Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

GROUPEMMA : revenue, balance sheet and financial ratios

GROUPEMMA is a French company founded 6 years ago, specialized in the sector Gestion de fonds. Based in LE RUSSEY (25210), this company of category PME shows in 2023 a net income positive of 192 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - GROUPEMMA (SIREN 850529405)
Indicator 2023 2022 2021 2020
Revenue N/C N/C N/C N/C
Net income 192 485 € 273 995 € 138 207 € 84 609 €
EBITDA -5 805 € -5 840 € -6 057 € -42 976 €
Net margin N/C N/C N/C N/C

Revenue and income statement

In 2023, GROUPEMMA generates positive net income of 192 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2023: 85 k€ -> 192 k€.

EBITDA (2023) ?
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

-5 805 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-5 805 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

192 485 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 26%. 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 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

26.144%

Financial autonomy (2023) ?
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

20.707%

Repayment capacity (2023) ?
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

1.995

Solvency indicators evolution
GROUPEMMA

Sector positioning

Debt ratio
26.14 2023
2021
2022
2023
Q1: 0.0
Med: 10.73
Q3: 105.59
Average -5 pts over 3 years

In 2023, the debt ratio of GROUPEMMA (26.14) 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
20.71% 2023
2021
2022
2023
Q1: 7.74%
Med: 49.42%
Q3: 87.29%
Average -8 pts over 3 years

In 2023, the financial autonomy of GROUPEMMA (20.7%) 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
2.0 years 2023
2021
2022
2023
Q1: -0.04 years
Med: 0.0 years
Q3: 3.17 years
Average -9 pts over 3 years

In 2023, the repayment capacity of GROUPEMMA (2.00) 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 771.10. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

771.103

Interest coverage (2023) ?
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

-57.14

Liquidity indicators evolution
GROUPEMMA

Sector positioning

Liquidity ratio
771.1 2023
2021
2022
2023
Q1: 99.49
Med: 453.49
Q3: 2891.31
Good +28 pts over 3 years

In 2023, the liquidity ratio of GROUPEMMA (771.10) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-57.14x 2023
2021
2022
2023
Q1: -59.6x
Med: 0.0x
Q3: 0.0x
Average

In 2023, the interest coverage of GROUPEMMA (-57.1x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 91 days. Excellent situation: suppliers finance 91 days of the operating cycle (retail model).

Operating WCR (2023) ?
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 (2023) ?
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 (2023) ?
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

91 j

Inventory turnover (2023) ?
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
GROUPEMMA

Positioning of GROUPEMMA in its sector

Comparison with sector Gestion de fonds

Valuation estimate

Based on 77 transactions of similar company sales in 2023, the value of GROUPEMMA is estimated at 1 231 242 € (range 529 390€ - 2 304 216€). 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 2023
77 tx
529k€ 1231k€ 2304k€
1 231 242 € Range: 529 390€ - 2 304 216€
NAF 5 année 2023

Valuation method used

Net Income Multiple
192 485 € × 6.4x = 1 231 242 €
Range: 529 390€ - 2 304 216€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 77 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 (Gestion de fonds)

Compare GROUPEMMA with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion de fonds

Frequently asked questions about GROUPEMMA

What is the revenue of GROUPEMMA ?

The revenue of GROUPEMMA is not publicly disclosed (confidential accounts filed with INPI).

Is GROUPEMMA profitable?

Yes, GROUPEMMA generated a net profit of 192 k€ in 2023.

Where is the headquarters of GROUPEMMA ?

The headquarters of GROUPEMMA is located in LE RUSSEY (25210), in the department Doubs.

Where to find the tax return of GROUPEMMA ?

The tax return of GROUPEMMA 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 GROUPEMMA operate?

GROUPEMMA operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.