LES DOUCEURS D'EMMA : revenue, balance sheet and financial ratios

LES DOUCEURS D'EMMA is a French company founded 16 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in POISSY (78300), this company of category PME shows in 2023 a revenue of 169 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 - LES DOUCEURS D'EMMA (SIREN 519040786)
Indicator 2023 2022 2021 2020 2019
Revenue 169 313 € 758 358 € N/C N/C N/C
Net income 210 212 € 417 738 € 53 415 € 420 452 € 111 921 €
EBITDA -34 911 € 103 869 € N/C N/C N/C
Net margin 124.2% 55.1% N/C N/C N/C

Revenue and income statement

In 2023, LES DOUCEURS D'EMMA achieves revenue of 169 k€. Revenue is declining over the period 2022-2023 (CAGR: -77.7%). Significant drop of -78% vs 2022. After deducting consumption (-696 €), gross margin stands at 170 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 -35 k€, representing -20.6% of revenue. Warning negative scissor effect: despite revenue change (-78%), EBITDA varies by -134%, reducing margin by 34.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 210 k€, i.e. 124.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

169 313 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

170 009 €

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

-34 911 €

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

88 612 €

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

210 212 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-20.4%

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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 118%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 45%. 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 7.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 175.4% 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 (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

118.066%

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

45.339%

Cash flow / Revenue (2023) ?
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

175.449%

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

7.868

Asset age ratio (2023) ?
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

18.8%

Solvency indicators evolution
LES DOUCEURS D'EMMA

Sector positioning

Debt ratio
118.07 2023
2021
2022
2023
Q1: -25.49
Med: 7.72
Q3: 166.29
Average

In 2023, the debt ratio of LES DOUCEURS D'EMMA (118.07) 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
45.34% 2023
2021
2022
2023
Q1: 0.44%
Med: 30.88%
Q3: 76.22%
Good +8 pts over 3 years

In 2023, the financial autonomy of LES DOUCEURS D'EMMA (45.3%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
7.87 years 2023
2022
2023
Q1: -0.3 years
Med: 0.44 years
Q3: 10.35 years
Average +8 pts over 2 years

In 2023, the repayment capacity of LES DOUCEURS D'EMMA (7.87) 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 753.23. 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

753.232

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

-72.006

Liquidity indicators evolution
LES DOUCEURS D'EMMA

Sector positioning

Liquidity ratio
753.23 2023
2021
2022
2023
Q1: 95.05
Med: 298.22
Q3: 1222.5
Good +27 pts over 3 years

In 2023, the liquidity ratio of LES DOUCEURS D'EMMA (753.23) 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
-72.01x 2023
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 16.99x
Average -50 pts over 2 years

In 2023, the interest coverage of LES DOUCEURS D'EMMA (-72.0x) 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: 146 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. The gap of 120 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 128 days of revenue, i.e. 60 k€ to permanently finance.

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

60 387 €

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

146 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

26 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 in days of revenue (2023) ?
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

128 j

WCR and payment terms evolution
LES DOUCEURS D'EMMA

Positioning of LES DOUCEURS D'EMMA in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 215 transactions of similar company sales in 2023, the value of LES DOUCEURS D'EMMA is estimated at 528 746 € (range 198 414€ - 1 041 572€). The price/revenue ratio is 0.51x (in line with sector norms). 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 value 2023
215 transactions
198k€ 528k€ 1041k€
528 746 € Range: 198 414€ - 1 041 572€
NAF 5 année 2023

Valuation detail by method

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Revenue Multiple 30%
169 313 € × 0.51x
Estimation 86 454 €
39 366€ - 197 782€
Net Income Multiple 20%
210 212 € × 5.7x
Estimation 1 192 186 €
436 988€ - 2 307 259€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 (Location de terrains et d'autres biens immobiliers)

Compare LES DOUCEURS D'EMMA with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about LES DOUCEURS D'EMMA

What is the revenue of LES DOUCEURS D'EMMA ?

The revenue of LES DOUCEURS D'EMMA in 2023 is 169 k€.

Is LES DOUCEURS D'EMMA profitable?

Yes, LES DOUCEURS D'EMMA generated a net profit of 210 k€ in 2023.

Where is the headquarters of LES DOUCEURS D'EMMA ?

The headquarters of LES DOUCEURS D'EMMA is located in POISSY (78300), in the department Yvelines.

Where to find the tax return of LES DOUCEURS D'EMMA ?

The tax return of LES DOUCEURS D'EMMA 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 LES DOUCEURS D'EMMA operate?

LES DOUCEURS D'EMMA operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.