UNION D'ECONOMIE SOCIALE NEMA LOVE : revenue, balance sheet and financial ratios

UNION D'ECONOMIE SOCIALE NEMA LOVE is a French company founded 25 years ago, specialized in the sector Location de logements. Based in SAINT-ETIENNE (42000), this company of category PME shows in 2024 a revenue of 378 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 - UNION D'ECONOMIE SOCIALE NEMA LOVE (SIREN 435080296)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 377 796 € 322 892 € 223 377 € 154 895 € 129 645 € 107 802 € 47 205 € 36 296 € 38 647 €
Net income 21 084 € 26 248 € 23 230 € 3 077 € 7 502 € 2 101 € 502 € 459 € 2 339 €
EBITDA 456 164 € 194 482 € 101 429 € 61 275 € 67 964 € 45 658 € 16 475 € 8 481 € 13 037 €
Net margin 5.6% 8.1% 10.4% 2.0% 5.8% 1.9% 1.1% 1.3% 6.1%

Revenue and income statement

In 2024, UNION D'ECONOMIE SOCIALE NEMA LOVE achieves revenue of 378 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +33.0%. Vs 2023, growth of +17% (323 k€ -> 378 k€). After deducting consumption (0 €), gross margin stands at 378 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 456 k€, representing 120.7% of revenue. Positive scissor effect: EBITDA margin improves by +60.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 21 k€, i.e. 5.6% of revenue. This profit can be retained or distributed to shareholders.

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

377 796 €

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

377 796 €

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

456 164 €

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

97 008 €

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

21 084 €

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

75.0%

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 70%. Debt level is high: negotiating margin with banks is reduced. 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 repayment capacity (= Financial debt / Cash flow) indicates it would take 12.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 64.2% 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 (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

70.376%

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

57.92%

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

64.204%

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

12.351

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

80.6%

Solvency indicators evolution
UNION D'ECONOMIE SOCIALE NEMA LOVE

Sector positioning

Debt ratio
70.38 2024
2022
2023
2024
Q1: -230.03
Med: 0.0
Q3: 65.81
Average +8 pts over 3 years

In 2024, the debt ratio of UNION D'ECONOMIE SOCIALE ... (70.38) 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
57.92% 2024
2022
2023
2024
Q1: 0.0%
Med: 8.97%
Q3: 61.89%
Good +18 pts over 3 years

In 2024, the financial autonomy of UNION D'ECONOMIE SOCIALE ... (57.9%) 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
12.35 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.2 years
Q3: 16.0 years
Average -6 pts over 3 years

In 2024, the repayment capacity of UNION D'ECONOMIE SOCIALE ... (12.35) 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 1795.24. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 16.6x. Operating income very largely covers interest expenses: high safety margin.

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

1795.238

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

16.65

Liquidity indicators evolution
UNION D'ECONOMIE SOCIALE NEMA LOVE

Sector positioning

Liquidity ratio
1795.24 2024
2022
2023
2024
Q1: 9.77
Med: 137.87
Q3: 789.07
Excellent +15 pts over 3 years

In 2024, the liquidity ratio of UNION D'ECONOMIE SOCIALE ... (1795.24) 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
16.65x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 18.69x
Good +14 pts over 3 years

In 2024, the interest coverage of UNION D'ECONOMIE SOCIALE ... (16.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 111 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. The gap of 62 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 2250 days of revenue, i.e. 2.4 M€ to permanently finance. Over 2016-2024, WCR increased by +18438%, requiring additional financing.

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

2 361 474 €

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

111 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

49 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

2250 j

WCR and payment terms evolution
UNION D'ECONOMIE SOCIALE NEMA LOVE

Positioning of UNION D'ECONOMIE SOCIALE NEMA LOVE in its sector

Comparison with sector Location de logements

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of UNION D'ECONOMIE SOCIALE NEMA LOVE is estimated at 1 397 376 € (range 381 663€ - 2 502 294€). With an EBITDA of 456 164€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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 2024
169 transactions
381k€ 1397k€ 2502k€
1 397 376 € Range: 381 663€ - 2 502 294€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
456 164 € × 5.6x
Estimation 2 554 440 €
676 177€ - 4 559 360€
Revenue Multiple 30%
377 796 € × 0.81x
Estimation 304 741 €
116 451€ - 568 267€
Net Income Multiple 20%
21 084 € × 6.8x
Estimation 143 673 €
43 198€ - 260 671€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 logements)

Compare UNION D'ECONOMIE SOCIALE NEMA LOVE with other companies in the same sector:

Voir toutes les statistiques du secteur Location de logements

Frequently asked questions about UNION D'ECONOMIE SOCIALE NEMA LOVE

What is the revenue of UNION D'ECONOMIE SOCIALE NEMA LOVE ?

The revenue of UNION D'ECONOMIE SOCIALE NEMA LOVE in 2024 is 378 k€.

Is UNION D'ECONOMIE SOCIALE NEMA LOVE profitable?

Yes, UNION D'ECONOMIE SOCIALE NEMA LOVE generated a net profit of 21 k€ in 2024.

Where is the headquarters of UNION D'ECONOMIE SOCIALE NEMA LOVE ?

The headquarters of UNION D'ECONOMIE SOCIALE NEMA LOVE is located in SAINT-ETIENNE (42000), in the department Loire.

Where to find the tax return of UNION D'ECONOMIE SOCIALE NEMA LOVE ?

The tax return of UNION D'ECONOMIE SOCIALE NEMA LOVE 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 UNION D'ECONOMIE SOCIALE NEMA LOVE operate?

UNION D'ECONOMIE SOCIALE NEMA LOVE operates in the sector Location de logements (NAF code 68.20A). See the 'Sector positioning' section above to compare the company with its competitors.