Employees: 01 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2008-09-15 (17 years)Status: ActiveBusiness sector: Autres activités liées au sportLocation: SAINT CLAIR SUR L'ELLE (50680), Manche
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
VINCENT EMMANUEL : revenue, balance sheet and financial ratios
VINCENT EMMANUEL is a French company
founded 17 years ago,
specialized in the sector Autres activités liées au sport.
Based in SAINT CLAIR SUR L'ELLE (50680),
this company of category PME
shows in 2015 a revenue of 153 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - VINCENT EMMANUEL (SIREN 508752474)
Indicator
2015
Revenue
153 124 €
Net income
25 394 €
EBITDA
30 273 €
Net margin
16.6%
Revenue and income statement
In 2015, VINCENT EMMANUEL achieves revenue of 153 k€. After deducting consumption (4 k€), gross margin stands at 149 k€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 30 k€, representing 19.8% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 25 k€, i.e. 16.6% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2015)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
153 124 €
Gross margin (2015)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
149 187 €
EBITDA (2015)
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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
30 273 €
EBIT (2015)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
29 053 €
Net income (2015)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
25 394 €
EBITDA margin (2015)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
19.8%
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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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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 8%. 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 73%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.2% 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 (2015)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
7.867%
Financial autonomy (2015)
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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
73.413%
Cash flow / Revenue (2015)
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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
17.196%
Repayment capacity (2015)
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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
0.434
Solvency indicators evolution VINCENT EMMANUEL
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
Debt ratio
7.867
Financial autonomy
73.413
Repayment capacity
0.434
Cash flow / Revenue
17.196%
Sector positioning
Debt ratio
7.872015
2015
Q1: -114.18
Med: 0.0
Q3: 30.68
Average
In 2015, the debt ratio of VINCENT EMMANUEL (7.87) 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
73.41%2015
2015
Q1: -4.06%
Med: 10.09%
Q3: 51.16%
Excellent
In 2015, the financial autonomy of VINCENT EMMANUEL (73.4%) 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
0.43 years2015
2015
Q1: -0.63 years
Med: 0.0 years
Q3: 0.0 years
Watch
In 2015, the repayment capacity of VINCENT EMMANUEL (0.43) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
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: 81 days. Excellent situation: suppliers finance 81 days of the operating cycle (retail model). WCR is negative (-59 days): operations structurally generate cash.
Operating WCR (2015)
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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
-25 203 €
Customer credit (2015)
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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 (2015)
?
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
81 j
Inventory turnover (2015)
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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 (2015)
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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
-59 j
WCR and payment terms evolution VINCENT EMMANUEL
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
Operating WCR
-25 203 €
Inventory turnover (days)
0
Customer payment term (days)
0
Supplier payment term (days)
81
Positioning of VINCENT EMMANUEL in its sector
Comparison with sector Autres activités liées au sport
Valuation estimate
Based on 161 transactions of similar company sales
(all years),
the value of VINCENT EMMANUEL is estimated at
126 477 €
(range 65 331€ - 206 964€).
With an EBITDA of 30 273€, the sector multiple of 4.7x is applied.
The price/revenue ratio is 0.62x
(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 value2015
161 transactions
65k€126k€206k€
126 477 €Range: 65 331€ - 206 964€
NAF 4 all-time
Aggregated at NAF sub-class level
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
30 273 €×4.7x
Estimation142 062 €
78 540€ - 207 668€
Revenue Multiple30%
153 124 €×0.62x
Estimation94 899 €
47 490€ - 152 758€
Net Income Multiple20%
25 394 €×5.3x
Estimation134 882 €
59 072€ - 286 514€
How is this estimate calculated?
This estimate is based on the analysis of 161 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 (Autres activités liées au sport)
Compare VINCENT EMMANUEL with other companies in the same sector:
The revenue of VINCENT EMMANUEL in 2015 is 153 k€.
Is VINCENT EMMANUEL profitable?
Yes, VINCENT EMMANUEL generated a net profit of 25 k€ in 2015.
Where is the headquarters of VINCENT EMMANUEL ?
The headquarters of VINCENT EMMANUEL is located in SAINT CLAIR SUR L'ELLE (50680), in the department Manche.
Where to find the tax return of VINCENT EMMANUEL ?
The tax return of VINCENT EMMANUEL 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 VINCENT EMMANUEL operate?
VINCENT EMMANUEL operates in the sector Autres activités liées au sport (NAF code 93.19Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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