SIREN : 850418997
YEMMA is a French company founded 7 years ago, specialized in the sector Débits de boissons. Based in PARIS (75020), this company of category PME shows in 2023 a revenue of 424 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
| Indicator | 2023 | 2022 | 2021 | 2020 |
|---|---|---|---|---|
| Revenue | 423 509 € | 419 424 € | 257 100 € | 164 431 € |
| Net income | 6 315 € | 20 381 € | 48 856 € | -64 455 € |
| EBITDA | 39 765 € | 54 559 € | 87 681 € | -34 703 € |
| Net margin | 1.5% | 4.9% | 19.0% | -39.2% |
In 2023, YEMMA achieves revenue of 424 k€. Over the period 2020-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +37.1%. Vs 2022: +1%. After deducting consumption (135 k€), gross margin stands at 288 k€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 40 k€, representing 9.4% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -27%, reducing margin by 3.6 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 1.5% of revenue. This profit can be retained or distributed to shareholders.
423 509 €
288 086 €
39 765 €
13 368 €
6 315 €
9.3%
The debt ratio (= Financial debt / Equity x 100) stands at 1968%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 7.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
1967.835%
4.176%
7.682%
7.265
51.4%
In 2023, the debt ratio of YEMMA (1967.84) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2023, the financial autonomy of YEMMA (4.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of YEMMA (7.26) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 261.90. 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 17.8x. Operating income very largely covers interest expenses: high safety margin.
261.905
17.752
In 2023, the liquidity ratio of YEMMA (261.90) 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.
In 2023, the interest coverage of YEMMA (17.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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: 23 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-3 days): operations structurally generate cash. Notable WCR improvement over the period (-122%), freeing up cash.
-3 257 €
0 j
23 j
6 j
-3 j
Based on 123 transactions of similar company sales in 2023, the value of YEMMA is estimated at 245 066 € (range 157 445€ - 383 332€). With an EBITDA of 39 765€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.97x (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.
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This estimate is based on the analysis of 123 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare YEMMA with other companies in the same sector:
The revenue of YEMMA in 2023 is 424 k€.
Yes, YEMMA generated a net profit of 6 k€ in 2023.
The headquarters of YEMMA is located in PARIS (75020), in the department Paris.
The tax return of YEMMA 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).
YEMMA operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.