GROUPEMENT DES ADHERENTS AU RESEAU ESPACE EMERAUDE : revenue, balance sheet and financial ratios

GROUPEMENT DES ADHERENTS AU RESEAU ESPACE EMERAUDE is a French company founded 46 years ago, specialized in the sector Centrales d'achat non alimentaires. Based in LES PONTS-DE-CE (49130), this company of category PME shows in 2024 a revenue of 216 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - GROUPEMENT DES ADHERENTS AU RESEAU ESPACE EMERAUDE (SIREN 318425014)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 216 260 € 174 206 € 399 829 € 1 936 758 € 1 940 965 € N/C 2 163 753 € 2 118 187 € 1 954 238 € 1 747 339 €
Net income -23 671 € 48 055 € -122 559 € -8 301 € 76 297 € 126 961 € 32 183 € 131 313 € -430 958 € -148 851 €
EBITDA -84 912 € 18 932 € -27 351 € 28 101 € 67 194 € N/C 111 467 € 234 919 € 114 698 € 115 282 €
Net margin -10.9% 27.6% -30.7% -0.4% 3.9% N/C 1.5% 6.2% -22.1% -8.5%

Revenue and income statement

In 2024, GROUPEMENT DES ADHERENTS AU RESEAU ESPACE EMERAUDE achieves revenue of 216 k€. Revenue is declining over the period 2015-2024 (CAGR: -20.7%). Vs 2023, growth of +24% (174 k€ -> 216 k€). After deducting consumption (0 €), gross margin stands at 216 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 -85 k€, representing -39.3% of revenue. Warning negative scissor effect: despite revenue change (+24%), EBITDA varies by -549%, reducing margin by 50.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -24 k€ (-10.9% of revenue), which will impact equity.

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

216 260 €

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

216 260 €

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

-84 912 €

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

-99 469 €

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

-23 671 €

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

-39.3%

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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 59%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 58%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

59.212%

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

57.537%

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

-38.312%

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

-7.126

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

19.9%

Solvency indicators evolution
GROUPEMENT DES ADHERENTS AU RESEAU ESPACE EMERAUDE

Sector positioning

Debt ratio
59.21 2024
2022
2023
2024
Q1: 0.09
Med: 12.77
Q3: 91.48
Average +26 pts over 3 years

In 2024, the debt ratio of GROUPEMENT DES ADHERENTS ... (59.21) 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
57.54% 2024
2022
2023
2024
Q1: 14.45%
Med: 32.5%
Q3: 56.23%
Excellent -6 pts over 3 years

In 2024, the financial autonomy of GROUPEMENT DES ADHERENTS ... (57.5%) 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
-7.13 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.18 years
Q3: 3.44 years
Excellent

In 2024, the repayment capacity of GROUPEMENT DES ADHERENTS ... (-7.13) 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 775.56. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

775.563

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

0.0

Liquidity indicators evolution
GROUPEMENT DES ADHERENTS AU RESEAU ESPACE EMERAUDE

Sector positioning

Liquidity ratio
775.56 2024
2022
2023
2024
Q1: 121.61
Med: 177.19
Q3: 308.74
Excellent

In 2024, the liquidity ratio of GROUPEMENT DES ADHERENTS ... (775.56) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.78x
Q3: 21.01x
Average

In 2024, the interest coverage of GROUPEMENT DES ADHERENTS ... (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: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 126 days. Excellent situation: suppliers finance 111 days of the operating cycle (retail model). WCR is negative (-4 days): operations structurally generate cash. Notable WCR improvement over the period (-101%), 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

-2 106 €

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

15 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

126 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

0 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

-4 j

WCR and payment terms evolution
GROUPEMENT DES ADHERENTS AU RESEAU ESPACE EMERAUDE

Positioning of GROUPEMENT DES ADHERENTS AU RESEAU ESPACE EMERAUDE in its sector

Comparison with sector Centrales d'achat non alimentaires

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of GROUPEMENT DES ADHERENTS AU RESEAU ESPACE EMERAUDE is estimated at 69 865 € (range 38 912€ - 166 019€). The price/revenue ratio is 0.32x (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
85 tx
38k€ 69k€ 166k€
69 865 € Range: 38 912€ - 166 019€
NAF 5 all-time

Valuation method used

Revenue Multiple
216 260 € × 0.32x = 69 866 €
Range: 38 913€ - 166 019€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Centrales d'achat non alimentaires)

Compare GROUPEMENT DES ADHERENTS AU RESEAU ESPACE EMERAUDE with other companies in the same sector:

Voir toutes les statistiques du secteur Centrales d'achat non alimentaires

Frequently asked questions about GROUPEMENT DES ADHERENTS AU RESEAU ESPACE EMERAUDE

What is the revenue of GROUPEMENT DES ADHERENTS AU RESEAU ESPACE EMERAUDE ?

The revenue of GROUPEMENT DES ADHERENTS AU RESEAU ESPACE EMERAUDE in 2024 is 216 k€.

Is GROUPEMENT DES ADHERENTS AU RESEAU ESPACE EMERAUDE profitable?

GROUPEMENT DES ADHERENTS AU RESEAU ESPACE EMERAUDE recorded a net loss in 2024.

Where is the headquarters of GROUPEMENT DES ADHERENTS AU RESEAU ESPACE EMERAUDE ?

The headquarters of GROUPEMENT DES ADHERENTS AU RESEAU ESPACE EMERAUDE is located in LES PONTS-DE-CE (49130), in the department Maine-et-Loire.

Where to find the tax return of GROUPEMENT DES ADHERENTS AU RESEAU ESPACE EMERAUDE ?

The tax return of GROUPEMENT DES ADHERENTS AU RESEAU ESPACE EMERAUDE 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 GROUPEMENT DES ADHERENTS AU RESEAU ESPACE EMERAUDE operate?

GROUPEMENT DES ADHERENTS AU RESEAU ESPACE EMERAUDE operates in the sector Centrales d'achat non alimentaires (NAF code 46.19A). See the 'Sector positioning' section above to compare the company with its competitors.