Employees: NN (None)Legal category: SCA (commandite par actions)Size: PMECreation date: 2016-02-15 (10 years)Status: ActiveBusiness sector: Gestion de fondsLocation: VERRIERES-LE-BUISSON (91370), Essonne
SAS EMIPAU 3 : revenue, balance sheet and financial ratios
SAS EMIPAU 3 is a French company
founded 10 years ago,
specialized in the sector Gestion de fonds.
Based in VERRIERES-LE-BUISSON (91370),
this company of category PME
shows in 2020 a revenue of 20 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SAS EMIPAU 3 (SIREN 818032674)
Indicator
2023
2022
2021
2020
2019
Revenue
N/C
N/C
N/C
20 000 €
41 500 €
Net income
-125 929 €
-30 841 €
-31 739 €
2 165 305 €
122 024 €
EBITDA
-60 843 €
-29 346 €
-29 540 €
2 287 €
30 050 €
Net margin
N/C
N/C
N/C
10826.5%
294.0%
Revenue and income statement
In 2023, SAS EMIPAU 3 records a net loss of 126 k€. This deficit will reduce equity on the balance sheet.
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
-60 843 €
EBIT (2023)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-66 540 €
Net income (2023)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-125 929 €
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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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Item
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 9%. 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 92%. 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 2.2 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
8.856%
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
91.865%
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
2.246
Solvency indicators evolution SAS EMIPAU 3
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2021
2022
2023
Debt ratio
117.04
10.314
11.116
9.792
8.856
Financial autonomy
41.087
88.214
89.927
91.029
91.865
Repayment capacity
2.194
-11.958
-6.951
-5.793
2.246
Cash flow / Revenue
294.867%
-103.28%
None%
None%
None%
Sector positioning
Debt ratio
8.862023
2021
2022
2023
Q1: 0.0
Med: 10.73
Q3: 105.57
Good
In 2023, the debt ratio of SAS EMIPAU 3 (8.86) 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
91.86%2023
2021
2022
2023
Q1: 7.74%
Med: 49.44%
Q3: 87.29%
Excellent
In 2023, the financial autonomy of SAS EMIPAU 3 (91.9%) 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
2.25 years2023
2021
2022
2023
Q1: -0.04 years
Med: 0.0 years
Q3: 3.17 years
Average+43 pts over 3 years
In 2023, the repayment capacity of SAS EMIPAU 3 (2.25) 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
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
-2.313
Liquidity indicators evolution SAS EMIPAU 3
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2019
2020
2021
2022
2023
Liquidity ratio
26.685
2904.12
88418.914
116939.606
None
Interest coverage
8.133
105.509
-6.273
-5.585
-2.313
Sector positioning
Liquidity ratio
116939.612022
2021
2022
Q1: 96.28
Med: 393.84
Q3: 2450.34
Excellent
In 2022, the liquidity ratio of SAS EMIPAU 3 (116939.61) 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
-2.31x2023
2021
2022
2023
Q1: -59.6x
Med: 0.0x
Q3: 0.0x
Average
In 2023, the interest coverage of SAS EMIPAU 3 (-2.3x) 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.
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
0 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 SAS EMIPAU 3
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2021
2022
2023
Operating WCR
-55 227 €
-37 892 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
Customer payment term (days)
22
0
0
0
0
Supplier payment term (days)
27
41
7
7
0
Positioning of SAS EMIPAU 3 in its sector
Comparison with sector Gestion de fonds
Similar companies (Gestion de fonds)
Compare SAS EMIPAU 3 with other companies in the same sector:
The headquarters of SAS EMIPAU 3 is located in VERRIERES-LE-BUISSON (91370), in the department Essonne.
Where to find the tax return of SAS EMIPAU 3 ?
The tax return of SAS EMIPAU 3 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 SAS EMIPAU 3 operate?
SAS EMIPAU 3 operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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