABLISSEMENTS EMMANUEL MAUREAUX

Sector positioning

Liquidity ratio
516.8 2017
2015
2016
2017
Q1: 133.93
Med: 189.62
Q3: 284.64
Excellent +70 pts over 3 years

In 2017, the liquidity ratio of ETABLISSEMENTS EMMANUEL M... (516.80) 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
0.95x 2017
2015
2016
2017
Q1: 0.0x
Med: 0.94x
Q3: 6.61x
Good

In 2017, the interest coverage of ETABLISSEMENTS EMMANUEL M... (0.9x) 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 7 days. Favorable situation: supplier credit is longer than customer credit by 7 days. WCR is negative (-228 days): operations structurally generate cash. Notable WCR improvement over the period (-451%), freeing up cash.

Operating WCR (2017) ?
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

-231 293 €

Customer credit (2017) ?
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 (2017) ?
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

7 j

Inventory turnover (2017) ?
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 (2017) ?
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

-228 j

WCR and payment terms evolution
ETABLISSEMENTS EMMANUEL MAUREAUX

Positioning of ETABLISSEMENTS EMMANUEL MAUREAUX in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 92 491€ to 907 553€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2017
Indicative
92k€ 335k€ 907k€
335 191 € Range: 92 491€ - 907 553€
NAF 5 année 2017

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 gros (commerce interentreprises) de bois et de matériaux de construction )

Compare ETABLISSEMENTS EMMANUEL MAUREAUX with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about ETABLISSEMENTS EMMANUEL MAUREAUX

What is the revenue of ETABLISSEMENTS EMMANUEL MAUREAUX ?

The revenue of ETABLISSEMENTS EMMANUEL MAUREAUX in 2017 is 365 k€.

Is ETABLISSEMENTS EMMANUEL MAUREAUX profitable?

Yes, ETABLISSEMENTS EMMANUEL MAUREAUX generated a net profit of 397 k€ in 2017.

Where is the headquarters of ETABLISSEMENTS EMMANUEL MAUREAUX ?

The headquarters of ETABLISSEMENTS EMMANUEL MAUREAUX is located in BAILLIF (97123), in the department Guadeloupe.

Where to find the tax return of ETABLISSEMENTS EMMANUEL MAUREAUX ?

The tax return of ETABLISSEMENTS EMMANUEL MAUREAUX 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 ETABLISSEMENTS EMMANUEL MAUREAUX operate?

ETABLISSEMENTS EMMANUEL MAUREAUX operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.