SAS EMMA : revenue, balance sheet and financial ratios

SAS EMMA is a French company founded 20 years ago, specialized in the sector Activités des marchands de biens immobiliers. Based in CELLIEU (42320), this company of category PME shows in 2022 a revenue of 128 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - SAS EMMA (SIREN 488216466)
Indicator 2022 2021
Revenue 127 571 € 123 208 €
Net income -114 891 € -546 108 €
EBITDA 43 452 € 42 928 €
Net margin -90.1% -443.2%

Revenue and income statement

En 2022, SAS EMMA alcanza unos ingresos de 128 k€. Vs 2021: +4%. Tras deducir el consumo (0 €), el margen bruto se sitúa en 128 k€, es decir, una tasa del 100%. El EBITDA alcanza 43 k€, representando el 34.1% de los ingresos. Este alto margen EBITDA proporciona una fuerte capacidad de autofinanciación. El resultado neto es negativo en -115 k€ (-90.1% de los ingresos).

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

127 571 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

127 571 €

EBITDA (2022) ?
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

43 452 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

21 767 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-114 891 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

34.1%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 25%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 79%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

25.211%

Financial autonomy (2022) ?
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

78.583%

Cash flow / Revenue (2022) ?
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

-513.447%

Repayment capacity (2022) ?
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

-0.188

Solvency indicators evolution
SAS EMMA

Sector positioning

Ratio de endeudamiento
25.21 2022
2021
2022
Q1: 0.0
Med: 24.48
Q3: 282.47
Average +6 pts over 2 years

En 2022, el ratio de endeudamiento de SAS EMMA (25.21) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
78.58% 2022
2021
2022
Q1: 0.51%
Med: 24.67%
Q3: 68.95%
Excelente

En 2022, el autonomía financiera de SAS EMMA (78.6%) se sitúa en el top 25% del sector. Este ratio representa la parte del patrimonio en la financiación total. Alta autonomía refleja independencia financiera y capacidad para absorber choques.

Capacidad de reembolso
-0.19 ans 2022
2021
2022
Q1: -5.45 ans
Med: 0.0 ans
Q3: 2.98 ans
Bueno -23 pts over 2 years

En 2022, el capacidad de reembolso de SAS EMMA (-0.2 an) se sitúa por debajo de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Esta posición controlada refleja una gestión prudente.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 0 días. Plazo proveedores: 86 días. Excelente situación: los proveedores financian 86 días del ciclo operativo. El FM es negativo (-10 días): las operaciones generan estructuralmente tesorería.

Operating WCR (2022) ?
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

-3 677 €

Customer credit (2022) ?
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 (2022) ?
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

86 j

Inventory turnover (2022) ?
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 (2022) ?
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

-10 j

WCR and payment terms evolution
SAS EMMA

Positioning of SAS EMMA in its sector

Comparison with sector Activités des marchands de biens immobiliers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 67 125€ to 308 372€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
67k€ 207k€ 308k€
207 179 € Range: 67 125€ - 308 372€
NAF 5 année 2022

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 40 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 (Activités des marchands de biens immobiliers)

Compare SAS EMMA with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des marchands de biens immobiliers

Frequently asked questions about SAS EMMA

What is the revenue of SAS EMMA ?

The revenue of SAS EMMA in 2022 is 128 k€.

Is SAS EMMA profitable?

SAS EMMA recorded a net loss in 2022.

Where is the headquarters of SAS EMMA ?

The headquarters of SAS EMMA is located in CELLIEU (42320), in the department Loire.

Where to find the tax return of SAS EMMA ?

The tax return of SAS 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 SAS EMMA operate?

SAS EMMA operates in the sector Activités des marchands de biens immobiliers (NAF code 68.10Z). See the 'Sector positioning' section above to compare the company with its competitors.