BERRY BEAUTE MAROLLES SAS : revenue, balance sheet and financial ratios

BERRY BEAUTE MAROLLES SAS is a French company founded 20 years ago, specialized in the sector Fabrication d'emballages en matières plastiques. Based in MAROLLES-LES-BRAULTS (72260), this company of category ETI shows in 2025 a revenue of 53.4 M€. 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 - BERRY BEAUTE MAROLLES SAS (SIREN 489841338)
Indicator 2025 2024 2023 2022 2021 2020 2020 2019 2018 2017
Revenue 53 352 957 € 46 509 934 € 51 300 623 € 37 451 776 € 31 823 941 € 10 933 055 € 30 825 634 € 21 944 971 € 24 652 004 € 22 084 209 €
Net income 5 946 679 € 3 765 407 € 4 551 978 € 1 750 692 € -250 209 € -22 193 € 736 134 € -988 642 € -1 521 292 € -4 213 098 €
EBITDA 9 992 286 € 6 665 990 € 7 116 641 € 3 798 532 € 2 512 348 € 610 863 € 2 095 766 € -73 099 € -567 997 € -408 755 €
Net margin 11.1% 8.1% 8.9% 4.7% -0.8% -0.2% 2.4% -4.5% -6.2% -19.1%

Revenue and income statement

In 2025, BERRY BEAUTE MAROLLES SAS achieves revenue of 53.4 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +11.7%. Vs 2024, growth of +15% (46.5 M€ -> 53.4 M€). After deducting consumption (11.7 M€), gross margin stands at 41.6 M€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 10.0 M€, representing 18.7% of revenue. Positive scissor effect: EBITDA margin improves by +4.4 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 5.9 M€, i.e. 11.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

53 352 957 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

41 637 019 €

EBITDA (2025) ?
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

9 992 286 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

8 971 922 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

5 946 679 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

18.7%

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 13.4% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.002%

Financial autonomy (2025) ?
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

50.718%

Cash flow / Revenue (2025) ?
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

13.379%

Repayment capacity (2025) ?
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

0.0

Asset age ratio (2025) ?
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

29.8%

Solvency indicators evolution
BERRY BEAUTE MAROLLES SAS

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 2.19
Med: 13.2
Q3: 42.12
Excellent

In 2025, the debt ratio of BERRY BEAUTE MAROLLES SAS (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
50.72% 2025
2023
2024
2025
Q1: 45.05%
Med: 55.67%
Q3: 67.78%
Average -8 pts over 3 years

In 2025, the financial autonomy of BERRY BEAUTE MAROLLES SAS (50.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.27 years
Q3: 1.01 years
Excellent

In 2025, the repayment capacity of BERRY BEAUTE MAROLLES SAS (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 231.14. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2025) ?
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

231.139

Interest coverage (2025) ?
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

0.343

Liquidity indicators evolution
BERRY BEAUTE MAROLLES SAS

Sector positioning

Liquidity ratio
231.14 2025
2023
2024
2025
Q1: 185.85
Med: 262.44
Q3: 368.29
Average -8 pts over 3 years

In 2025, the liquidity ratio of BERRY BEAUTE MAROLLES SAS (231.14) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.34x 2025
2023
2024
2025
Q1: 0.04x
Med: 2.82x
Q3: 6.72x
Average

In 2025, the interest coverage of BERRY BEAUTE MAROLLES SAS (0.3x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 49 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. Inventory turnover is 61 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 113 days of revenue, i.e. 16.7 M€ to permanently finance. Over 2017-2025, WCR increased by +141%, requiring additional financing.

Operating WCR (2025) ?
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

16 696 274 €

Customer credit (2025) ?
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

49 j

Supplier credit (2025) ?
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 (2025) ?
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

61 j

WCR in days of revenue (2025) ?
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

113 j

WCR and payment terms evolution
BERRY BEAUTE MAROLLES SAS

Positioning of BERRY BEAUTE MAROLLES SAS in its sector

Comparison with sector Fabrication d'emballages en matières plastiques

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of BERRY BEAUTE MAROLLES SAS is estimated at 11 627 122 € (range 4 713 682€ - 26 466 348€). With an EBITDA of 9 992 286€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.20x (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.

Estimated enterprise value 2025
76 tx
4713k€ 11627k€ 26466k€
11 627 122 € Range: 4 713 682€ - 26 466 348€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
9 992 286 € × 1.3x
Estimation 12 618 992 €
5 033 522€ - 28 016 977€
Revenue Multiple 30%
53 352 957 € × 0.20x
Estimation 10 854 501 €
5 188 985€ - 14 607 489€
Net Income Multiple 20%
5 946 679 € × 1.7x
Estimation 10 306 381 €
3 201 131€ - 40 378 064€
How is this estimate calculated?

This estimate is based on the analysis of 76 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 (Fabrication d'emballages en matières plastiques)

Compare BERRY BEAUTE MAROLLES SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'emballages en matières plastiques

Frequently asked questions about BERRY BEAUTE MAROLLES SAS

What is the revenue of BERRY BEAUTE MAROLLES SAS ?

The revenue of BERRY BEAUTE MAROLLES SAS in 2025 is 53.4 M€.

Is BERRY BEAUTE MAROLLES SAS profitable?

Yes, BERRY BEAUTE MAROLLES SAS generated a net profit of 5.9 M€ in 2025.

Where is the headquarters of BERRY BEAUTE MAROLLES SAS ?

The headquarters of BERRY BEAUTE MAROLLES SAS is located in MAROLLES-LES-BRAULTS (72260), in the department Sarthe.

Where to find the tax return of BERRY BEAUTE MAROLLES SAS ?

The tax return of BERRY BEAUTE MAROLLES SAS 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 BERRY BEAUTE MAROLLES SAS operate?

BERRY BEAUTE MAROLLES SAS operates in the sector Fabrication d'emballages en matières plastiques (NAF code 22.22Z). See the 'Sector positioning' section above to compare the company with its competitors.