SIREN : 342937158
E.M. is a French company founded 38 years ago, specialized in the sector Agencement de lieux de vente. Based in PLOEREN (56880), this company of category PME shows in 2024 a revenue of 960 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
| Indicador | 2024 | 2023 | 2022 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Ingresos | 960 432 € | N/C | N/C | 813 334 € | 1 308 616 € | 1 491 383 € | 1 228 539 € | 2 311 939 € |
| Resultado neto | 42 868 € | 63 607 € | 110 548 € | 9 619 € | 70 791 € | 141 216 € | -17 760 € | 50 534 € |
| EBITDA | 67 054 € | N/C | N/C | -53 653 € | 65 263 € | 195 251 € | 36 846 € | 67 958 € |
| Margen neto | 4.5% | N/C | N/C | 1.2% | 5.4% | 9.5% | -1.4% | 2.2% |
In 2024, E.M. achieves revenue of 960 k€. Revenue is declining over the period 2016-2024 (CAGR: -10.4%). After deducting consumption (0 €), gross margin stands at 960 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 67 k€, representing 7.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 43 k€, i.e. 4.5% of revenue. This profit can be retained or distributed to shareholders.
960 432 €
960 432 €
67 054 €
90 777 €
42 868 €
7.0%
The debt ratio (= Financial debt / Equity x 100) stands at 99%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
99.493%
35.959%
8.025%
2.263
6.4%
In 2024, the debt ratio of E.M. (99.49) 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 2024, the financial autonomy of E.M. (36.0%) 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.
In 2024, the repayment capacity of E.M. (2.26) 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 308.37. 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 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.
308.367
1.314
In 2024, the liquidity ratio of E.M. (308.37) 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.
In 2024, the interest coverage of E.M. (1.3x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 64 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 8 days. The gap of 56 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 48 days of revenue, i.e. 129 k€ to permanently finance. Notable WCR improvement over the period (-82%), freeing up cash.
128 563 €
64 j
8 j
0 j
48 j
Based on 51 transactions of similar company sales
in 2024,
the value of E.M. is estimated at
122 368 €
(range 61 803€ - 185 069€).
With an EBITDA of 67 054€, the sector multiple of 1.6x is applied.
The price/revenue ratio is 0.14x
(conservative valuation).
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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 51 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 E.M. with other companies in the same sector:
Voir toutes les statistiques du secteur Agencement de lieux de vente
The revenue of E.M. in 2024 is 960 k€.
Yes, E.M. generated a net profit of 43 k€ in 2024.
The headquarters of E.M. is located in PLOEREN (56880), in the department Morbihan.
The tax return of E.M. 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).
E.M. operates in the sector Agencement de lieux de vente (NAF code 43.32C). See the 'Sector positioning' section above to compare the company with its competitors.